Les aides financières au secteur de la pêche - Leurs répercussions sur le développement durable

This report contains the "Phase 2: Implementation of the Standards in Practice" review, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for Estonia.

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 : Estonia 2013

The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates, final consumption expenditure of households by purpose, simplified accounts for three main sectors: general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2003. Country tables are expressed in national currency. Data are based on the System of National Accounts 1993 (1993 SNA) for all countries except Australia which is presented on the basis of the 2008 SNA.
The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD National Accounts Statistics (http://dx.doi.org/10.1787/na-data-en).

National Accounts of OECD Countries, Volume 2011 Issue 2

Sommaire

Chapitre 1. Comprendre la dimension « développement » de la croissance verte

Chapitre 2. Pourquoi la croissance verte est-elle indispensable pour les pays en développement ?

Chapitre 3 : Plan d'action pour une politique nationale en faveur de la croissance verte

Chapitre 4. La coopération internationale à l'appui d'une croissance verte

Chapitre 5. Mesurer les progrès accomplis sur la voie d'une croissance verte

Chapitre 6. Amorcer la croissance verte dans le monde en développement

Placer la croissance verte au coeur du développement

Limiter l'érosion de la base d'imposition faisant intervenir les déductions

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of the Federation of Saint Kitts and Nevis.

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.

Federation of Saint Kitss and Nevis 2014 ; gobal forum oon transparency and exchange of information for tax purposes peer reviews ; phase 2 : implementation of the standard in practice

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 menée 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

Résumé 

Chapitre 1. Pertinence de la politique de la réglementation pour la région MENA

Chapitre 2. Le cadre de l'OCDE pour la politique de la réglementation et la région MENA

Chapitre 3. La politique de la réglementation et la gouvernance dans la région MENA

Chapitre 4. Recommandations pour la région MENA

Autres publications

Consolider la transparence budgétaire pour une meilleure gouvernance publique en Tunisie (2013)

Strengthening Fiscal Transparency for Better Public Governance in Tunisia (2014)

International Regulatory Co-operation: Addressing Global Challenges (2013)

Examen de l'OCDE du cadre d'intégrité dans le secteur public en Tunisie (2013)

Politique réglementaire et gouvernance : Soutenir la croissance économique et servir l'intérêt général (2011)

Progress in Public Management in the Middle East and North Africa: Case Studies on Policy Reform (2010)

Risk and Regulatory Policy: Improving the Governance of Risk (2010)

L'analyse d'impact de la réglementation : Un outil au service de la cohérence des politiques (2009)

La réforme de la réglementation dans les pays du Moyen-Orient et d'Afrique

This report identifies the key elements needed for the development of a sustainable strategic framework for public administration reform, situating them in the Slovak Republic's administrative, cultural, legal and political context. The report is particularly timely, as it provides insight into the activities conducted by the Slovak Ministry of Interior and other Slovak authorities toward meeting the ex-ante conditions for EU structural and investment funds for 2014-2020.

Les aides financières au secteur de la pêche - Leurs répercussions sur le développement durable

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques