Publications


  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gibraltar 2014 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 29-octobre-2014

    Français

    Relever les défis fiscaux posés par l'économie numérique

    Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les principales caractéristiques de l’économie numérique peuvent exacerber les risques d’érosion de la base d’imposition et de transfert de bénéfices. Ces risques seront pris en compte dans le cadre des travaux portant sur les autres actions du Plan d’action BEPS, de même que les principales caractéristiques de l’économie numérique.  Une analyse d’un certain nombre de défis fiscaux de portée plus générale soulevés par l’économie numérique est également proposée dans le rapport, complétée par un examen des options envisageables pour les relever, sachant que d’autres travaux devront être menés en 2015 pour évaluer aussi bien les défis que les solutions pour y faire face.

  • 29-octobre-2014

    Français

    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance

    Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport  dans lequel sont décrits les progrès accomplis à ce jour.

  • 29-octobre-2014

    Français

    Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays

    Ce rapport contient des standards révisés pour la documentation des prix de transfert ainsi qu’un formulaire de déclaration, pays par pays, du chiffre d’affaires, des bénéfices, des impôts acquittés et de certaines mesures de l’activité économique. Ces nouvelles dispositions en matière de déclaration, et la transparence qu’elles encourageront, contribueront à la réalisation de l’objectif consistant à appréhender, contrôler et combattre les comportements pouvant donner lieu à l’érosion de la base d’imposition et au transfert de bénéfices. Les pays participant au projet BEPS suivront attentivement la mise en application de ces nouvelles normes et examineront au plus tard à la fin de 2020 s’il y a lieu de les modifier pour exiger la déclaration de données différentes ou supplémentaires. La mise en œuvre effective des nouvelles règles en matière de déclaration sera primordiale. D’autres travaux seront entrepris pour déterminer la meilleure façon de communiquer les informations exigées et de les transmettre aux administrations fiscales.

  • 28-October-2014

    English

    Critical Maths for Innovative Societies - The Role of Metacognitive Pedagogies

    How can mathematics education foster the skills that are appropriate for innovative societies? Mathematics education is heavily emphasised worldwide, nevertheless it is still considered to be a stumbling block for many students. While there is almost a consensus that mathematics problems appropriate for the 21st century should be complex, unfamiliar and non-routine (CUN), most of the textbooks still mainly include routine problems based on the application of ready-made algorithms.

    The time has come to introduce innovative instructional methods in order to enhance mathematics education and students’ ability to solve CUN tasks. Metacognitive pedagogies can play a key role in this. These pedagogies explicitly train students to “think about their thinking” during learning. They can be used to improve not just academic achievement (content knowledge and understanding, the ability to handle unfamiliar problems etc.) but also affective outcomes such as reduced anxiety or improved motivation. This strong relationship between metacognition and schooling outcomes has implications for the education community and policy makers.

    This book is designed to assist practitioners, curriculum developers and policy makers alike in preparing today’s students for tomorrow’s world.

  • 28-October-2014

    English

    Social Cohesion Policy Review of Viet Nam

    This report examines the effects of recent economic growth in Viet Nam on social cohesion. It finds that recent rapid economic growth in Viet Nam has not resulted in an increase in overall inequality, but the level of inequality was already high. Growth was not particularly inclusive, benefiting most the middle class and the richest households, and favouring less households in the bottom 20th percentile. Income mobility was also high, and while a majority of households experienced upward income mobility, downward absolute income mobility affected one in five households. Economic growth was not particularly job rich with employment growth lagging behind economic expansion.

    In particular, important challenges were identified in the area of education and skills policies relating to fast-changing labour market needs. Minimum wage policies had a small but positive effect on employment, but concerns were highlighted over partial coverage and weak compliance. Tax policy and specifically personal income tax had only a small impact on reducing inequality, but transfers from central to local governments produced an equalising effect, albeit with mixed results in terms of satisfaction with public services. Finally, social protection systems have been extended, but important coverage gaps remain among the poor and ethnic minority groups, and informality remains a key challenge for universal extension.

  • 24-octobre-2014

    Français

    La gouvernance des services de l'eau en Jordanie - Surmonter les défis de la participation du secteur privé

    Ce rapport s’appuie sur les travaux de l’OCDE dans les domaines de la gouvernance de l’eau, de la politique de la réglementation et de la participation du secteur privé pour identifier les défis de gouvernance à la mobilisation des partenariats public-privé (PPP) dans la gestion des services de l’eau et de l’assainissement en Tunisie, et suggérer des recommandations de politiques publiques pour les surmonter.

    Il s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.

  • 24-October-2014

    English

    Increasing Taxpayers' Use of Self-service Channels

    Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

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