Etats-Unis 2004

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.

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.

People's Republic of China, peer review report combined : phase 1 + phase 2, incorporating phase 2 ratings ; global forum on transparency and exchange of information for tax purposes

This 2015 OECD Economic Survey of Belgium examines recent economic developments, policies and prospects. Special chapters cover integration of immigrants and the housing sector.

OECD economic surveys : Belgium 2015

Mexico - OECD Economic Surveys 2009

How was life in 1820, and how has it improved since then? What are the long-term trends in global well-being? Views on social progress since the Industrial Revolution are largely based on historical national accounting in the tradition of Kuznets and Maddison. But trends in real GDP per capita may not fully re­flect changes in other dimensions of well-being such as life expectancy, education, personal security or gender inequality. Looking at these indicators usually reveals a more equal world than the picture given by incomes alone, but has this always been the case? The new report How Was Life? aims to fill this gap. It presents the first systematic evidence on long-term trends in global well-being since 1820 for 25 major countries and 8 regions in the world covering more than 80% of the world's population. It not only shows the data but also discusses the underlying sources and their limitations, pays attention to country averages and inequality, and pinpoints avenues for further research.

The How Was Life? report is the product of collaboration between the OECD, the OECD Development Centre and the CLIO-INFRA project. It represents the culmination of work by a group of economic historians to systematically chart long-term changes in the dimensions of global well-being and inequality, making use of the most recent research carried out within the discipline. The historical evidence reviewed in the report is organised around 10 different dimensions of well-being that mirror those used by the OECD in its well-being report How's Life? (www.oecd.org/howslife), and draw on the best sources and expertise currently available for historical perspectives in this field. These dimensions are:per capita GDP, real wages, educational attainment, life expectancy, height, personal security, political institutions, environmental quality, income inequality and gender inequality.

How Was Life?

Prepared at the request of the City of Venice, this report explores the implications for Venice of the adoption in 2014 of new legislation on the governance of metropolitan cities. It builds on the analysis of the OECD Territorial Review of Venice (2010), analysing a number of different "functional geographies" of the larger urban region centred on Venice. The report argues that, although the new legislation offers some opportunities for Venice to address local challenges, it is important to look beyond the Metropolitan City of Venice as defined in the new legislation and to pursue greater governance co-ordination across the larger city region that encompasses Padua, Treviso and Venice (PaTreVe). Co-operation in the fields of transport, land use, environmental protection and water resources management is particularly important; there are also significant opportunities in the fields of culture and tourism. The report also outlines a possible way forward for governance co-operation at the level of PaTreVe.

Governing the metropolitan city of Venise

Thèmes couverts : Gestion de l'environnement ; Gestion de l'air et de l'eau ; Conservation de la nature et biodiversité ; Economie ; société et environnement ; Intégration sectorielle : mines, forêts, aquaculture ; Coopération internationale. Cet ouvrage s'inscrit dans le programme d'examens environnementaux que conduit l'OCDE sur ses pays membres et certains pays partenaires. Les efforts menés pour atteindre les objectifs nationaux et satisfaire aux engagements internationaux y sont évalués en détail. Les analyses s'appuient sur un large ensemble de données économiques et environnementales et conduisent à des recommandations sur les progrès à faire dans les domaines de l'environnement et du développement durable. Cet ouvrage est publié conjointement par l'OCDE et la CEPALC-NU. Le premier cycle d'Examens environnementaux de l'OCDE de ses pays membres a été achevé en 2000. Le second cycle met l'accent sur la gestion de l'environnement, le développement durable et les engagements internationaux.

Chili

This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.

Climate change, water and agriculture - Towards resilient systems

Les Perspectives des politiques de l'éducation ont pour objectif d'aider les décideurs dans leurs choix de réformes dans le domaine de l'éducation. Ce rapport examine le besoin d'amélioration du secteur éducatif selon une approche comparative, en tenant compte de l'importance du contexte national. A travers l'étude de l'expérience de mise en oeuvre des réformes éducatives dans différents pays, l'ouvrage propose des orientations et des stratégies visant à faciliter le changement. Chaque pays ayant un contexte particulier, les défis que posent les réformes ne peuvent être simplement transposés d'un pays ou d'un système à un autre. Néanmoins, les pays font face à de nombreux défis similaires et mettent en oeuvre des réformes dans des domaines analogues. L'édition 2015 des Perspectives des politiques de l'éducation présente un examen comparatif des tendances en matière d'action publique et étudie des réformes spécifiques adoptées dans l'ensemble des pays de l'OCDE au cours des sept dernières années, afin d'aider les pays à apprendre les uns des autres et à choisir les réformes les mieux adaptées à leurs besoins et à leur situation. Les Perspectives des politiques de l'éducation s'adressent autant aux décideurs qu'aux analystes et aux professionnels de l'éducation.

Etats-Unis 2004

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