The european reconstruction 1948-1961

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/).

Finland 2013 peer review report combined:phase 1 + phase 2

Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households' domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.

Effective Carbon Prices

This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.

Developing a multilateral instrument to modify bilateral tax treaties

This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain's high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.

Spain : from administrative reform to continuous improvement

At a time when ever more information is available about the quality of health care, the challenge for policy makers is to better understand the policies and approaches that sit behind the numbers. This book examines whether care in Israel is safe, effective and responsive to patients' needs. It examines what works and what does not work, both to benchmark the efforts of countries and to provide advice on reforms to improve quality of health care.

Israel 2012 - oecd reviews of health care quality - raising standards

This report is the third OECD review of Austria's environmental performance. The report evaluates Austria's progress towards sustainable development and green growth, with a focus on chemicals management and climate change adaptation.

OECD Environmental Performance Reviews - Austria 2013

Achieving gender equality in the economy and in the political leadership remains an ongoing challenge across the world. This report aims to address this gap. It provides comparative data and policy benchmarks on women's access to public leadership and inclusive gender-responsive policy-making across OECD countries. The report is prepared in the context of the OECD Gender Initiative, launched by the OECD Ministers.

Women, Government and Policy Making in OECD Countries/Fostering Diversity for Inclusive Growth

Cette publication présente de nouvelles illustrations de l'influence des migrations internationales en Europe et dans quelques autres pays de l'OCDE sur la population active ; sur les niveaux d'éducation ; et sur l'évolution de la distribution des professions  au cours de la dernière décennie. Elle analyse les compétences dont disposent les migrants et la façon dont elles sont utilisées sur la base d'une revue approfondie de la littérature ; et présente de nouvelles analyses des données européennes et américaines , canadiennes  et de l'OCDE en général en se basant sur les données de l'Évaluation des compétences des adultes - PIAAC. Enfin, plusieurs chapitres  discutent du rôle que les migrations internationales pourraient jouer pour répondre aux besoins de main-d'oeuvre présents et futurs en Europe, aux États-Unis et dans l'Union européenne. Ces travaux montrent que si les migrations peuvent contribuer de façon importante à l'accroissement de la population active, leur capacité à contrer les effets du vieillissement de la population dépendront de la capacité des pays à mettre en adéquation les besoins en main-d'oeuvre avec les caractéristiques des migrants. Dans ce domaine, des efforts doivent être réalisés pour mieux utiliser les compétences des migrants et adapter les systèmes de gestion des migrations de travail aux besoins des employeurs.

The european reconstruction 1948-1961

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