Annuaire des statistiques d'investissement direct international 1992/2003

Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.

Developing a multilateral instrument to modify bilateral tax treaties ; action 15 : 2015 final report

OECD Science, Technology and Industry Scoreboard

This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.

Compact City Policies : Korea

This Review contains a General Survey of Policy Developments based on material submitted by OECD member countries, information gathered on observer and enhanced engagement countries, and an overview of recent activities of the Committee of Fisheries. It also includes a special chapter which is the Chairs' Report from the Round Table on Eco-labelling and Certification in the Fisheries Sector. Finally, it contains Country Notes on the state of fisheries in OECD and observer countries.

OECD Review of Fisheries 2011 Policies and Summary Statistics

Excellence in education without equity risks leading to large economic and social disparities; equity in education at the expense of quality is a meaningless aspiration. The most advanced education systems now set ambitious goals for all students, focusing on both excellence and equity. They also equip their teachers with the pedagogic skills that have been proven effective and with enough autonomy so that teachers can use their own creativity in determining the content and instruction they provide to their individual students.

The fourth International Summit on the Teaching Profession brought together education ministers, union leaders and other teacher leaders from high-performing and rapidly improving education systems, as measured by PISA (the OECD Programme for International Student Assessment ). Their aim was to discuss equity, excellence and inclusiveness in education by exploring three questions:

. How are high-quality teachers developed, and how do schools with the greatest need attract and retain them?

. How can equity be ensured in increasingly devolved education systems? and

. What kinds of learning environments address the needs of all students?

To underpin the discussions, this publication identifies some of the steps policy makers can take to build school systems that are both equitable and excellent. The analysis is complemented with examples that illustrate proven or promising practices in specific countries.

Equity, excellence and inclusiveness in education - Policy lessons from around the world

Stimulé par le changement technologique, la concurrence mondiale et la libéralisation des marchés, l'investissement direct international joue un rôle clé dans le processus d'intégration économique mondiale. L'OCDE compile et diffuse des statistiques fiables et mises à jour qui sont essentielles à l'élaboration de politiques éclairées. Ces statistiques sont basées sur les rapports officiels des pays de l'OCDE pour les investissements dans le monde entier. L'existence de données comparables au niveau international permet de mesurer le degré d'intégration économique et la compétitivité des marchés. Les données trimestrielles pour les flux d'investissement direct étranger en dollars des États-Unis sont disponibles pour la première fois dans cette édition.

ÉCONOMIES COUVERTES

Allemagne, Australie, Autriche, Belgique, Canada, Chili, Corée, Danemark, Espagne, Estonie, États-Unis, Finlande, France, Grèce, Hongrie, Irlande, Islande, Israël, Italie, Japon, Luxembourg, Mexique, Norvège, Nouvelle-Zélande, Pays-Bas, Pologne, Portugal, République slovaque, République tchèque, Royaume-Uni, Slovénie, Suède, Suisse, Turquie

Arabie Saoudite, Argentine, Afrique du Sud, Brésil, Chine, Fédération de Russie, Inde, Indonésie

Également disponible sur CD-ROM et en ligne.

Cette publication est également disponible sous forme de base de données en ligne via http://dx.doi.org/10.1787/idi-data-fr (Lien -> http://dx.doi.org/10.1787/idi-data-fr)).

La base de données existe aussi en version CD-ROM sous le titre Statistiques de l'OCDE sur l'investissement direct international 2013. Les données sont fournis au format CSV.

Statistiques de l'ocde sur l'investissement direct international 2013

Inégalités hommes-femmes - Il est temps d'agir

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

Annuaire des statistiques d'investissement direct international 1992/2003

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques