Examen Des Politiques D'Investissement : L'Ukraine

Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Austria is the eighth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that the Austrian system provides good opportunities in principle for improving labour market inclusion of people with mental ill-health but that structural fragmentation of responsibilities limits the means of the federal government to develop coherent health and work policies. Successful structural reform requires including a range of actors responsible for policy implementation to achieve coordination across institutions and better integrated service delivery.

Austria ; mental health and work

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a modular framework for use by countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country's need for better, more timely information with the compliance burdens for taxpayers. This report also sets out specific recommendations for rules targeting international tax schemes, as well as for the development and implementation of more effective information exchange and co-operation between tax administrations.

Mandatory disclosure rules, Action 12 - 2015 Final Report

People today are living longer than ever before, while birth rates are dropping in the majority of OECD countries. In such demographics, public social expenditures require to be adequate and sustainable in the long term. Older workers play a crucial role in the labour market. Now that legal retirement ages are rising, older workers will work longer and employers will have to retain them. But those older workers who have lost their job have experienced long term-unemployment and low probabilities to return to work. What can countries do to help? How can they give older people better work incentives and opportunities? How can they promote age diversity in firms? This report offers analysis and assessment on what the best policies are for fostering employability, job mobility and labour demand at an older age in France.

Ageing and employment policies : France 2014

Comment rester compétitif dans l'économie mondiale ? - Progresser dans la chaîne de valeur

This report includes Phase 1 and Phase 2 Global Forum Peer Reviews for Finland, now incorporating Phase 2 ratings.

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 120 jurisdictions, which participate in the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Finland 2013 - Global forum on transparency and exchange of information

En puisant dans les compétences de spécialistes du droit international public et de la fiscalité, le rapport examine la faisabilité technique d'une approche multilatérale contraignante visant à élaborer un instrument multilatéral destiné à modifier les conventions fiscales en vue d'assurer une application efficace des mesures arrêtées pour déjouer les pratiques de BEPS en lien avec les conventions fiscales. Il conclut qu'un instrument multilatéral est souhaitable et possible, et que les négociations s'y rapportant devraient être rapidement engagées. Dans cette perspective, les pays ont défini le mandat d'un groupe de travail spécial, ouvert à la participation de tous les pays, et chargé d'élaborer cet instrument multilatéral et de le soumettre à la signature des Etats en 2016.

L'élaboration d'un instrument multilatéral pour modifier les conventions

L'éducation et l'accueil des jeunes enfants (EAJE) peut apporter un large éventail d'effets bénéfiques - pour les enfants, les parents et la société en général. Cependant, tous ces effets bénéfiques ont pour condition la « qualité ». Un accroissement de l'accès aux services sans qu'on prête attention à la qualité ne produira pas de bons résultats pour les enfants ni les gains de productivité attendus à long terme pour la société. 

Cette nouvelle publication porte sur les questions de qualité : elle cherche à définir ce que cette notion recouvre et décrit cinq instruments visant à améliorer la qualité de l'EAJE. De plus, elle fournit aux responsables publics des outils pratiques comme les dossiers scientifiques, les comparaisons internationales, des exemples nationaux, les fiches de réflexion, etc. afin de mettre en ouvre avec succès ces instruments. 

Sommaire

Mode d'emploi de la boîte à outils pour la qualité
Instrument 1 : Établir les objectifs et les règles en matière de qualité
Instrument 2 : Élaborer et mettre en ouvre les programmes scolaires et les normes 
Instrument 3 : Améliorer les conditions de travail et le niveau de qualification et de formation du personnel
Instrument 4 : Faire participer les familles et la collectivité
Instrument 5 : Développer la collecte de données, la recherche et le suivi

Pour en savoir plus
Petite enfance, grands défis: Éducation et structures d'accueil
Petite enfance, grands défis II: Éducation et structures d'accueil

www.oecd.org/edu/earlychildhood/toolbox (Lien -> http://www.oecd.org/edu/earlychildhood/toolbox)

Petite enfance, grands défis - Tome 3, Boîte à outils pour une éducation et des structures d'accueil de qualité

This report contains Phase 1 and Phase 2 reviews of Ireland, now incorporating Phase 2 ratings.

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 120 jurisdictions, which participate in the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Ireland 2013 - Combined : Phase 1 + Phase 2, incorporating Phase 2 ratings

Safety assessment of foods and feeds derived from transgenic crops volume 1

Tendances et politiques du tourisme de l'OCDE 2014 constitue une riche source de données sur le tourisme interne, récepteur et émetteur, et sur l'envergure de l'économie touristique ; entreprises, emplois et consommation. L'ouvrage décrit clairement les nouvelles politiques visant à améliorer la compétitivité et à épauler le développement durable et la croissance du tourisme, en abordant des thèmes tels que l'impact des technologies numériques, les tendances observées dans les transports, le tourisme interne et social, les innovations et la nécessité de développer les compétences exigées par le marché. Des réformes s'imposent aussi pour mieux aligner les politiques des transports et du tourisme, pour renforcer la valeur des emplois touristiques et pour s'assurer que l'aide de l'Etat est adaptée, bien ciblée et efficace.

Tendances et politiques du tourisme de l'OCDE 2014

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.

New approaches to SME and entrepreneurship financing

L'analyse d'impact de la réglementation (AIR) est une démarche systémique d'évaluation critique des effets positifs et négatifs de la réglementation en projet ou en vigueur, ainsi que des substituts non réglementaires. Cette publication rassemble des travaux récents de l'OCDE portant sur les aspects méthodologiques et les expériences nationales résultant de la mise enoeuvre de l'AIR. Les différents chapitres de l'ouvrage traitent d'un certain nombre des défis auxquels se trouve confrontée l'efficacitéde l'AIR, notamment les facteurs systémiques qui influent sur sa qualité, les cadres méthodologiques qui peuvent luiêtre utiles pour améliorer la réglementation ainsi que les orientations concernant son emploi qui permettent d'éviter de réglementer inutilement des marchés concurrentiels. Un examen de l'application de l'AIR en matière de gouvernement d'entreprise dans un certain nombre de pays de l'OCDE estégalement proposé. Au total, cette publication constitue une source d'indications pratiques particulièrement utiles sur les moyens de renforcer l'efficacitédes méthodes d'AIR afin de promouvoir la prospéritééconomique grâceàune réglementation de meilleure qualité.

L'analyse d'impact de la réglementation - Un outil au service de la cohérence des politiques

Demand-side innovation policies have been receiving increasing interest from a number of OECD countries in recent years in the context of slow growth and lagging productivity performance. Pressures on fiscal budgets in the aftermath of the financial crisis have also motivated governments to seek ways to boost innovation without necessarily engaging in new programme spending, primarily to meet social demands in areas such as health, energy or the environment.
This book examines dynamics between demand and innovation and provides insights into the rationale and scope for public policies to foster demand for innovation. It shows the potential - but also the limits - of using public procurement, regulations or standards to stimulate public and private demand for innovation, including among SMEs. Drawing on country experience and case studies, this report illustrates good practices for designing, implementing and evaluating demand-side innovation policies.

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