OECD's 2014 Economic Survey of the United States examines recent economic developments, policies and prospects. Special chapters cover improving well-being and making the best of new energy resources.

United States ; OECD Economic Surveys (édition 2014)

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

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

Peer review report phase 2, implementation of the standard in pratique : Belize (édition 2014)

Thèmes couverts : gestion de l'environnement, gestion de l'air et de l'eau, gestion de la nature et de la biodiversité, économie, société et environnement, intégration sectorielle : énergie, coopération internationale. Cet ouvrage s'inscrit dans le programme d'examens environnementaux que conduit l'OCDE sur ses pays membres. Les efforts menés pour atteindre les objectifs nationaux et satisfaire aux engagements internationaux y sont évalués en détail. Les analyses s'appuient sur un large ensemble de données économiques et environnementales et conduisent à des recommandations sur les progrès à faire dans les domaines de l'environnement et du développement durable.

France : examens environnementaux de l'OCDE

L'avènement de la société de l'information a modifié les attentes des citoyens, les structures et les cultures organisationnelles. Les pouvoirs publics suivent le mouvement et adoptent les outils et les pratiques de travail de la société de l'information pour demeurer en mesure de faire face aux besoins des citoyens et pouvoir tirer les pleins bénéfices de l'administration électronique. Les initiatives en matière d'administration électronique recentrent l'attention sur plusieurs questions : comment les institutions peuvent-elles collaborer plus efficacement entre elles pour essayer de résoudre des problèmes communs ? Comment cibler davantage l'usager et comment tisser des liens avec des partenaires du secteur privé ?

L'administration électronique : l'impératif

This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia.

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: Colombia 2014

L'eau est le principal vecteur par lequel les effets du changement climatique se feront sentir, et la clé de la réussite des stratégies d'adaptation. Ce rapport propose des orientations aux responsables de l'action gouvernementale pour les aider à élaborer des mesures davantage en phase avec les priorités, répondant mieux aux besoins du moment, plus efficientes et plus équitables. Il décrit une approche de l'adaptation au changement climatique fondée sur les risques et promouvant la sécurité de l'eau. Il détaille également les principales tendances et présente les pratiques optimales mises en lumière par l'enquête sur les politiques relatives à l'eau et à l'adaptation au changement climatique, que l'OCDE a mené auprès de ses 34 pays membres et de la Commission européenne. Cette enquête est la première de ce type à analyser de façon systématique les enjeux du changement climatique pour les ressources en eau douce et les nouvelles réponses qu'y apportent les pouvoirs publics dans les pays de l'OCDE. Pour finir, le rapport évalue comment améliorer les incitations à gérer les risques liés à l'eau et comment rendre plus flexibles les politiques de l'eau et les stratégies de financement.

L'eau et l'adaptation au changement climatique - Des politiques pour naviguer en eaux inconnues

Evaluation des dépôts géologiques profonds dans un contexte réglementaire. - Enseignements tirés

This report contains a "Phase 2: Implementation of the Standard in Practice" review for Brazil, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

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 Brazil 2013 - Phase 2: Implementation of the Standard in Practice

United States ; OECD Economic Surveys (édition 2014)

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