Etats-Unis 2004

This report contains the "Phase 2: Implementation of the Standards in Practice" review, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for Hong Kong, China.

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.

Hong-kong China 2013 - Global forum transparency and exchange of information

This report presents the results of OECD's comprehensive review of Jordan's investment policy. It examines the role of investment in Jordan's economy, Jordan's investment regime and the national treatment instrument, Jordan's policy framework for investment, Jordan's adherence to the OECD Guidelines for Multinational Enterpriese, and its investment framework in support of green growth.

Jordan 2013 - OECD investment policy reviews

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

Le Panorama des Statistiques de l'OCDE 2006 est le deuxième numéro d'une nouvelle publication statistique annuelle de l'OCDE, qui est à la fois complète et dynamique. Plus de 100 indicateurs couvrent un très grand nombre de domaines : économie, agriculture, éducation, énergie, environnement, aide extérieure, santé et qualité de la vie, industrie, information et communications, population/main-d'œuvre, échanges et investissement, fiscalité, dépenses publiques et R-D. Les données sont fournies pour tous les pays membres de l'OCDE (avec le total pour l'ensemble de la zone), ainsi que pour un certain nombre de pays non membres. Chaque indicateur est présenté sur deux pages. La page de gauche comporte une brève introduction, puis une définition détaillée des indicateurs, des commentaires à propos de la
comparabilité des données, une évaluation des tendances à long terme et une bibliographie à
l'intention du lecteur souhaitant compléter son information. Sur la page de droite se trouvent le tableau présentant les données et un graphique qui illustre de façon synthétique les enseignements à tirer des données. Un lien dynamique (StatLink) dirige le lecteur, pour chaque tableau, vers une page Web où les données correspondantes sont disponibles en format Excel. Le Panorama des Statistiques de l'OCDE 2006 est un ouvrage de référence pour tous les spécialistes de l'économie.

Panorama des statistiques de l'OCDE 2006 - Economie, environnement et société

Comptes nationaux des pays de l'OCDE - Volumes 2a et 2b Tableaux détaillés National Accounts of OECD Countries

The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates, final consumption expenditure of households by purpose, simplified accounts for three main sectors: general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2004. Country tables are expressed in national currency. Data are based on the System of National Accounts 1993 (1993 SNA) for all countries except Australia which is presented on the basis of the 2008 SNA.
The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD National Accounts Statistics (http://dx.doi.org/10.1787/na-data-en).

National Accounts of OECD Countries, Volume 2012 Issue 2

New Zealand is among the OECD countries that have been settled by migration. Currently more than a quarter of the New Zealand workforce is foreign-born. Despite being a settlement country, most labour migration is temporary and permanent migration mainly draws from the pool of temporary labour migrants. Current temporary labour migration is equivalent to 3,6% of the workforce, by far the largest figure in the OECD. An elaborate system of labour-market tests and exemptions aims to limit negative impact on the domestic workforce while at the same time responding to employer needs. A large part of temporary flows is into low-skilled jobs with little steering possibilities, and some vigilance is needed. For permanent migration, which is also among the highest in per capita terms among OECD countries, New Zealand operates with target numbers. The country faces difficulties in meeting thes targets, whose value-added in a largely demand-driven system - favoring immigrants with a job offer - is questionable.

Etats-Unis 2004

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