Toward clean and fuel efficient automobiles - Proceedings of an International conference, Berlin 25-27 March 1991

Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication provides information on financial statements of banks in OECD member countries. The coverage of banks is not the same in each country, though the objective is to include all institutions that conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. Some information on the number of reporting banks, their branches and staff is also included, as well as structural information regarding the whole financial sector. Moreover, ratios, based on various items of the financial statements of banks in percentage of some specific aggregates, are supplied to facilitate the analysis of trends in bank profitability of OECD countries.

OECD Banking Statistics - Financial Statements of Banks 2012

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Indonesia. 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 : Indonesia 2014 - Phase 2 : implementation of the standard in practice

Source d’informations précises et pertinentes, Regards sur l’éducation : Les indicateurs de l’OCDE fait figure de publication de référence sur l’état de l’éducation dans le monde. Elle fournit des données sur la structure, le financement et les performances des systèmes d’éducation dans les 34 pays membres de l’OCDE, ainsi que dans un certain nombre de pays partenaires. Avec plus de 150 graphiques, 300 tableaux et 100 000 chiffres, Regards sur l’éducation présente des données clés sur : les résultats des établissements d’enseignement ; l’impact de l’apprentissage dans les différents pays ; les ressources financières et humaines investies dans l’éducation ; l’accès, la participation et la progression au sein des systèmes d’éducation ; et l’environnement d’apprentissage et l’organisation scolaire.

Regards sur l'éducation 2014 - Les indicateurs de l'OCDE

The story of Korean education over the past 50 years is one of remarkable growth and achievement. Korea is one of the top performing countries in the Programme for International Student Assessment (PISA) survey and among those with the highest proportion of young people who have completed upper secondary and tertiary education. Korea is continuously exploring ways to improve its education system and has dramatically increased government investment in education over the last decade. Nevertheless, further reforms are needed to spur and sustain improvements. Rapid globalisation and modernisation are also posing new and demanding challenges to equip young people of today and tomorrow with skills relevant to the 21st century. The report Strong Performers and Successful Reformers in Education: Lessons from PISA for Korea aims at helping Korea to identify and address education policy challenges in an international perspective. To this end, it examines the Korean education system through the prism of PISA, considers recent policy developments and suggests specific policy options to foster improvements. The report also provides an in-depth analysis of the experience of other high-performing countries.

Lessons from PISA for Korea

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 100 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. 

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 visit www.eoi-tax.org (Lien -> http://www.eoi-tax.org/).

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Samoa 2012 / Phase 1 : Legal and Regulatory Framework

This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

Swizerland 2013 - OECD development co-operation peer reviews

As have OECD countries, Colombia has recognised that the communications sector, and in particular high-speed Internet access provided by fixed and mobile broadband, represents a key infrastructure for improving productivity and economic growth and in enhancing the welfare of its citizens. This report reviews policies and regulations in the telecommunication service sector in Colombia. It puts forward recommendations aimed at furthering regulatory reform and stimulating market competition and investment in the sector as a building block for the future development of the Colombian economy. It aims to help achieve one of the government's goals, which is to develop a knowledge-intensive society.

OECD Review of Telecommunication Policy and Regulation in Colombia

This ssessment of SME policy frameworks in eastern partnership countries helps support SME policy development in the eastern partnership countries through identification of strong and weak points in SME policy elaboration and implementation.

Toward clean and fuel efficient automobiles - Proceedings of an International conference, Berlin 25-27 March 1991

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