ratios fiscaux : une étude critique

Did you ever wonder if education has a role to play in stemming the obesity epidemic sweeping across all OECD countries ? Or what the impact of increasing urbanisation might be on our schools, families, and communities ? Or whether new technologies really are fundamentally changing the way our children think and learn ? Trends Shaping Education examines major trends affecting the future of education and sets the background on upcoming challenges for policy makers and education providers alike. This work does not give conclusive answers : it is not an analytical report nor is it a statistical compendium, and it is certainly not a statement of OECD policy on these different developments. It is instead a stimulus for thinking about major tendencies that have the potential to influence education, and conversely, the potential of education to influence these trends.

Trends shaping education 2016

Cette étude a été effectuée selon une approche expérimentale consistant à associer l'analyse des données de PISA et le processus d'examen par les pairs mis en œuvre à l'OCDE, afin de dégager des travaux de PISA des enseignements utiles à l'action gouvernementale, tout en renforçant l'analyse comparative à travers l'examen par les pairs.

Danemark : les enseignements de PISA  2000

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 study analyses the promotion of collective action for agri-environmental public goods and addresses externalities by reviewing the experience of various OECD member countries. Twenty-five cases from
13 countries (Australia, Belgium, Canada, Finland, France, Germany, Italy, Japan, the Netherlands, New Zealand, Spain, Sweden and the United Kingdom) are examined. The study shows that collective action should be given serious consideration as a means of addressing many agricultural and natural resource issues, and in some cases collective action should be actively promoted.

Providing Agri-environmental Public Goods through Collective Action

This report examines the Netherland's new Metropolitan Region of Rotterdam-The Hague (MRDH), drawing on lessons from governance reforms in other OECD countries and identifying how the MRDH experience could benefit policy makers beyond Dutch borders. Long in search of ways to strengthen urban areas, the Dutch government has recently undertaken the development of a National Urban Agenda known as Agenda Stad, in parallel to a series of broad institutional reforms. This included abolishing the country's traditional eight city-regions, which led Rotterdam, The Hague and 21 smaller neighbouring cities to form the Metropolitan Region of Rotterdam-The Hague (Metropoolregio Rotterdam Den Haag, or MRDH). This report analyses the emergence of the MRDH both as a geographical area that spans 23 municipalities in the southern Randstad region and as a new metropolitan authority with transport and economic development responsibilities. One of the challenges the MRDH faces is how to bring the economies of Rotterdam and The Hague closer together while generating growth and well-being.

The metropolitan region of Rotterdam-the Hague, Netherlands ; OECD territorial

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

Le développement de l'entrepreneuriat est une condition importante générer une croissance intelligente, durable et inclusive. C'est aussi un moyen de répondre aux nouveaux défis économiques, de créer des emplois et de lutter contre l'exclusion sociale et financière. L'impact de la crise financière et économique mondiale incite à donner à l'entrepreneuriat et au travail indépendant un rôle plus important dans les politiques de développement économique et social. Ce livre recueille et synthétise les informations et les données sur les activités entrepreneuriales en Europe, en mettant l'accent sur les personnes les plus exposées à l'exclusion sociale, y compris les jeunes, les personnes âgées, les femmes, les minorités ethniques, les migrants, les personnes handicapées et les chômeurs.

Pallier la pénurie d'entrepreneurs - Politiques d'entrepreneuriat inclusif en Europe

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.

ratios fiscaux : une étude critique

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