Transformer Le Handicap En Capacite. Promouvoir Le Travail Et La Securite Des Revenus Des Personnes Handicapees

This study first analyses an old and recurring form of instability in the region: conflict over resources. A series of case studies  examines the causes of these conflicts with reference to the associated regional challenges and response tools. Secondly, the study addresses terrorism, a relatively new dimension of insecurity. It outlines the development of AQMI and Boko Haram and then focuses on a comparative analysis of legal mechanisms to fight against terrorism. The argument holds that the congruence of these insecurities and the current violent crises present an unprecedented risk of destabilisation for West Africa and the international community.

Conflict over resources and terrorism - two facets of insecurity - west african studies

This document contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation in the area of intangibles. The changes clarify the definition of intangibles and provide guidance for related parties; including transactions involving intangibles and the transfer pricing treatment of local market features and corporate synergies. Some transfer pricing issues relating to intangibles are closely related to other issues that are to be addressed during 2015, most notably in relation to the allocation of risk among MNE group members and recharacterisation of transactions. Because of those interactions some sections of this document are in intermediate form and will be finalised in 2015.

Guidance on transfer pricing aspects of intangibles

Developing economies continue to grow faster than more advanced countries. Non-OECD countries´ share in world GDP surpassed that of OECD countries in 2010. Since its first edition in 2010, the annual Perspectives on Global Development has investigated the trends in "shifting wealth", the increasing economic weight of developing countries in the world economy. "Shifting wealth" has received a boost through the rise of China, which has also led to positive spillover effects on developing economies that supply China´s demand for resource-based products and intermediates. However, even at their higher rates of growth since 2000, the per capita incomes in developing countries - including many middle-income countries - will not reach the levels of developed countries by 2050. Boosting productivity growth in middle-income countries could stem this trend and is the focus of this report. At the same time, this growth needs to be inclusive so a real convergence in living standards can take place.

Perspectives on global development (édition 2014)

OECD's 2014 Economic Survey of Turkey examines recent economic developments, policies and prospects. The special chapter looks at structural change in the business sector.

Turkey ; OECD economic survey (Ã©dition 2014)

Les Études économiques de l'OCDE : Danemark 2012 examine les développements économiques récents, les politiques et les perspectives économiques, finances publiques et politiques énergétiques et climatiques.

Danemark 2012 - etudes economiques de l'ocde

This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.

Mauritius ; OECD investment policy reviews (édition 2014)

This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia.

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 : Latvia 2014 - Phase 1 : legal

Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is "business as usual". For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.

Transformer Le Handicap En Capacite. Promouvoir Le Travail Et La Securite Des Revenus Des Personnes Handicapees

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