While the gradual recovery in most advanced economies continues, commodity exporters face strong headwinds from falling oil, coal and metal prices. In 2016, global growth is expected to rise to 3.6%, contingent on sustained growth in advanced economies.
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.
This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.
L'Étude économique de l'OCDE pour la Colombie 2015 examine les récents développements économiques, politiques, et les perspectives et jette un regard plus détaillé sur : Politique fiscale et Réforme du système des retraites.
The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to important progress in population health: for example, life expectancy at birth has increased, rising on average by ten years since 1970. The challenge now is to sustain and enhance these achievements in a context of tight fiscal constraints in many countries combined with upward pressure on health spending from factors such as new technological advances and demographic changes. Finding policies that can make health spending more sustainable without compromising important achievements in access and quality requires effective co-operation between health and finance ministries. Sound governance and co-ordination mechanisms are therefore essential to ensure effective policy choices. Prepared by both public finance and health experts, this report provides a unique detailed overview of institutional frameworks for financing health care in OECD countries. One of the main features of this book is a comprehensive mapping of budgeting practices and governance structure in health across OECD countries.
The Economic Resilience work stream aims at providing a systematic and holistic framework, including a set of indicators, to help governments identify vulnerabilities to shocks and crisis early on as to reduce their likelihood and economic cost.
This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.
Les Comptes nationaux des pays de l'OCDE, Tableaux Détaillés fournissent, en plus des principaux agrégats, des comptes nationaux détaillés pour les dépenses de consommation finale des ménages par fonction, les comptes simplifiés des trois principaux secteurs : administrations publiques, sociétés et ménages. Les données sont montrées pour 34 pays de l'OCDE et la Zone euro depuis 2007. Les données sont exprimées en monnaie nationale. Les données sont basées sur le Système de Comptabilité Nationale de 2008 (SCN 2008) pour tous les pays sauf le Chili, le Japon et la Turquie (SCN 1993).
Cette publication est également disponible sous forme de base de données en ligne qui permet aux utilisateurs d’extraire des données et de construire des tableaux et graphiques.
La reprise économique progresse dans les économies avancées, mais la stagnation des échanges internationaux et la dégradation de la situation des marchés de capitaux pèsent sur les perspectives de croissance dans la plupart des grandes économies émergentes, selon les dernières Perspectives économiques intermédiaires de l'OCDE.
La ferme volonté d’engager des réformes et d’instaurer un environnement propice aux entreprises a permis à l’Irlande de renouer avec une expansion économique solide, qui donne aux pouvoirs publics les moyens de panser les plaies de la crise, d’après la dernière Étude économique de l’Irlande publiée par l’OCDE.