L'analyse d'impact de la réglementation - Un outil au service de la cohérence des politiques

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Liechtenstein. 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: Liechtenstein 2015 / Phase 2: Implementation of the Standard in Practice

Ce rapport examine les concepts économiques d'innovation, de recherche-développement (R-D), de productivité et de compétitivité, et les liens existant entre eux. Il examine ensuite l'évolution de la productivité et de la compétitivité dans les secteurs agricole et agroalimentaires et les relations entre productivité agricole et la taille de l'exploitation, l'intensité des facteurs, la spécialisation, le capital humain, la demande des consommateurs, l'environnement naturel, les investissements en infrastructures générales et en R-D, les réglementations et les politiques agricoles. It décrit l'évolution des investissements publics et privés en R-D agricole et met en évidence leurs incidences positives sur la productivité de l'agriculture. Pour finir, il est suggéré qu'une approche en termes de « système d'innovation » permettrait de mieux comprendre comment l'innovation se traduit en croissance de la productivité.

Renforcer la productivité et la compétitivité dans le secteur agricole

This report addresses the increasingly important interactions of variable renewables and dispatchable energy technologies, such as nuclear power, in terms of their effects on electricity systems. These effects add costs to the production of electricity, which are not usually transparent. The report recommends that decision-makers should take into account such system costs and internalise them according to a "generator pays" principle, which is currently not the case. Analysing data from six OECD/NEA countries, the study finds that including the system costs of variable renewables at the level of the electricity grid increases the total costs of electricity supply by up to one-third, depending on technology, country and penetration levels. In addition, it concludes that, unless the current market subsidies for renewables are altered, dispatchable technologies will increasingly not be replaced as they reach their end of life and consequently security of supply will suffer. This implies that significant changes in management and cost allocation will be needed to generate the flexibility required for an economically viable coexistence of nuclear energy and renewables in increasingly decarbonised electricity systems.

Nuclear Energy and Renewables

Emissions de CO2 dues à la combustion d'énergie 1971/1998

Stratégies de développement durable

Colombia has undergone profound change over the last ten years and has made significant progress in implementing its governance agenda with policies that aim to strengthen its institutions and promote sustainable, inclusive growth in all regions of the country. The Public Governance Review therefore offers advice to help Colombia address its governance challenges effectively and efficiently over time. It provides an assessment and recommendations on how to improve its ability to set, steer, and implement multi-year national development strategy. The Review addresses centre-of-government co-ordination, evidence-based decision-making, multi-level governance and thematic issues related to whole-of-government strategic human resource management, e-government, and public procurement. Overall, strategic agility in managing an efficient and effective public administration that delivers sound policy to citizens and business in support of the country's security, growth and prosperity, are key to ensuring that Colombia's government can deliver policy in a way that advances the country's long-term development, cohesion, competitiveness and prosperity agenda.

Colombia: Implementing Good Governance

Lesévolutions urbanistiques, démographiques, et même climatiques, ont un impact sur les questions auxquelles doivent répondre les pays de l'OCDE en matière de protection de la vie et du bien-être des citoyens ou de garantie de la continuitéde l'activitééconomique. En France les plus grands risques naturels connus concernent les inondations. Alors que plusieurs politiques publiques sur la gestion des risques d'inondation sont adoptées, celles-ci sont mises enoeuvreàdifférents niveaux administratifs. Dans cetteétude de cas, le Programme de l'OCDE sur l'avenir analyse une gestion intégrée dans le bassin de la Loire et examine les défis rencontrés. Au nombre des questions les plus cruciales figurent la concertation des parties-prenantes, l'investissement dans l'entretien des digues et le changement climatique.

Le Projet de l'OCDE sur l'avenir portant sur les politiques de gestion des risques identifie les principales difficultés de la gestion des risques au XXIe siècle et propose des solutions. Le projet met l'accent sur la cohérence des politiques de gestion des risques et sur leur capacitéàfaire face aux risques systémiques. Il couvre un vasteéventail de questions liéesàla gestion des risques et s'attacheàtrois grandes thématiques : les catastrophes naturelles, les risques pour les infrastructures critiques et la protection de groupes sociaux particulièrement vulnérables.

Etude de l'OCDE sur la gestion des risques d'inondation : Bassin de la Loire, France

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Poland. 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.

L'analyse d'impact de la réglementation - Un outil au service de la cohérence des politiques

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