Les États doivent accroître leurs dépenses au titre des enfants de moins de six ans afin de réduire les inégalités sociales et de permettre à tous d’être plus heureux, selon le premier rapport de l’OCDE qui ait jamais été écrit sur le bien être des enfants dans ses 30 pays membres.
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Agreement between United Kingdom and Montserrat for the exchange of information relating to tax matters
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Agreement between UK and the Bahamas for the exchange of information relating to tax matters
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Agreement between Gibraltar and the United Kingdom for the exchange of information relating to tax matters
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In 1998, the Government of the United Kingdom conducted a ComprehensiveSpending Review which examined the resources allocated to each area of spending,and for the first time decided on and published the service improvementsand reforms required in return for the resources allocated to departments’expenditure programmes. These requirements were set out in Public ServiceAgreements (PSAs) for every central government department published
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The success of Belfast over the next 25 years is critical to the success of Northern Ireland. This timely review examines how lessons from the exceptional circumstances that have shaped the city and its remarkable revival over the last decade have shaped the local development agenda.
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Since 1992, the United Kingdom has used a new type of public-private partnership for the delivery of public services: the Private Finance Initiative. In the design of PFI projects, the assessment of risk, and who is best able to manage it, needs to be carefully considered.
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Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The United Kingdom moved to a resource-based (or accrual-based) financial management system in April 2001. This article evaluates the Australian and
L’OCDE salue l’annonce aujourd’hui d’un ensemble de mesures entre le Liechtenstein et le Royaume-Uni destinées à assurer l’échange efficace de renseignements à des fins fiscales entre les deux pays et répondre au problème important des fonds non-déclarés, dans le cadre d’une coopération
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The new fiscal and expenditure policy framework adopted in the United Kingdom in 1997 included clear fiscal rules and a reformed system of budgetary controls and capital appraisal procedures. Those macro and micro reforms also allowed the historic shortfall in public investment to be addressed. This article lays out some general considerations for public investment policy, including involving the private sector, and describes how the