Comptes nationaux de l'ex-Union Soviétique - Sources, méthodes et estimations

This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.

Guidance on transfer pricing documentation and country-by-country reporting

Résumé 

Chapitre 1. Faire mieux avec moins: favoriser une gouvernance multi-niveaux de l'investissement public plus efficace

Chapitre 2. Coordonner les investissements entre les différents niveaux de gouvernement

Chapitre 3. Les capacités des gouvernements infranationaux pour des investissements publics efficaces

Investir ensemble - Vers une gouvernance multi-niveaux plus efficace

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

Aruba 2015, global forum on transparency and exchange of information for tax

This book includes key environmental indicators endorsed by OECD Environment Ministers and major environmental indicators from the OECD Core Set. These indicators reflect environmental progress made since the early 1990s and thus contribute to measuring environmental performance. Organised by issues such as climate change, air pollution, biodiversity, waste or water resources, they provide essential information for all those interested in the environment and in sustainable development.

Environment at a glance 2013 - OECD Indicators

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

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 : Saint Lucia 2014 - Phase 2 : implementation of the standard in practice

How can student assessment, teacher appraisal, school evaluation and system evaluation bring about real gains in performance across a country's school system? This review report for the Netherlands provides, from an international perspective, an independent analysis of major issues facing the Dutch evaluation and assessment framework in education, current policy initiatives and possible future approaches. This series forms part of the OECD Review on Evaluation and Assessment Frameworks for Improving School Outcomes.

OECD Reviews of evaluation and assessment in education : Netherlands 2014

S'inspirant d'un important séminaire organisé récemment par l'OCDE, l'OIM et la Banque Mondiale qui réunissait plus de trois cents responsables des échanges et des migrations, cet ouvrage se penche sur les enjeux des discussions actuelles sur les échanges et les migrations relevant du " mode 4 " dans le cadre des négociations sur les services menées à l'OMC. Il analyse en outre les stratégies possibles pour favoriser une meilleure compréhension entre les décideurs chargés de l'élaboration des politiques commerciales et les responsables chargés des politiques migratoires. Cet ouvrage propose des solutions pour tirer le meilleur parti des mouvements temporaires de prestataires en procurant des gains appréciables aux pays développés comme aux pays en développement.

Echanges et migrations pour une main d'oeuvre mobile à l'échelle mondiale

This report reviews the quality of health care in Portugal, seeks to highlight best practices, and provides a series of targeted assessments and recommendations for further improvements to quality of care. The Portuguese National Health Service has responded well to financial pressure, successfully balancing the twin priorities of financial consolidation and continuous quality improvement. Even in the post-crisis years when GDP fell and health spending declined, improvements in quality of care continued. The need to reduce health spending has been met through a combination of structural reforms, and a well-designed suite of quality initiatives. Reforms around the purchasing and use of pharmaceuticals and medical devices have helped drive down costs, and Portugal has been innovative in how public funds are used to pay providers, increasingly basing payments on quality and efficiency. Important priorities for further work in the Portuguese health system do remain. Portugal will need to improve clinical processes and pathways, particularly in the acute sector. There is still room to improve efficiency, for instance increasing the share of generic drug consumption, and using the Portuguese health workforce more effectively, especially through expanded roles for nurses. Further structural reform is needed with an emphasis on shifting care out of hospitals into less-expensive community settings, and Portugal will also need to reflect on the strategic direction of the primary care system which, following an impressive reform, now risks developing into a two-tiered system with increasingly divergent levels of care quality.

Comptes nationaux de l'ex-Union Soviétique - Sources, méthodes et estimations

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