Dynamiser les systèmes nationaux d'innovation

This peer reviews assess the performance of Italy, covering not just development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities Italy.

OECD Development Co-operation Peer Reviews : Italy 2014

Les pays en développement ont de plus en plus recours à des politiques et des plans nationaux stratégiques, dont l'efficacité dépendra de l'évaluation correcte de la vulnérabilité de ce pays au changement climatique. Ce rapport se fonde sur les pratiques de suivi et d'évaluation qui émergent des pays développés et en développement, et identifie quatre outils que les pays peuvent utiliser dans leurs propres cadres d'évaluation : 1) l'évaluation des risques et vulnérabilités liés au changement climatique, 2) des indicateurs pour suivre les progrès réalisés quant aux priorités d'adaptation, 3) l'évaluation de projets ou programmes, permettant de recenser les approches d'adaptation les plus efficaces, et 4) des audits nationaux et suivi des dépenses liées au climat. La combinaison appropriée d'outils pour suivre et évaluer l'adaptation nationale au changement climatique sera dans une large mesure déterminée par la disponibilité des données, la capacité de suivi et d'évaluation, et la capacité donnée d'un pays à réunir les producteurs et les utilisateurs d'informations climatiques pertinentes. Le rapport examine également comment les apporteurs de coopération pour le développement peuvent soutenir les pays partenaires dans leurs efforts pour suivre et évaluer l'adaptation.

L'adaptation nationale au changement climatique

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 report examines what countries have achieved in terms of strengthening resilience through better risk management and identifies persisting challenges. It focuses on the importance of creating an institutional environment that engages all stakeholders and allows them to build resilience against future shocks. This report has contributed to the development of the OECD Recommendation on the Governance of Critical Risks.

Boosting Resilience through Innovative Risk Governance / Preliminary version - Preliminary version

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/).

Finland 2013 peer review report combined:phase 1 + phase 2

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

Israel 2014

Ce rapport étudie la planification budgétaire, l'information financière, l'audit interne, l'évaluation des politiques et le pilotage des entités administratives au Luxembourg, et fait des recommandations auprès du ministère des Finances luxembourgeois pour l'ajustement des institutions budgétaires dans ces domaines. Le rapport examine également la conformité des institutions budgétaires du Luxembourg avec les nouvelles exigences de l'Union européenne, et formule des recommandations d'actions à entreprendre pour en assurer le respect.

Dynamiser les systèmes nationaux d'innovation

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