Maladie, invalidité et travail : surmonter les obstacles - Volume 1, Norvège, Pologne et Suisse

The European Union's Eastern Partnership (EaP) countries (Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine) struggle with environmental challenges related to the consumption and end-of-life management of many harmful products. This policy manual considers the potential use and implementation of four categories of product-related economic instruments to address some of these challenges: product taxes, tax differentiation based on environmental factors, deposit-refund systems and extended producer responsibility (EPR).

Creating incentives for greener products ; a policy manuel for eastern partnership countries

This report contains Phase 1 and Phase 2 reports for Italy, now inorporating 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.

Italy 2013 - Global forum on transparency and exchange of information

The precipitous fall in oil prices, continued geopolitical instability and the ongoing global climate negotiations are witness to the dynamic nature of energy markets. In a time of so much uncertainty, understanding the implications of the shifting energy landscape for economic and environmental goals and for energy security is vital. The World Energy Outlook 2015 (WEO-2015) will present updated projections for the evolution of the global energy system to 2040, based on the latest data and market developments, as well as detailed insights on the prospects for fossil fuels, renewables, the power sector and energy efficiency and analysis on trends in CO2 emissions and fossil-fuel and renewable energy subsidies.

World Energy Outlook 2015

OECD's comprehensive review of investment policy in Botswana. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.

OECD Investment Policy Reviews: Botswana 2014

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Mexico.

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014

Perspectives régionales de l'OCDE 2014 - Régions et villes : Les politiques publiques à la rencontre des citoyens

Cette édition des Perspectives agricoles a été préparée pour la deuxième fois conjointement par' l'Organisation de coopération et de développement économiques (OCDE) et l'Organisation pour l'alimentation et l'agriculture (FAO) des Nations unies. Elle s'appuie ainsi sur l'expertise des deux organisations sur les produits, les politiques et les pays. Ce rapport annuel fournit les projections du scénario de base et analyse les tendances des marchés mondiaux et les perspectives à moyen terme pour les principaux produits agricoles. Il montre combien ces marchés sont influencés par les développements économiques et les politiques gouvernementales, et met en avant certains des principaux risques et incertitudes susceptibles d'infléchir les perspectives des marchés agricoles. Outre les pays de l'OCDE, les projections des marchés dans ce rapport couvrent un grand nombre d'autres pays et régions dont les grands pays agricoles tels que l'Inde, la Chine, le Brésil et la Russie ainsi que l'Argentine, l'Afrique du Sud et plusieurs pays moins avancés. La douzième édition des Perspectives agricoles fournit une évaluation des perspectives des marchés agricoles jusqu'à 2015 pour la production, la consommation, les échanges, les stocks et les prix des principaux produits agricoles de la zone tempérée. Elles sont basées sur des hypothèses spécifiques de conditions macroéconomiques globales, de croissance de la population, de politiques agricoles nationales, de politiques commerciales ainsi que de technologies de production. De plus, les projections ont été établies avec l'hypothèse de conditions climatiques moyennes. Ensemble, ces hypothèses aident à déterminer un scénario représentatif de l'évolution des marchés agricoles pour la décennie à venir. On s'attend à ce que la production agricole mondiale continue sa croissance jusqu'à 2015 mais à un rythme plus lent qu'au cours de la dernière décennie. Une croissance économique soutenue dans beaucoup de pays (dans la zone OCDE mais aussi en dehors de cette zone) et des gains de population modérés devraient affermir la demande globale pour les produits agricoles. Le fait de développer la production de bioénergie devrait soutenir la demande, notamment pour les plantes utilisées dans la production d'éthanol et de biodiesel. L'augmentation de la demande globale devrait fournir les bases d'une augmentation de la production et des échanges agricoles au cours de la période de projection, principalement dans les pays en développement. Mais on s'attend à ce que, au même moment, la concurrence s'intensifie entre les exportateurs traditionnels de l'OCDE et ceux des agricultures émergentes sur les marchés internationaux, la production augmentant dans beaucoup de pays.

Perspectives agricoles de l'OCDE et de la FAO 2006-2015

The OECD Programme for International Student Assessment (PISA) examines not just what students know in mathematics, reading and science, but what they can do with what they know. This is the second of six volumes that present the results of the 2012 PISA survey, the fifth round of the triennial assessment. It defines and measures equity in education and analyses how equity in education has evolved across countries between PISA 2003 and 2012.

Maladie, invalidité et travail : surmonter les obstacles - Volume 1, Norvège, Pologne et Suisse

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