Publications


  • 29-July-2013

    English

    Co-operative Compliance: A Framework - From Enhanced Relationship to Co-operative Compliance

    This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences of countries that have established this type of relationship.

    The report finds that the pillars of an improved relationship highlighted in the Study remain valid. However, it identifies some additional features that are equally important: the part played by the tax control framework used by a large business in providing an objective basis for trust is emphasised. It also suggests that “co-operative compliance” is a better description of the recommended approach than the original “enhanced relationship” label.
     
    The report addresses some questions that have been raised about the compatibility of the new approach with certain legal principles and discusses the internal governance of these programmes within revenue bodies. The importance of making a sound business case for the approach and how to measure the results of co-operative compliance programmes is addressed. The report concludes with some thoughts about the future direction of the co-operative compliance concept.

  • 26-juillet-2013

    Français

    Essai n° 430 : Corrosion cutanée in vitro : Essai de résistance électrique transcutanée (RET)

    La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques.

    Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en s’appuyant sur la méthode d’essai de résistance électrique transcutanée (RET) pratiquée sur un épiderme de rat. Le produit chimique testé est appliqué sur des disques cutanés (au nombre de trois) pendant une durée n’excédant pas 24 heures. Les substances corrosives sont identifiées par leur capacité à produire une perte de l’intégrité du stratum corneum normal et de sa fonction de barrière, qui est mesurée par la réduction du RET au-dessous d'un seuil d'avertissement (5kΩ pour le rat). Une étape de coloration incorporée à la procédure d'essai permet de déterminer si l'augmentation de la perméabilité ionique est due à la destruction physique du stratum corneum.

    Cette Ligne directrice comprend également un ensemble de normes de performance pour l’évaluation de méthodes d’essai (RET) similaires ou modifiées.

  • 19-juillet-2013

    Français

    Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices

    Dans un environnement fiscal international en mutation, un certain nombre de pays s’inquiètent de la façon dont les normes internationales, sur lesquelles sont fondées les conventions fiscales bilatérales, répartissent les droits d’imposition entre États de la source et de la résidence. Ce Plan d’action est centré sur la lutte contre l’érosion de la base d’imposition et le transfert de bénéfices. Les mesures prises à cette fin permettront de rétablir l’imposition dans l’État de la source et dans celui de la résidence dans un certain nombre de cas où, en l’absence de telles mesures, les bénéfices tirés d’activités transnationales seraient soumis à un taux d’imposition nul ou très faible, mais ces mesures n’ont pas pour objectif direct de modifier les normes internationales existantes relatives à l’attribution des droits d’imposition des bénéfices transnationaux.

  • 18-July-2013

    English

    Multi-dimensional Review of Myanmar - Volume 1. Initial Assessment

    This volume is the first of the OECD Development Pathways, a new series that looks at multiple development objectives beyond an exclusive focus on growth. The series starts with Myanmar, a country to be covered for the first time by the OECD. This initial assessment shows that Myanmar’s success in achieving stable and sustainable growth will depend vitally on its ability to develop the institutional and social capital necessary to maintain macroeconomic and financial stability, to ensure the rule of law, to achieve environmentally sustainable development and to create an enabling environment for the private sector. To be sustainable, growth also needs to be more equitable and inclusive. Seizing the momentum created by the country’s opening and internal peace process will be imperative. Moreover, Myanmar’s increasing population provides a demographic dividend which needs to be reaped in the next couple of decades to boost the potential of the economy. After that, the population will begin ageing and Myanmar risks getting old before the incomes and living standards of its people can significantly improve.

  • 27-June-2013

    English

    Transition to Sustainable Buildings - Strategies and Opportunities to 2050

    Buildings are the largest energy consuming sector in the world, and account for over one-third of total final energy consumption and an equally important source of carbon dioxide (CO2) emissions. Achieving significant energy and emissions reduction in the buildings sector is a challenging but achievable policy goal.

    Transition to Sustainable Buildings presents detailed scenarios and strategies to 2050, and demonstrates how to reach deep energy and emissions reduction through a combination of best available technologies and intelligent public policy. This IEA study is an indispensible guide for decision makers, providing informative insights on:

    -Cost-effective options, key technologies and opportunities in the buildings sector;
    -Solutions for reducing electricity demand growth and flattening peak demand;
    -Effective energy efficiency policies and lessons learned from different countries;
    -Future trends and priorities for ASEAN, Brazil, China, the European Union, India, Mexico, Russia, South Africa and the United States;
    -Implementing a systems approach using innovative products in a cost effective manner; and
    -Pursuing whole-building (e.g. zero energy buildings) and advanced-component policies to initiate a fundamental shift in the way energy is consumed.

  • 27-June-2013

    English

    Getting It Right - Strategic Agenda for Reforms in Mexico

    Getting it Right is one of the most complete toolkits that the OECD has designed to help a country at the start of a new government administration. In this publication, the focus of the Organisation’s multidisciplinary knowledge is on Mexico; the discussion is enriched with international experience, and comparison based on best practices. In addition, the report identifies the Mexican economy’s strengths and weaknesses so as to support the design, promotion and implementation of key public policies for better economic performance.

  • 24-juin-2013

    Français

    Les systèmes d'innovation agricole - Cadre pour l'analyse du rôle des pouvoirs publics

    Ce rapport examine les tendances récentes en matière de systèmes d'innovation agricole (SIA) et étudie l'impact d'un large éventail de politiques relatives à la création et à la diffusion de l'innovation dans le secteur agricole et agroalimentaire. Il suggère un cadre pour l'analyse du rôle des pouvoirs publics dans la promotion de l'innovation, dans le but d'aider à identifier les mesures concrètes qu'ils pourraient prendre pour améliorer la croissance de la productivité, l'utilisation durable des ressources et la résilience aux futures évolutions du marché des systèmes agricoles et agroalimentaires nationaux et mondiaux.

  • 21-June-2013

    English

    Ageing and Employment Policies: Norway 2013 - Working Better with Age

    This report provides an overview of the substantial ageing and employment policy initiatives already implemented in Norway over the past decade and identifies areas where more should be done, covering both supply-side and demand-side aspects.

    To give better incentives to carry on working, the report recommends further reforms in the second-pillar pension schemes, particularly for public sector employees. On the side of employers, it is important to progress towards more age-neutral hiring decisions and to review of age limits for mandatory retirement.

    To improve the employability of older workers, the focus should be to promote job-related training with a particular focus on mid-career workers and to encourage initiatives based on a full-time culture and good working conditions for all.

  • 21-June-2013

    English

    Skills Development and Training in SMEs

    The report discusses the results of the OECD “Leveraging Training and Skills Development in SMEs” (TSME) project which examines access to training by SMEs across seven regions in six OECD countries: New Zealand, Poland, Belgium, UK, Turkey and Canada. The book analyses the policy issues related to both low access by SMEs, and how to recognise the increasing importance of informal training and skills development methods. The book looks at how both formal and alternative ways of training and skills development interact and identifies impacts at three levels; for the firm and employees; for the industry; and for the local area where the firm is located.

    The report pays special attention to the development of entrepreneurial skills and the emerging area of “green skills”. This focus is not just because ‘green skills’ represent the next new training opportunity – the de-carbonisation of economies that will occur over the coming decades represents an industrial transformation on the scale of the microelectronics revolution - but in many ways the response to the green economy is at an emerging stage- this means we have the opportunity to implement lessons from previous successful practices into a skill development area that will have enormous reach.

  • 19-June-2013

    English

    Aid for Trade and Development Results - A Management Framework

    This study presents a tool to help design logical frameworks for results-based management of aid for trade. What are donors and partner countries trying to achieve?  Three different levels of possible objectives (i.e. direct, intermediate and final) are explored. Trade is treated as an intermediate objective, serving as a transmission mechanism, with an increase in the value for trade as the final objective. Six case studies - Bangladesh, Colombia, Ghana, Rwanda, Solomon Islands and Viet Nam - provide a comprehensive overview of the challenges involved in introducing a tool for managing results in an agenda that covers a broad area of interventions that are aimed at building trade-related supply side capacities.

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