Publications & Documents


  • 14-novembre-2017

    Français

    Etude économique de l'Espagne 2017

    L'Espagne connaît une solide reprise après une profonde récession, avec une croissance du PIB en moyenne de 2,5% au cours des trois dernières années.

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  • 16-juillet-2017

    Français

    Empêcher l'octroi inapproprié des avantages des conventions fiscales, Action 6 - Rapport final 2015

    Ce rapport présente les modifications à apporter au Modèle de Convention fiscale de l’OCDE pour empêcher l’octroi des avantages des conventions fiscales lorsqu’il est inapproprié d’accorder ces avantages. Il cible en premier lieu le chalandage fiscal par le biais de dispositions qui font partie d’une norme a minima que tous les pays participants au projet BEPS se sont engagés à mettre en œuvre. Il comprend également des règles anti-abus spécifiques qui visent d’autres formes d’utilisation abusive des conventions et font en sorte que les conventions ne fassent pas obstacle, involontairement, à l’application de règles nationales anti-abus. Enfin, le rapport prévoit d’apporter des modifications au Modèle de Convention fiscale de l’OCDE qui précisent que les conventions fiscales n’ont pas pour objet de créer des possibilités de non-imposition ou d’imposition réduite résultant de comportements de fraude ou d’évasion fiscale, imputables notamment au recours à des mécanismes de chalandage fiscal, et recense les considérations de politique fiscale que les pays doivent examiner avant de décider de conclure une convention fiscale avec un autre pays.

  • 11-July-2017

    English

    OECD Investment Policy Reviews: Lao PDR

    This first OECD Investment Policy Review of Lao PDR uses the OECD Policy Framework for Investment to assess the investment climate in Lao PDR and discusses the challenges and opportunities faced by the Government of Lao PDR in its reform efforts. It includes chapters on trends in foreign investment and trade, the legal framework for investment, regulatory restrictions on foreign investment, corporate governance, investment promotion and facilitation, promoting and enabling responsible business conduct, infrastructure connectivity and the investment framework for green growth.

  • 27-juin-2017

    Français

    Étude économique de l'Islande 2017

    Étude économique de l'Islande 2017

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  • 27-June-2017

    English

    OECD Economic Surveys: Iceland 2017

    Iceland is the OECD's fastest growing economy. It has made a remarkable turnaround from the crisis, helped by booming tourism, prudent economic policies and a favourable external environment. Iceland has an egalitarian society with strong trade unions, very low inequality and high gender balance. Nevertheless, as a very small open economy Iceland is prone to boom and bust cycles. Prudent fiscal and monetary policy are warranted in the current economic boom.

    The spectacular growth in tourist numbers has provided new jobs, boosted tax revenues and attracted currency inflows, but there are some growing pains with social pressures emerging. Growing tourist numbers are putting pressure on the environment, infrastructure and housing. Furthermore, the strengthening króna has created difficulties for other internationally-exposed sectors.

    Iceland is the most highly unionised OECD country and the wage-bargaining system has contributed to high living standards and an inclusive society. Nevertheless, recent disruptive strikes and high wage awards have intensified inflationary pressures and threaten competiveness. Fostering trust among the social partners and increasing wage coordination would make collective bargaining more effective and help sustain the benefits of the system for future generations.

    SPECIAL FEATURES: SUSTAINABLE TOURISM; EFFECTIVE LABOUR RELATIONS
     

  • 27-June-2017

    English

    Lifting New Zealand’s game on productivity

    Productivity growth will be the main driver of global economic growth and prosperity over the coming decades. For New Zealand, this represents both a challenge and an opportunity, as NZ productivity is below that of leading OECD countries.

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  • 26-June-2017

    English

    The Funding of School Education - Connecting Resources and Learning

    This report on the funding of school education constitutes the first in a series of thematic comparative reports bringing together findings from the OECD School Resources Review. School systems have limited financial resources with which to pursue their objectives and the design of school funding policies plays a key role in ensuring that resources are directed to where they can make the most difference. As OECD school systems have become more complex and characterised by multi-level governance, a growing set of actors are increasingly involved in financial decision-making. This requires designing funding allocation models that are aligned to a school system’s governance structures, linking budget planning procedures at different levels to shared educational goals and evaluating the use of school funding to hold decision makers accountable and ensure that resources are used effectively and equitably.

    This report was co-funded by the European Commission.

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  • 23-June-2017

    English, PDF, 438kb

    Economics Department Working Papers by cross country analysis

    This series of Working Papers is designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD. Authorship is generally collective, but main individual authors are named.

  • 23-juin-2017

    Français

    Fiscalité et investissement en Inde

    En Inde, la fiscalité des entreprises se caractérise par des taux effectifs d’imposition élevés, une base d’imposition étroite et un climat d’incertitude pour les investisseurs potentiels.

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  • 23-juin-2017

    Français

    Retour à la régulation depuis la crise financière ? Une évaluation basée sur indice

    Au niveau des politiques économiques, quelles ont-été les réponses apportées depuis la crise : un retour à la régulation ou une continuité des politiques libérales ?

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