By Date

  • 31-May-2017


    Green Growth Indicators 2017

    Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress. This book is an update of the 2014 edition. It presents a selection of updated and new indicators that illustrate the progress that OECD and G20 countries have made since the 1990s. The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which our well-being relies.

  • 19-May-2017


    OECD Sovereign Borrowing Outlook 2017 - Preliminary version

    The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments and which distribution channels are being used. This edition provides data, information and background on sovereign borrowing needs and discusses funding strategies and debt management policies for the OECD area and country groupings. In particular, it examines: gross borrowing requirements; net borrowing requirements; central government marketable debt; interactions between fiscal policy, public debt management and monetary policy; funding strategies, procedures and instruments; the impact of new regulations on primary market operations; liquidity in secondary markets; implications of a low interest environment for government debt; and the outlook of inflation linked bonds.

  • 27-mars-2017


    Relever les défis fiscaux posés par l'économie numérique, Action 1 - Rapport final 2015

    L’essor de l’économie numérique soulève des défis qui se rapportent à la fiscalité internationale. Ce rapport analyse en détail ces défis. Il observe que l’économie numérique s’impose de plus en plus comme l’économie au sens propre, de sorte qu’il serait difficile, voire impossible, de l’isoler du reste de l’économie à des fins fiscales. Il ajoute toutefois que certains modèles économiques et attributs essentiels de l’économie numérique peuvent exacerber les risques de BEPS, et décrit les effets attendus des mesures issues de l’ensemble des actions qui constituent le projet BEPS. Il présente également les règles et mécanismes d’application qui ont été définis pour faciliter la collecte de la taxe sur la valeur ajoutée (TVA) à partir du pays où se trouve le consommateur lors de transactions transfrontalières entre entreprises et consommateurs, et qui permettront d’établir des règles du jeu équitables entre fournisseurs nationaux et étrangers. Enfin, le rapport étudie et analyse des solutions possibles aux défis fiscaux de plus large portée posés par l’économie numérique, et souligne la nécessité de suivre les évolutions de l’économie numérique au fil du temps.

  • 28-février-2017


    Neutraliser les effets des dispositifs hybrides, Action 2 - Rapport final 2015

    Ce rapport formule des recommandations en vue d’élaborer des règles nationales qui neutraliseront l’effet de dispositifs hybrides, et prévoit d’apporter des modifications au Modèle de Convention fiscale de l’OCDE pour lutter contre ces dispositifs. Une fois transposées dans le droit interne, les recommandations figurant dans la première partie du rapport neutraliseront les effets des dispositifs hybrides transnationaux qui permettent de multiples déductions au titre d’une même dépense ou des déductions opérées dans un pays sans imposition correspondante dans l’autre pays. La première partie préconise d’établir des règles permettant de contrer les asymétries des régimes fiscaux concernant des paiements effectués au titre d’un instrument financier hybride ou effectués par une entité hybride ou en sa faveur. Elle recommande aussi d’adopter des règles qui ciblent les asymétries indirectes qui surviennent lorsque les effets d’un dispositif hybride sont importés dans un pays tiers. Ces recommandations s’accompagnent de commentaires et d’exemples qui illustrent comment elles doivent être appliquées. La deuxième partie du rapport décrit les modifications proposées au Modèle de Convention fiscale pour faire en sorte que les avantages des conventions fiscales soient octroyés aux entités hybrides (y compris aux entités à double résidence) uniquement lorsque les circonstances s’y prêtent. Cette partie examine également les interactions entre le Modèle de Convention fiscale de l’OCDE et les recommandations relatives au droit interne qui font l’objet de la première partie.

  • 24-February-2017


    Accrual Practices and Reform Experiences in OECD Countries

    Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.

  • 22-February-2017


    OECD project on Growth, Investment and the Low-Carbon Transition

    The OECD is undertaking a major project on the economic growth and investment implications of the transition to a low-carbon, climate resilient economy in the context of the German G20 Presidency. The final report from the project, entitled "Investing in Climate, Investing in Growth", will be launched in the margins of the Petersberg Climate Dialogue in Berlin on 23 May 2017.

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  • 20-February-2017


    Dare to Share: Germany's Experience Promoting Equal Partnership in Families

    This review introduces the background to and issues at stake in promoting equal partnerships in families in Germany.  It encourages German policy makers to build on the important reforms since the mid-2000s to enable both fathers and mothers to have careers and children, and urges families to “dare to share”. To those ends it places Germany’s experience in an international comparison, and draws from the experience in, for example, France and the Nordic countries which have longstanding policies to support work-life balance and strengthen gender equality. The review starts with an overview chapter also explaining why and how equal sharing pays for families, children, the economy and society as a whole. The book presents current outcomes, policy trends, as well as detailed analysis of the drivers of paid and unpaid work and how more equal partnerships in families may help sustain fertility rates.  The book examines policies to promote partnership, looking both at persistent shortcomings and progress achieved through reform since the mid-2000s. The book includes a set of policy recommendations designed to enable parents to share work and family responsibilities more equally.

  • 20-février-2017


    Croissance du PIB - quatrième trimestre 2016, OCDE

    La croissance du PIB de la zone OCDE décélère à 0,4% au quatrième trimestre de 2016

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  • 15-February-2017


    OECD Economic Surveys: Italy 2017

    Italy is recovering from a deep and long recession. Structural reforms, accommodative monetary and fiscal conditions, and low commodity prices have helped the economy to turn the corner. The Jobs Act, part of a wide and ambitious structural reform programme, and social security contribution exemptions have improved the labour market and raised employment. Yet, the recovery remains weak and productivity continues to decline. Returning the banking system to health will be crucial to revive growth and private investment. More investment in infrastructure will be essential to raise productivity. The government has made significant progress on tackling structural impediments to growth and productivity. Yet public-administration inefficiencies, slow judicial processes, poorly designed regulation and weak competition still make it difficult to do business in Italy. Labour and capital resources are trapped in low-productivity firms, which hold down wages and well-being. Innovative start-ups and SMEs continue to suffer from difficult access to bank and equity finance. Literacy scores are low and job-skill mismatch is one of the highest among OECD countries, depressing earnings and well-being. Many workers are under-skilled in the jobs they hold, highlighting mismatches between workers skills and those required by employers. Improving the education system and labour market policies are crucial to raising real wages, job satisfaction and living standards. The Jobs Act and the Good School reform go in the right direction and need to be fully implemented.


  • 15-février-2017


    Etude économique de l'Italie 2017

    L'Italie connaît une reprise après une récession profonde et durable. Les réformes structurelles, les conditions monétaires et budgétaires accommodantes et le bas niveau des prix des produits de base y ont contribué.

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