Publications & Documents


  • 18-mai-2016

    Français

    Les pays en développement et le Projet BEPS

    La fiscalité est un maillon essentiel de la promotion du développement durable. Or les pays en développement se heurtent à des difficultés majeures lorsqu’ils cherchent à renforcer leurs capacités en matière fiscale et à mobiliser leurs ressources intérieures.

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  • 18-mai-2016

    Français, Excel, 49kb

    Pour un nouveau CAD face à un monde en mutation

    À sa Réunion à haut niveau de février 2016, le Comité d’aide au développement (CAD) est convenu de formuler des propositions et des recommandations en vue de renforcer son ouverture et sa représentativité et d’optimiser sa pertinence et son impact de façon à mieux soutenir les efforts déployés à l’appui du développement durable tels que présentés par les Nations Unies et ses États membres.

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  • 13-May-2016

    English, PDF, 1,003kb

    PCSD Framework: Thematic Module on Green Growth

    The Framework on Policy Coherence for Sustainable Development ('the PCSD Framework') provides guidance to governments on how to analyse, apply and track progress on PCSD. It represents a deliverable of the 2012 OECD Strategy on Development and forms part of the Organisation's strategic response to the Sustainable Development Goals (SDGs).

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  • 13-May-2016

    English, PDF, 1,560kb

    PCSD Framework: Thematic Module on Illicit Financial Flows

    The Framework on Policy Coherence for Sustainable Development ('the PCSD Framework') provides guidance to governments on how to analyse, apply and track progress on PCSD. It represents a deliverable of the 2012 OECD Strategy on Development and forms part of the Organisation's strategic response to the Sustainable Development Goals (SDGs).

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  • 13-May-2016

    English, PDF, 1,288kb

    PCSD Framework: Thematic Module on Food Security

    The Framework on Policy Coherence for Sustainable Development ('the PCSD Framework') provides guidance to governments on how to analyse, apply and track progress on PCSD. It represents a deliverable of the 2012 OECD Strategy on Development and forms part of the Organisation's strategic response to the Sustainable Development Goals (SDGs).

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  • 13-May-2016

    English, PDF, 1,588kb

    PCSD Framework: Generic Module

    The Framework on Policy Coherence for Sustainable Development ('the PCSD Framework') provides guidance to governments on how to analyse, apply and track progress on PCSD. It represents a deliverable of the 2012 OECD Strategy on Development and forms part of the Organisation's strategic response to the Sustainable Development Goals (SDGs).

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  • 13-May-2016

    English

    Rethinking Tax Services - The Changing Role of Tax Service Providers in SME Tax Compliance

    The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.

  • 12-May-2016

    English

    OECD Investment Policy Reviews: Philippines 2016

    This review assesses the overall investment climate in the Philippines, looking at investment policy, investment promotion and facilitation, competition policy, infrastructure investment and responsible business conduct. The Review documents successful reform episodes over the past 25 years in the Philippines, assesses their impact and suggests areas for further reforms. It looks at how to raise investment levels by both foreign and domestic enterprises and at how to ensure that such investment contributes to sustainable and inclusive growth. The current macroeconomic situation in the Philippines is favourable, remittances are high, the business process outsource industry is booming, and the new Competition Act will help to make the domestic market more competitive. The Review argues for one further reform push to ease the many restrictions on foreign investors in the Philippines so as to provide an investment climate where all firms can invest and grow.

  • 2-May-2016

    English

    The OECD Social Impact Investment Initiative

    Innovative approaches such as social impact investment - the provision of finance to organisations addressing social needs with the explicit expectation of a measurable social, as well as financial, return - can help to further drive economic development and improvement in achieving social outcomes.

  • 29-April-2016

    English

    Adopting a Territorial Approach to Food Security and Nutrition Policy

    Food insecurity and malnutrition are major international concerns, especially in rural areas. At the global scale, they have received considerable attention and investment, but the results achieved so far have been mixed. Some countries have made progress at the national level, but still have many citizens who are food insecure, often concentrated in specific geographic areas. Food insecurity and poverty are highly interlinked and have a strong territorial dimension. To provide effective long-term solutions, policy responses must therefore be tailored to the specific challenges of each territory, taking into account a multidimensional response that includes food availability, access, utilisation and stability. This report highlights five case studies and the OECD New Rural Paradigm, presenting an effective framework for addressing food insecurity and malnutrition.
     

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