Les délocalisations et l'emploi - Tendances et impacts

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/).

Argentina 2012 - peer review report combined: phase 1 + phase 2 - global forum on transparency and e

Road safety annual report 2015

Croissance et inégalités - Distribution des revenus et pauvreté dans les pays de l'OCDE

Panorama de l’entrepreneuriat, un produit du Programme d’indicateurs de l’entrepreneuriat OCDE-Eurostat (PIE), présente une collection originale d’indicateurs destinés à mesurer l’état de l’entrepreneuriat accompagnée d’explications sur le contexte politique. Cette quatrième édition présente les nouveaux indicateurs à niveau régionale et aussi les statistique sur l'entrepreneuriat social et familial.

Panorama de l'entrepreneuriat 2014

The 10-year anniversary edition of Pensions at a Glance highlights the pension reforms undertaken by OECD and G20 countries over the last two years. Two special chapters provide deeper analysis of first-tier pension schemes and of the impact of short or interrupted careers, due to late entry into employment, childcare or unemployment, on pension entitlements. Another chapter analyses the sensitivity of long-term pension replacement rates on various parameters. A range of indicators for comparing pension policies and their outcomes between OECD and G20 countries is also provided.

Pensions at a glance 2015 - OECD and G20 indicators

Le rapport Suivi et évaluation des politiques agricoles couvre les pays membres de l'OCDE et une série de pays émergents qui sont des acteurs clés des marchés agroalimentaires :Brésil, Chine, Indonésie, Kazakhstan, Russie, Afrique du Sud et Ukraine.

Cette édition montre que, après un déclin en 2010, le soutien a légèrement augmenté en 2011 et 2012. Dans une perspective à plus long terme, les estimations OCDE confirment la tendance à la baisse du soutien aux agriculteurs, tandis que dans certaines économies émergentes, ce soutien augmente, bien que cette augmentation soit partie d'un niveau peu élevé.

Ce rapport constitue une source unique d'estimations récentes du soutien à l'agriculture et est complété par des chapitres sur l'évolution des politiques agricoles dans chaque pays inclus dans le rapport.  Des informations supplémentaires sont disponibles à l'adresse www.oecd.org/agriculture/PSE (Lien -> http://www.oecd.org/agriculture/PSE).

Politiques agricoles suivi et evaluation 2013 - pays de l'ocde et economies emergentes

Ce rapport est une première étape vers l'élaboration d'un cadre (indicateurs, statistiques...) pour suivre les progrès de la croissance verte dans le secteur agricole des pays de l'OCDE. L'objectif est d'identifier les statistiques pertinentes afin de trouver de nouveaux indicateurs communs aux pays de l'OCDE.

Indicateurs de croissance verte pour l'agriculture

Many jurisdictions around the world are trying to retain or increase the share of cycling in urban traffic in order to benefit from the many health and transport efficiency benefits. Safety is a key concern and should be accounted for in these policies. This report of the International Transport Forum's Cycling Safety Working Group monitors international trends in cycling, safety and policy, and explores options that may help decision makers design safe environments for cycling. Key messages relate to strategic goal-setting for cycling policy and managing crash risks while increasing health benefits. The report also discusses how to better capture crash and bicycle usage statistics. The safety impacts of a wide range of pro-cycling measures are examined in detail.

Les délocalisations et l'emploi - Tendances et impacts

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