Publications


  • 4-mars-2016

    Français

    Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015

    Le rapport contient des révisions des Principes de l’OCDE applicables en matière de prix de transfert qui visent à ce que les prix de transfert calculés soient alignés sur la création de valeur. Les instructions révisées portent sur les principaux domaines suivants: les questions de prix de transfert dans le cas de transactions impliquant des actifs incorporels; les arrangements contractuels, y compris l’allocation contractuelle des risques et des bénéfices correspondants, qui ne correspond pas aux activités effectivement réalisées; le niveau de rendement octroyé aux financements apportés par une entité du groupe multinational fortement capitalisée, lorsque ces rendements ne correspondent pas au niveau d’activité de cette entité ; et d’autres transactions à haut risque. Le rapport présente également les activités de suivi qu’il faudra consacrer à la méthode transactionnelle du partage des bénéfices, ce qui conduira à rédiger des lignes directrices détaillées sur l’utilisation appropriée de cette méthode en vue de mieux aligner les prix de transfert calculés sur la création de valeur.

  • 3-mars-2016

    Français

    Modèle de Convention fiscale concernant le revenu et la fortune 2014 (Version complète)

    Cette publication est la neuvième édition de la version complète du Modèle de Convention fiscale concernant le revenu et la fortune publié par l’OCDE. Cette édition contient le texte intégral du Modèle de Convention fiscale concernant le revenu et la fortune tel qu’il se lisait le 15 juillet 2014, y compris les articles et les commentaires correspondants, les positions des économies non membres, la Recommandation du Conseil de l’OCDE, les notes historiques (remontant désormais jusqu’à 1963), la liste détaillée des conventions conclues entre les pays membres de l’OCDE et les rapports antérieurs.

  • 3-March-2016

    English

    Radiological Protection Science and Application

    Since the discovery of radiation at the end of the 19th century, the health effects of exposure to radiation have been studied more than almost any other factor with potential effects on human health. The NEA has long been involved in discussions on the effects of radiation exposure, releasing two reports in 1994 and 2007 on radiological protection science.

    This report is the third in this state-of-the-art series, examining recent advances in the understanding of radiation risks and effects, particularly at low doses. It focuses on radiobiology and epidemiology, and also addresses the social science aspects of stakeholder involvement in radiological protection decision making. The report summarises the status of, and issues arising from, the application of the International System of Radiological Protection to different types of prevailing circumstances.

  • 2-mars-2016

    Français

    Perspectives de l'OCDE sur la politique de la réglementation 2015

    Les lois et les réglementations sont l’ensemble des textes qui régissent la vie quotidienne des entreprises et des particuliers. Il s’agit, pour les pouvoirs publics, d’un instrument essentiel au service de la croissance économique, de la protection sociale et de la préservation de l’environnement. Toutefois, la réglementation peut aussi s’avérer coûteuse et impuissante à atteindre ses objectifs. Ces Perspectives présentent la première analyse fondée sur des données probantes des progrès accomplis par les pays de l’OCDE en matière de « mieux légiférer ». À la lumière d’une enquête inédite réalisée auprès de l’ensemble des membres de l’OCDE, elles évaluent les progrès réalisés par les pays dans la mise en place des conditions favorables à une bonne réglementation. Cette publication apporte un éclairage unique sur l’organisation et les dispositifs institutionnels dont les pays se sont dotés pour concevoir, faire respecter et faire évoluer leur réglementation. Elle lève aussi le voile sur les aspects du cycle réglementaire qui mériteraient plus d’attention de la part des décideurs publics, et désigne les acteurs qui auraient un rôle important à jouer pour améliorer la conception, la mise en œuvre et l’évaluation des textes. Enfin, elle examine l’utilisation qui est faite de trois outils fondamentaux de la politique de la réglementation (l’analyse d’impact de la réglementation, la participation des parties prenantes et l’évaluation ex post) et propose des pistes pour les utiliser de façon plus stratégique pour l’élaboration et la mise en œuvre de la réglementation.

  • 26-February-2016

    English

    Competitiveness in South East Europe - A Policy Outlook

    Future economic development and the wellbeing of citizens in South East Europe (SEE) depend more than ever on greater economic competitiveness. To underpin the drive to improve competitiveness and foster private investment, an integrated policy approach is needed. This first edition of Competitiveness in South East Europe: A Policy Outlook seeks to help policy makers in Albania, Bosnia and Herzegovina, the Former Yugoslav Republic of Macedonia, Kosovo, and Serbia assess their progress towards their growth goals and benchmark them against the good practices adopted by OECD countries and the performance of their regional peers.

    This report addresses 15 policy dimensions critical to competitive economies that draw on the South East Europe 2020 Strategy (SEE 2020), a regional growth strategy drawn up by the Regional Cooperation Council and adopted by SEE governments in 2013. The qualitative assessments presented herein use scoring frameworks to enable regional comparisons. A participatory assessment process – that brings together regional policy networks and organisations, policy makers, independent experts and the private sector – ensures a balanced view of performance.

  • 24-February-2016

    English

    Investing in Youth: Lithuania

    The present report on Lithuania is the fourth of a new series on "Investing in Youth" which builds on the expertise of the OECD on youth employment, social support and skills. This series covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. The report provides a detailed diagnosis of the youth labour market and VET system in Lithuania from an international comparative perspective, and offers tailored recommendations to help improve school-to-work transitions. It also provides an opportunity for Lithuania to learn from the innovative measures that other countries have taken to strengthen the skills of youth and their employment outcomes, notably through the implementation of a Youth Guarantee.

     

  • 22-February-2016

    English

    Teaching Excellence through Professional Learning and Policy Reform - Lessons from around the World

    If the quality of an education system can never exceed the quality of its teachers, then countries need to do all they can to build a high-quality teaching force. Teaching Excellence through Professional Learning and Policy Reform: Lessons from around the World, the background report to the sixth International Summit on the Teaching Profession, describes the knowledge, skills and character qualities common to the most effective teachers. It examines the education policies and practices that help teachers to acquire these tools, including through induction and mentoring programmes, ongoing professional development activities, student assessments, and collaboration with colleagues. The publication also discusses the importance of involving all stakeholders – especially teachers – in the process of education reform.

  • 22-February-2016

    English

    Nanomaterials in Waste Streams - Current Knowledge on Risks and Impacts

    Nanotechnology is an emerging and promising field for advanced applications in industrial, commercial and medical sectors, and nanomaterials can be found today in sunscreens, deodorants and textiles. Yet these nanomaterials, which are increasing in number, are entering waste streams as part of end-of-life products along with conventional waste, without any real understanding of their environmental impacts or health risks on human beings and living organisms.

    This report provides a literature review on four specific waste treatment processes (recycling, incineration, landfilling and wastewater treatment). While state-of-the-art waste treatment facilities may collect, divert or eliminate nanomaterials from these waste streams, the report concludes that knowledge gaps associated with their final disposal remain, underlining the need for further research in this area.

  • 19-February-2016

    English

    A Skills beyond School Review of the Slovak Republic

    Higher level vocational education and training (VET) programmes are facing rapid change and intensifying challenges. What type of training is needed to meet the needs of changing economies? How should the programmes be funded?  How should they be linked to academic and university programmes?  How can employers and unions be engaged? The country reports in this series look at these and other questions. They form part of Skills beyond School, the OECD policy review of postsecondary vocational education and training.

  • 19-February-2016

    English

    OECD Reviews of School Resources: Slovak Republic 2015

    The effective use of school resources is a policy priority across OECD countries. The OECD Reviews of School Resources explore how resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education.
    The series considers four types of resources: financial resources, such as public funding of individual schools; human resources, such as teachers, school leaders and education administrators; physical resources, such as location, buildings and equipment; and other resources, such as learning time.
    This series offers timely policy advice to both governments and the education community. It includes both country reports and thematic studies.

  • << < 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 > >>