Themes spéciaux : La croissance à long terme ; La place des femmes dans l'économie

Etudes économiques de l'OCDE

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Liechtenstein. 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: Liechtenstein 2015 / Phase 2: Implementation of the Standard in Practice

Ce rapport passe en revue les défis et les opportunités associés à la conception et à l'utilisation de systèmes d'indicateurs dans le contexte de la gouvernance pluriniveaux. Il met à profit l'expérience acquise par plusieurs pays de l'OCDE et consacre un examen plus poussé aux cas de l'Italie, du Royaume-Uni (Angleterre), des États-Unis et de l'Union européenne. Ce rapport s'appuie sur les précédents travaux de l'OCDE concernant la gouvernance des politiques de développement régional. Il applique aux systèmes d'indicateurs de performances les enseignements qu'on a pu tirer sur les relations contractuelles entre les différents niveaux d'administration.

Conduire les politiques de développement régional - Les indicateurs de performance

The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions.   In order to eliminate unnecessary regulatory divergences and to address global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules and their application cross jurisdictions remain largely under-analysed. 

This report gathers in a synthetic manner the knowledge and evidence available to date on the various mechanisms available to governments to promote regulatory co-operation, and their benefits and challenges. The review of evidence confirms the increased internationalisation of regulation, which takes place through a wide variety of mechanisms and multiple actors, and highlights a shift in the nature of IRC from complete 'harmonisation' of regulation to more flexible options - such as mutual recognition agreements. Despite growing regulatory co-operation, however, decision making on IRC is not informed by a clear understanding of benefits costs and success factors of the diverse IRC options.

International regulatory co-operation-addressing global challenges

This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.

Fiscal Federalism 2014

Études économiques de l'OCDE : Autriche 2013 examine les développements récents, la politique et les perspectives économiques de ce pays. Ce rapport comporte un chapitre consacré au bien-être à long terme.

Autriche 2013 - Etudes économiques OCDE

Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.

Increasing taxpayers'use of self-service channels

This edition of the Agricultural Outlook - the twenty-first OECD edition and the eleventh prepared jointly with the Food and Agriculture Organization of the United Nations (FAO) - provides projections to 2024 for major agricultural commodities, biofuels and fish. The 2015 report provides a special focus on prospects and challenges for Brazilian agriculture. The market projections not only cover OECD member countries (European Union as a region) but also FAO member countries, notably Brazil, the Russian Federation, India, People's Republic of China and South Africa.

OECD-fao agricultural outlook 2015-2024

he establishment of dedicated regulatory bodies in charge of regulating water services, whilst being recent, is nevertheless a consistent trend among OECD and non-OECD countries. This report presents a picture as of September 2014 of the governance arrangements, operational modalities and use of regulatory tools across a sample of 34 established water regulators. It relies on the OECD Best Practice Principles for Regulatory Policy : The Governance of Regulators to structure the information collected through a survey exercise. It has been developed in close co-operation with the OECD Network of Economic Regulators (NER). The results from the survey show that the 34 water regulators show generally a high level of adoption of good governance principles and practices. They display functions and powers that are in line with their objectives. Water regulators also show a strong culture of consultation. Other areas, in particular evaluation of regulatory impacts, could be further strengthened.

Etudes économiques de l'OCDE

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