En Suisse des réformes complémentaires sont nécessaires pour relancer la croissance de la productivité, renforcer les revenus et garantir la transmission aux générations futures des niveaux de vie et de bien-être élevés dont jouit aujourd'hui la population, selon un nouveau rapport de l'OCDE.
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Switzerland enjoys the joint second highest life expectancy at birth among OECD countries, achieved through a generously funded health system. Smoking and alcohol rates are slightly above the OECD average, but obesity rates are very low, with rates among adults only lower in Japan and Korea. While mandatory insurance is in place, high out-of-pocket spending impedes access to care.
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
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 Switzerland, which is accompanied by a document addressing the implementation of best practices.
The Secretary-General will be in Geneva on 11 July 2017 to deliver remarks at the Opening of the 6th Global Review on Aid for Trade, organised at the World Trade Organization.
Le Programme de recherche en collaboration (PRC) a clos son appel aux candidatures pour l'octroi de bourses de recherche et le parrainage (financement) de conférences en 2018. Le PRC apporte son soutien aux travaux de recherche sur l'utilisation durable des ressources naturelles dans le domaine de l'agriculture, des forêts, des pêcheries et de la production alimentaire.
The tax burden on labour income is expressed by the tax wedge, which is a measure of the net tax burden on labour income borne by the employee and the employer.
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Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2016. The country had the 31st lowest position in 2015. The average single worker in Switzerland faced a tax wedge of 21.8% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
The Secretary-General participated in several sessions of the World Economic Forum on a wide range of policy issues and also held bilateral meetings with a number of Forum participants.