In his remarks to the informal ministerial meeting on climate change, Mr. Gurría underlined that the difficult part is working out what exactly is a “fair share” of GHG mitigation in order to reach a successful agreement in Copenhagen.
Les États doivent accroître leurs dépenses au titre des enfants de moins de six ans afin de réduire les inégalités sociales et de permettre à tous d’être plus heureux, selon le premier rapport de l’OCDE qui ait jamais été écrit sur le bien être des enfants dans ses 30 pays membres.
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Agreement between US and Monaco for the exchange of information relating to tax matters
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The Government Performance and Results Act of 1993 (GPRA, the Results Act) established a performance management framework for federal departments and agencies. The framework consists of agency Strategic Plans, Annual Performance Plans and Annual Performance Reports. Additionally, the Director of the Office of Management and Budget (OMB) annually prepares a Government-wide Performance Plan. Approximately 100 Cabinet departments,
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Federal budget procedures in the United States require forecasts and projections over several distinct periods of time: short term (18-24 months ahead), medium term (both 5- and 10-year horizons), and long term (as much as 75 years in the future). In the United States, the intermediate estimates have taken on increased significance with many press accounts referring to 10-year estimates. In addition to various time periods, the
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Accountability is now acknowledged as an important element in good governance in the public sector. The term itself is complex, covering many aspects including: the move from accounting to accountability; the need to increase transparency; the importance of the political interface; the distinction between internal and external accountability; the use of accountability information; the interaction of accountability systems with other
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This article describes the history of performance management in the United States government, including the Budget and Performance Integration initiative (BPI), the Program Assessment Rating Tool (PART), and the dedicated Internet site www.ExpectMore.gov.
This conference gathered stakeholders from the OECD and non-OECD countries who reviewed the effectiveness of the OECD Guidelines for e-Consumer Protection and identified areas of e-commerce which would require adapted or new rules and instruments.
The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.
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This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.