Partager

Publications


  • 22-August-2019

    English

    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) - Inclusive Framework on BEPS: Action 13

    Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process.The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
  • 22-August-2019

    English

    Financial Incentives to Promote Adult Learning in Australia

    Australia requires a strong system of adult learning to position firms and workers to succeed as skill demand changes. The country has scope to improve the coverage and inclusiveness of its adult learning system as coverage has declined since 2012, and several vulnerable groups are under-represented. Financial incentives, if carefully designed, can raise participation in adult learning by addressing cost and time barriers. This report summarises the advantages and disadvantages with various financial incentives to promote adult learning based on international and Australian experience. Drawing from these insights, as well as analysis of individual and firm-level barriers, the report provides policy recommendations for how Australia could reform its financial incentives to boost participation.
  • 19-August-2019

    English

    Biodiversity: Finance and the Economic and Business Case for Action

    The Convention on Biological Diversity’s 15th Conference of the Parties (CBD COP15) in 2020 marks a critical juncture for one of the defining global challenges of our time: the loss of biodiversity and ecosystem services, which underpin nearly all of the Sustainable Development Goals (SDGs). Transformative changes are needed to ensure biodiversity conservation and sustainable use and the delivery of the ecosystem services upon which all life depends. This report sets the economic and business case for urgent and ambitious action on biodiversity. It presents a preliminary assessment of current biodiversity-related finance flows, and discusses the key data and indicator gaps that need to be addressed to underpin effective monitoring of both the pressures on biodiversity and the actions (i.e. responses) being implemented. The report concludes with ten priority areas where G7 and other countries can prioritise their efforts.
  • 13-August-2019

    English

    Recruiting Immigrant Workers: Canada 2019

    Canada has not only the largest in terms of numbers, but also the most elaborate and longest-standing skilled labour migration system in the OECD. Largely as a result of many decades of managed labour migration, more than one in five people in Canada is foreign-born, one of the highest shares in the OECD. 60% of Canada’s foreign-born population are highly educated, the highest share OECD-wide. The recent introduction of Express Entry, a two-step selection system based on an initial pre-sreening of suitable candidates who enter a pool by Expression of Interest and subsequent selection of the most skilled candidates from the pool, has further enhanced the competitive edge of the selection system relative to other countries. It also ensures that those with the skills to succeed are admitted to Canada in a quick and efficient way. Core to Canada's success is not only the elaborate selection system itself, but also the innovation and infrastructure around it, which ensures constant testing, monitoring and adaptation of its parameters. This includes a comprehensive and constantly improving data infrastructure, coupled with the capacity to analyse it, and swift policy reaction to new evidence and emerging challenges.
  • 2-August-2019

    English

    Good Governance in Egypt – Legislative Drafting Manual for Better Policy

    This report looks at the role of legislative drafting manuals in enhancing legislative and regulatory quality. It presents experiences and good practices from both OECD and MENA countries in the preparation and application of these manuals. In particular, the report discusses the preparation of Egypt’s legislative drafting guide, which is among the first of its kind in the region. The report maps out the process of legislative drafting in Egypt, identifies existing challenges in the current legislative and regulatory framework, and explores how the Egyptian Legislative Drafting Guide could help overcome these challenges. The report concludes with tailored policy recommendations to help maximise the potential of the Egyptian Legislative Drafting Guide as a tool for obtaining better outcomes from legislation.
  • 31-juillet-2019

    Français

    Analyse coûts-avantages et environnement - Avancées théoriques et utilisation par les pouvoirs publics

    La présente publication examine les avancées récentes de l’analyse coûts-avantages (ACA) environnementale. Celle-ci correspond à l’application de l’ACA aux projets ou aux politiques qui visent explicitement à améliorer la qualité de l’environnement ou qui ont, d’une manière ou d’une autre, un effet indirect sur les milieux naturels. Cette publication s’appuie sur l’ouvrage précédent de l’OCDE rédigé par David Pearce et al. (2006), qui partait du constat que la conjonction d’un certain nombre d’avancées de l’ACA modifiait la manière dont bien des économistes recommanderaient de mettre en œuvre cet instrument, surtout dans le contexte de projets ou de politiques ayant des impacts environnementaux considérables.Cette publication n’a pas seulement pour principal objectif d’évaluer les progrès accomplis : elle cherche également à déterminer en quoi certaines évolutions illustrent des questions thématiques centrales ayant des conséquences pour l’application concrète de l’ACA environnementale dans le cadre de l’élaboration des politiques et de l’évaluation des projets d’investissement.Le thème sans doute le plus important a trait à la contribution de l’économie du climat face au défi que constitue l’évaluation des mesures publiques visant à atténuer le changement climatique (ou à s’y adapter). Les travaux dans ce domaine ont accru l’intérêt porté au mode d’évaluation des coûts et des avantages à très long terme et ils ont notamment montré à quel point les procédures classiques de détermination du taux d’actualisation social deviennent problématiques dans un contexte intergénérationnel et quelles pourraient être les nouvelles approches requises. La contribution de l’économie du climat a également suscité une réflexion plus poussée sur l’incertitude dans le cadre de l’ACA, en particulier en présence d’effets incertains qui peuvent avoir des impacts (négatifs) de grande ampleur.
  • 31-juillet-2019

    Français

    Des emplois de qualité pour tous dans un monde du travail en mutation - La stratégie de l’OCDE pour l'emploi

    La révolution numérique, la mondialisation et l’évolution démographique transforment les marchés du travail au moment où les responsables publics sont aux prises avec une croissance atone de la productivité et des salaires et de fortes inégalités de revenu. La nouvelle Stratégie de l'OCDE pour l’emploi propose un cadre d’action complet et des recommandations en vue d’aider les pays à relever ces défis. Elle va au-delà de l'aspect quantitatif de l'emploi pour faire de la qualité des emplois et de l'inclusivité du marché du travail des priorités essentielles de l’action publique, tout en mettant l'accent sur l'importance de la résilience et de l'adaptabilité pour assurer le bon fonctionnement de l'économie et du marché de l'emploi, dans un monde du travail en mutation rapide. Le message clé est que des politiques renforçant la flexibilité sur les marchés des produits et du travail sont nécessaires mais pas suffisantes. Des politiques et des institutions qui protègent les travailleurs, favorisent l'inclusion et permettent aux travailleurs et aux entreprises de tirer le meilleur parti des changements en cours sont également nécessaires pour promouvoir des résultats bons et durables.« Avec sa nouvelle Stratégie pour l’emploi, l'OCDE fait le point, de façon intelligente et judicieuse, sur les moyens que les pays doivent utiliser pour atteindre l’objectif d’une prospérité partagée. J’espère que les décideurs du monde entier vont non seulement la lire mais aussi mettre en pratique ses conseils avisés. »Jason Furman, Professeur à la Harvard Kennedy School et ancien Président du Comité des conseillers économiques du Président Barack Obama.« Les inégalités, la précarité économique et l’exclusion font la une de l’actualité. La colère gronde et le populisme gagne du terrain.  Que peut-on faire ? Quelles stratégies adopter ? Telles sont les questions essentielles que passe en revue le nouveau rapport sur la Stratégie pour l’emploi de l'OCDE. J'espère qu’il permettra d’amorcer les débats très sérieux que ces questions méritent. »Olivier Blanchard, Senior Fellow au Peterson Institute, Professeur émérite au MIT et ancien Chef économiste du FMI.
  • 30-July-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
  • 30-July-2019

    English

    Enhancing the Economic Regulatory System for Moldova’s Water Supply and Sanitation

    This report aims to support the development of a sound economic regulatory system for the water supply and sanitation (WSS) sector in the Republic of Moldova (hereafter 'Moldova'). The prevailing policy framework calls for drastic developments in WSS to modernise and optimise WSS systems and improve operational efficiency (non-revenue water, staff-output ratios etc.) – in line with domestic and international commitments (including the Association Agreement with the European Union, the Sustainable Development Goals, the Paris Agreement and the national WSS strategy). This report outlines ways and means for strengthening the capacity of the Moldovan government to provide sound regulation and that of WSS operators to deliver higher standards of service while ensuring the affordability of WSS services. Such a transition cannot happen overnight. It requires a sound economic regulatory system conducive to affordability, cost recovery and debt servicing, and a realistic performance improvement path for water utilities.
  • 30-July-2019

    English

    Risk Governance Scan of Kazakhstan

    This report presents the governance framework in Kazakhstan for managing disaster risks. A wide range of disaster risks are present throughout the national territory, primarily floods, landslides, avalanches, but also extreme cold and heatwaves. The report reviews how the central government sets up a national strategy to manage these disaster risks, and how a national risk governance framework is formulated and executed. It examines the role of the private sector and other non-governmental actors in contributing to resilience at a national and subnational level. 
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>