Publications


  • 9-décembre-2014

    Français

    Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas

    Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.

  • 9-December-2014

    English

    Shallots

    These guidelines published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. They include explanatory notes and illustrations to facilitate the uniform interpretation of the Shallots Standard. This book illustrates the standard text and demonstrates the quality parameters on high quality photographs. It therefore is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Shallots.

  • 8-December-2014

    English

    Mortality Assumptions and Longevity Risk - Implications for pension funds and annuity providers

    Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk.

    This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.

     

  • 8-December-2014

    English

    Measuring the Digital Economy - A New Perspective

    The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.

  • 8-December-2014

    English

    The Competitiveness of Global Port-Cities

    Ports and cities are historically strongly linked, but the link between port and city growth has become weaker. Economic benefits often spill over to other regions, whereas negative impacts are localised in the port-city. How can ports regain their role as drivers of urban economic growth and how can negative port impacts be mitigated? Those are the questions that this report aims to answer.

  • 2-December-2014

    English

    OECD Development Co-operation Peer Reviews: Ireland 2014

    The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. This peer review of Ireland reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

  • 2-décembre-2014

    Français

    Rapport de l'OCDE sur la corruption transnationale - Une analyse de l'infraction de corruption d'agents publics étrangers

    Ce rapport essaie de quantifier, et de décrire la corruption transnationale sur la base des informations révélées dans les 427 affaires de corruption transnationale terminées depuis l’entrée en vigueur de la Convention de l’OCDE sur la lutte contre la corruption en 1999.

  • 1-December-2014

    English

    Mental Health and Work: Netherlands

    Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the Netherlands is the seventh in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.

  • 1-December-2014

    English

    Energy Policies of IEA Countries: European Union 2014 Review

    In October 2014, the European Union (EU) set ambitious climate and energy targets for 2030, confirming its global leadership on climate change. But while the targets are in place, the legal framework to implement them is yet to be developed. Energy Policies of IEA Countries: European Union – 2014 provides recommendations on how the targets can be reached in a cost-effective and integrated way, while fostering the competitiveness and energy security of the European Union. The recommendations build on the lessons learned since the first IEA in-depth review of the European Union in 2008.

    Since then, EU energy policy has been driving energy market integration, cross-border trade and the implementation of energy and climate targets by 2020. The European Union is a global leader in transitioning towards a low-carbon economy: Europe’s unprecedented renewable energy boom, its action on energy efficiency and the economic downturn have all contributed to a drop in greenhouse gas emissions. However, energy security concerns have increased. Ageing nuclear and coal plants will be shut, and EU energy systems and markets must accommodate growing shares of variable renewable energy. The European Union seeks to foster access to diversified gas and oil supplies to reduce dependence on single suppliers.

    Making the most of its diversity, the European Union must strengthen the internal energy market to enhance both its energy security and the competitiveness of its industry. Yet, important interconnections are missing, and, despite the opening of the wholesale market and decreasing prices , concentrated and regulated retail markets do not deliver benefits to consumers. As member states adopt different decarbonisation pathways and energy policy choices, a strong “Energy Union” is needed with effective energy market rules and policies that support the development of low-carbon technologies, within the new energy and climate policy framework for 2030.

  • 1-December-2014

    English

    OECD Territorial Reviews: Colombia 2014

    Regional development policy is a priority of Colombia’s government. The country has experienced sustained economic growth over the past decade; yet several territories still lack development opportunities. To promote growth in all regions the government has engaged in a series of reforms. For instance, it started allocating royalty payments generated by hydrocarbon resources to all departments and most municipalities, including those that are not endowed with natural resources. The reform also promotes better multilevel governance and represents a good policy practice for countries seeking to link natural resource development with regional development.

    To support the current efforts of Colombia’s government, this report illustrates policy recommendations to help national authorities adopting a territorial approach to inclusive economic development. In particular, the OECD recommends to: a) improve the quantity and quality of regional statistics and formulate urban and rural taxonomies that help tailor policies to places; b) involve territorial constituencies in the design of policy interventions and allocate to them more implementation responsibilities within the framework of the National Development Plan; c) promote coordination among subnational bodies to scale up investment in territories to avoid that public investment – and royalty payments – gets dispersed in a myriad of small-scale projects.

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