Special Features: Improving credit and investment allocation

OECD Economic Surveys: Portugal 2012

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

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.

Yougoslav Republic of Macedonia 2014 ; gobal forum oon transparency and exchange of information for tax purposes peer reviews ; phase 2 : implementation of the standard in practice

Ce rapport analyse les principaux défis de gouvernance à la participation du secteur privé (PSP) au secteur des services de l'eau et de l'assainissement en Tunisie et suggère des recommandations de politiques publiques pour les surmonter, basées sur le corpus analytique et de bonnes pratiques de l'OCDE. Sur la base du diagnostic sur les défis de gouvernance (Chapitre 1), ce rapport identifie trois axes de réflexion et de recommandations principales (Chapitre 2) pour les autorités tunisiennes : i) comprendre la variété des modalités de PSP, leurs objectifs et conditions de succès ; ii) assurer la viabilité financière et la soutenabilité budgétaire de la PSP dans le secteur de l'eau en Tunisie ; et iii) améliorer les mécanismes de transparence et renforcer l'engagement des parties prenantes. Ce rapport comprend également un plan d'actions (Chapitre 3) assorti de mesures concrètes pour mettre en ouvre les recommandations proposées.

Ce rapport s'inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l'OCDE et le Global Water Partnership-Mediterranean (GWP-Med) en Tunisie dans le cadre du projet labellisé par l'Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l'Eau en Méditerranée ».

La gouvernance des services de l'eau en Tunisie - Surmonter les défis de la participation du secteur privé

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

Depuis leur publication en 1999, les Principes de gouvernement d'entreprise de l'OCDE sont devenus un outil de référence à l'échelle internationale en matière de gouvernement d'entreprise. Ils sont largement utilisés par les gouvernements, les organismes de régulation, les investisseurs, les entreprises et les parties prenantes tant dans les pays membres de l'OCDE que dans les pays non membres. Ils ont été adoptés par le Forum pour la Stabilité Financière comme l'une des douze normes fondamentales de la solidité des systèmes financiers. Les Principes visent à contribuer à l'évaluation et à l'amélioration du cadre légal, institutionnel et réglementaire qui influence le gouvernement d'entreprise. Ils fournissent également des orientations à l'attention des bourses de valeurs, des investisseurs, des entreprises, et de tous ceux qui jouent un rôle dans le développement de bonnes pratiques en matière de gouvernement d'entreprise. Les Principes ont un caractère dynamique et évolutif. Cette version révisée prend en compte les évolutions intervenues depuis 1999 et inclut plusieurs modifications importantes. La révision a grandement bénéficié de larges consultations publiques. Cette version révisée a été approuvée par les pays membres de l'OCDE le 22 avril 2004.

Principes de gouvernement d'entreprise de l'OCDE

New nanomaterials offer promising avenues for future innovation, which can contribute towards the sustainability and resource efficiency of the tyre industry. Yet uncertainty over environmental health and safety (EHS) risks appears to be a main and continuous concern for the development of new nanomaterials in tyre production, even for those closest to market. Lack of sector-specific guidance represents a major gap. This report provides insights into the policy issues related to nanotechnology use in the tyre industry : the status of nanotechnology innovation in the sector and the drivers of innovation in the tyre industry ; the economic and social costs and benefits of using nanotechnology in tyres ; the safe use of new nanomaterials at all stages of their life cycles ; the identification of the tools and frameworks supporting decision making at various stages of product development ; and the facilitation of outreach and knowledge transfer on the safe use of new nanomaterials. A risk management framework has also been developed as part of the study to enable site-specific or company-specific risk assessments or risk management strategies for using nanomaterials as additives in tyres.

Nanotechnology and tyres - Greening industry and transport

Colombia has undergone profound change over the last ten years and has made significant progress in implementing its governance agenda with policies that aim to strengthen its institutions and promote sustainable, inclusive growth in all regions of the country. The Public Governance Review therefore offers advice to help Colombia address its governance challenges effectively and efficiently over time. It provides an assessment and recommendations on how to improve its ability to set, steer, and implement multi-year national development strategy. The Review addresses centre-of-government co-ordination, evidence-based decision-making, multi-level governance and thematic issues related to whole-of-government strategic human resource management, e-government, and public procurement. Overall, strategic agility in managing an efficient and effective public administration that delivers sound policy to citizens and business in support of the country´s security, growth and prosperity, are key to ensuring that Colombia´s government can deliver policy in a way that advances the country´s long-term development, cohesion, competitiveness and prosperity agenda.

Colombia : implementing good governance

Austerity drives are leading governments to reduce operational cuts through the wage bill and staffing levels. A big lesson from past experience suggests that when pay cuts and freezes are necessary, it is essential to assess the savings relative to the costs, the loss of institutional knowledge if key contributors retire or resign, the time lost by managers and employees who have to deal with the issues related to vacancies and reorganizations, the lost productivity while people acquire new skills and learn new jobs, and the falloff in performance among employees who become discouraged or unsatisfied. This assessment does not appear to have taken place in the current crisis. This report argues that any new approaches to public sector pay must help to : enhance external competitiveness of salaries; promote internal equity throughout the public sector; reflect the values of public organisations; and align compensation with government’s core strategic objectives. It calls for a recognition of the supply and demand for specific expertise.

OECD Economic Surveys: Portugal 2012

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