Publications


  • 26-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016 - Phase 1: Legal and Regulatory Framework

    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 130 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.

  • 22-July-2016

    English

    OECD Development Co-operation Peer Reviews: Denmark 2016

    The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

  • 20-juillet-2016

    Français

    Cadre d'évaluation et d'analyse de l'enquête PISA 2015 - Compétences en sciences, en compréhension de l'écrit, en mathématiques et en matières financières

    « Qu’est-il important pour les citoyens de savoir et de savoir faire ? » Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) cherche à répondre à cette question au travers d’une évaluation des savoirs et savoir-faire des élèves, la plus exhaustive et la plus rigoureuse qui existe à l’échelle internationale. Le Cadre d’évaluation et d’analyse de l’enquête PISA 2015 présente les fondements conceptuels du sixième cycle de cette enquête triennale. Comme les cycles précédents, l’enquête PISA 2015 couvre les sciences – son domaine majeur d’évaluation –, la compréhension de l’écrit et les mathématiques, ainsi que, comme en 2012, la culture financière administrée à titre d’option. Chaque élève participant remplit par ailleurs un questionnaire contextuel et a également la possibilité de répondre à deux questionnaires facultatifs : le premier sur ses perspectives en termes de parcours scolaire/carrière professionnelle, et le second sur sa maîtrise des technologies de l’information et de la communication (TIC). Les chefs d’établissement remplissent quant à eux un questionnaire sur l’environnement d’apprentissage dans leur établissement, et les parents des élèves participants ont la possibilité de répondre à un questionnaire sur leur environnement familial. En outre, les pays peuvent choisir d’administrer un nouveau questionnaire à l’intention des enseignants, les interrogeant sur leur formation initiale et continue, leurs pratiques pédagogiques et l’environnement dans lequel ils dispensent leur enseignement. Soixante et onze pays et économies, dont l’ensemble des trente-quatre pays membres de l’OCDE, ont pris part à l’enquête PISA 2015.

  • 20-July-2016

    English

    Strategic Considerations for the Sustainable Remediation of Nuclear Installations

    Nuclear sites around the world are being decommissioned and remedial actions are being undertaken to enable sites, or parts of sites, to be reused. Although such activities are relatively straightforward for most sites, experience has suggested that preventative action is needed to minimise the impact of remediation activities on the environment and the potential burden to future generations. Removing all  contamination  in  order  to  make  a  site  suitable  for  any  use  generates  waste  and  has  associated environmental,  social  and  economic  drawbacks  and  benefits.  Site  remediation  should  thus  be sustainable and result in an overall net benefit.

    This report draws on recent experience of NEA member countries in nuclear site remediation during decommissioning  in  order  to  identify  strategic  considerations  for  the  sustainable  remediation of  subsurface  contamination  –  predominantly  contaminated  soil  and  groundwater  –  to  describe good  practice,  and  to  make  recommendations  for  further  research  and  development. It  provides insights  for  the  decision  makers,  regulators,  implementers  and  stakeholders  involved  in  nuclear  site decommissioning so as to ensure the sustainable remediation of nuclear sites, now and in the future.

  • 19-July-2016

    English

    Being an Independent Regulator

    Regulators operate in a complex environment at the interface among public authorities, the private sector and end-users. As “referees” of the markets that provide water, energy, transport, communications, and financial services to citizens, they must balance competing wants and needs from different actors. This means that they must behave and act objectively, impartially, and consistently, without conflict of interest, bias or undue influence - in other words, independently. What distinguishes an independent regulator is not simply institutional design. Independence is also about finding the right balance between the appropriate and undue influence that can be exercised through the regulators’ daily interactions with ministries, regulated industries and end-users. This report identifies the critical points where undue influence can be exercised at different moments in the life of a regulator and discusses some of the avenues for developing a culture of independence, including through interactions with stakeholders, staffing and financing.

     

  • 19-juillet-2016

    Français

    Tendances et politiques du tourisme de l'OCDE 2016

    Tendances et politiques du tourisme, publié tous les deux ans, analyse les performances du tourisme et les principales tendances, initiatives et réformes liées aux politiques du tourisme pour 50 pays de l'OCDE et pays partenaires, en fournissant les données et analyses les plus récentes. Le rapport est une référence internationale et un point de repère pour mesurer l’efficacité des pays dans leur soutien à la compétitivité, l'innovation et la croissance dans le tourisme.

    Le tourisme a surmonté avec succès les effets de la crise économique mondiale, et la mise en place de politiques actives a joué un rôle essentiel dans le soutien à une économie du tourisme compétitive et durable. L'édition 2016 présente les tendances actuelles - données standardisées sur le tourisme interne, récepteur et émetteur, les entreprises et l'emploi, et la consommation du tourisme intérieur - et des analyses sur la façon dont un système de transport continu peut améliorer l'expérience touristique, ainsi que les possibilités, les défis et les implications de l'économie collaborative pour le tourisme.

  • 15-July-2016

    English

    Improving Corporate Governance in Indonesia - Policy Options and Regulatory Strategies for Tackling Backdoor Listings

    Costly and lengthy regulatory barriers, accompanied by sluggish markets, have long been reasons for companies and their shareholders to look for alternatives to Initial Public Offerings (IPOs). A popular alternative has often been to pursue backdoor listing – often accomplished through a reverse merger, exchange offer, or rights offer, for instance. Because backdoor listings are often not under the strict oversight of listing rules and regulations, it is argued that they are prone to fraud and abuse. This report provides four regulatory strategies for consideration by policy makers in Indonesia, in order to support their efforts to improve listing and corporate governance standards.

  • 14-July-2016

    English

    Better Policies for Sustainable Development 2016 - A New Framework for Policy Coherence

    This report introduces the Framework for Policy Coherence for Sustainable Development (PCSD) - a screening tool that aims to support governments in designing and implementing coherent policies. It explores policy coherence in the context of the 2030 Agenda for Sustainable Development and suggests options for monitoring and tracking progress in SDG target 17.14, which calls on countries to "enhance policy coherence for sustainable development. The report also includes contributions from member states on their policy mechanisms and institutional arrangements for implementing the SDGs at the national level.

  • 12-July-2016

    English

    Employment and Skills Strategies in Poland

    With the rising economic importance of human resources and skills, employment and training agencies are often expected to play a more important role in local strategies to support new job creation, facilitate restructuring and increase productivity. The OECD Local Economic and Employment Development (LEED) Programme has developed a series of reviews on Local Job Creation to examine the contribution of local labour market policy to boosting quality employment and enhancing productivity. For Poland, the review has looked at the range of institutions and bodies involved in employment and skills policies, focusing on local strategies in the city of Poznań and the Radomski sub-region.

  • 11-juillet-2016

    Français

    Examens environnementaux de l'OCDE : France 2016

    Les Examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs objectifs environnementaux. Ces examens sont destinés à favoriser les échanges de bonnes pratiques, à aider les gouvernements à rendre compte de leurs politiques et à améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont le Brésil (2015), les Pays-Bas (2015) et le Chili (2016).

    Ce rapport est le troisième examen environnemental de la France. Il évalue ses progrès en matière de développement durable et de croissance verte, avec un accent particulier sur la transition énergétique et la biodiversité.

    Also AvailableEgalement disponible(s)
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 | 138 | 139 | 140 | 141 | 142 | 143 | 144 | 145 | 146 | 147 | 148 | 149 | 150 | 151 | 152 | 153 | 154 | 155 | 156 | 157 | 158 | 159 | 160 | 161 | 162 | 163 | 164 | 165 | 166 | 167 | 168 | 169 | 170 | 171 | 172 | 173 | 174 | 175 | 176 | 177 | 178 | 179 | 180 | 181 | 182 | 183 | 184 | 185 | 186 > >>