Publications


  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Senegal 2015 - 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 120 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.
  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Liechtenstein.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 120 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.
  • 30-October-2015

    English

    Model Tax Convention on Income and on Capital 2014 (Full Version)

    This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports.
  • 28-October-2015

    English

    Starting Strong IV - Monitoring Quality in Early Childhood Education and Care

    Research suggests that, when it comes to early childhood education and care, quality matters most. A growing number of countries are establishing monitoring systems to ensure quality and accountability in these programmes. This new publication explores how countries can develop and use these systems to enhance service and staff quality for the benefit of child development. It offers an international perspective and concrete examples to help policy makers, monitoring experts and practitioners in the field develop their own monitoring policies and practices.
  • 28-October-2015

    English

    Regulatory Policy in Perspective - A Reader's Companion to the OECD Regulatory Policy Outlook 2015

    This volume collects expert papers on: the trends and challenges of regulatory policy today; regulatory impact assessment; stakeholder engagement; and ex-post evaluation. These papers provide background material for the 2015 edition of the OECD Regulatory Policy Outlook. They summarise the knowledge to date on these topics and underline progress made by countries in establishing the conditions for good regulation as well as the remaining challenges.
  • 28-October-2015

    English

    OECD Regulatory Policy Outlook 2015

    Regulations are the rules that govern the everyday life of businesses and citizens. They are an essential instrument in the hands of government to promote economic growth, social welfare and environmental protection. However, regulations can also be costly and ineffective in achieving their objectives. The Regulatory Policy Outlook is the first evidence-based analysis of the progress made by countries to improve the way they regulate. Based on a unique survey filled by all OECD countries and the European Commission, the Outlook assesses progress in establishing the conditions for good regulation. It provides unique insights into the organisation and institutional settings in countries to design, enforce and revise regulations. It uncovers the areas of the regulatory cycle that receive too limited attention from policy makers, and identifies actors who have an important part to play to improve the way regulations are developed, implemented and evaluated. It reviews the use of three critical tools of regulatory policy (Regulatory Impact Assessment, stakeholder engagement and ex post evaluation) and proposes options to use them in a more strategic manner to inform the development and delivery of regulations.
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  • 28-October-2015

    English

    New Approaches to SME and Entrepreneurship Financing - Broadening the Range of Instruments

    Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures.This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.
  • 26-October-2015

    English

    Environment at a Glance 2015 - OECD Indicators

    Environment at a Glance 2015 updates key environmental indicators and relevant socio-economic and sectoral indicators to track OECD country progress on major environmental issues and inform policy development and evaluation. This year's edition includes increased coverage of environmentally related taxation, ODA and R&D expenditure.
  • 22-October-2015

    English

    Schooling Redesigned - Towards Innovative Learning Systems

    What does redesigning schools and schooling through innovation mean in practice? How might it be brought about? These questions have inspired an influential international reflection on 'Innovative Learning Environments' (ILE) led by the OECD. This reflection has already resulted in publications on core design principles and frameworks and on learning leadership. Now the focus extends from exceptional examples towards wider initiatives and system transformation. The report draws as core material on analyses of initiatives specially submitted by some 25 countries, regions and networks. It describes common strengths around a series of Cs: Culture change, Clarifying focus, Capacity creation, Collaboration & Co-operation, Communication technologies & platforms, and Change agents. It suggests that growing innovative learning at scale needs approaches rooted in the complexity of 21st century society and 'learning eco-systems'. It argues that a flourishing middle level of change around networks and learning communities provides the platform on which broader transformation can be built.This report is not a compendium of 'best practices' but a succinct analysis presenting original concepts and approaches, illustrated by concrete cases from around the world. It will be especially useful for those designing, researching or engaging in educational change, whether in schools, policy, communities or wider networks.'The OECD’s ILE work has mobilised and generated profoundly important knowledge about the nature of learning and opened understandings of learning environments within and beyond school. The ILE Framework has already proved to be an invaluable tool for the emerging future of learning leadership and systems development.' Professor Michael Schratz, Dean, School of Education, University of Innsbruck, Austria; President of the International Congress for School Effectiveness and Improvement (ICSEI) 'Innovation and creativity are the lifeblood of learning. Schooling Redesigned summarises beautifully one of the OECD's most fascinating projects - an attempt to look at the DNA of innovation in schools. Using a global range of actual examples it describes the conditions that education systems have to create if children and their parents, teachers and communities are to feel confident and optimistic about the future. For teachers, the messages are inspiring. Education systems have to focus on enhancing teachers' capacity and motivation. Standardisation cannot do that. Its messages to the profession and its organisations are profound. Teacher unions are, can and should be at the centre of creating the conditions for innovation.'John Bangs, Special consultant at Education International; Chair of TUAC’s international group on Education, Training and Employment Policy
  • 22-October-2015

    English

    OECD Reviews of School Resources: Kazakhstan 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, education administrators; physical resources, such as location, buildings and equipment, and other resources such as learning time.
    This series will offer timely policy advice to both governments and the education community. It will include both country reports and thematic studies.
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