Autriche - Examens environnementaux de l'OCDE

This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation. Because each country prioritises policy objectives differently, the recommendations provide flexibility to implement CFC rules that combat BEPS in a manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country concerned.

Designing effective controlled foreign company rules ; action 3, 2015 final report

Demand-side innovation policies have been receiving increasing interest from a number of OECD countries in recent years in the context of slow growth and lagging productivity performance. Pressures on fiscal budgets in the aftermath of the financial crisis have also motivated governments to seek ways to boost innovation without necessarily engaging in new programme spending, primarily to meet social demands in areas such as health, energy or the environment.
This book examines dynamics between demand and innovation and provides insights into the rationale and scope for public policies to foster demand for innovation. It shows the potential - but also the limits - of using public procurement, regulations or standards to stimulate public and private demand for innovation, including among SMEs. Drawing on country experience and case studies, this report illustrates good practices for designing, implementing and evaluating demand-side innovation policies.

Demand-side Innovation Policies

Government at a Glance : How Hungary Compares presents recent comparable data on key indicators of government activities and performance in Hungary, compared with its neighbouring countries (Austria, Czech Republic, Germany, Poland, Slovak Republic and Slovenia) as well as the OECD average. The main goal of this publication is to identify progress and persisting challenges in public sector reform in Hungary and to highlight some areas where public sector efficiency might be further improved in future years. It provides indicators on a wide range of government activities, including public finance management, public employment and pay, administrative burden for businesses, and the delivery of services in two key areas (health care and education).

Government at a glance : how Hungary compares

La science, la technologie, l’innovation et l’entrepreneuriat étant des facteurs de compétitivité, de productivité et de création d’emploi, ils constituent d’importants leviers de croissance durable. Avec plus de 250 indicateurs, le Tableau de bord de l'OCDE de la science, de la technologie et de l'industrie met en lumière les résultats affichés par les pays de l’OCDE et les grandes économies non membres dans un large éventail de domaines. Le Tableau de bord aide les États à concevoir des politiques plus efficaces et rationnelles et à suivre les progrès accomplis dans la réalisation de leurs objectifs. Tous les graphiques et données sous-jacentes sont téléchargeables et, pour certains indicateurs, des données complémentaires sont proposées afin d’élargir la couverture géographique et temporelle.

Science, technologie et industrie : tableau de bord de l'OCDE 2013 - L'innovation au service de la croissance

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

Grenada 2014

Stimulé par le changement technologique, la concurrence mondiale et la libéralisation des marchés, l'investissement direct international joue un rôle clé dans le processus d'intégration économique mondiale. L'OCDE compile et diffuse des statistiques fiables et mises à jour qui sont essentielles à l'élaboration de politiques éclairées. Ces statistiques sont basées sur les rapports officiels des pays de l'OCDE pour les investissements dans le monde entier. L'existence de données comparables au niveau international permet de mesurer le degré d'intégration économique et la compétitivité des marchés. Cette publication est également disponible sous forme de base de données en ligne sur l'OECD iLibrary sous le titre Statistiques de l'OCDE sur l'investissement direct international (http://dx.doi.org/10.1787/idi-data-fr (Lien -> http://dx.doi.org/10.1787/idi-data-fr)).

Statistiques de l'OCDE sur l'investissement direct international 2014

The story of Korean education over the past 50 years is one of remarkable growth and achievement. Korea is one of the top performing countries in the Programme for International Student Assessment (PISA) survey and among those with the highest proportion of young people who have completed upper secondary and tertiary education. Korea is continuously exploring ways to improve its education system and has dramatically increased government investment in education over the last decade. Nevertheless, further reforms are needed to spur and sustain improvements. Rapid globalisation and modernisation are also posing new and demanding challenges to equip young people of today and tomorrow with skills relevant to the 21st century. The report Strong Performers and Successful Reformers in Education: Lessons from PISA for Korea aims at helping Korea to identify and address education policy challenges in an international perspective. To this end, it examines the Korean education system through the prism of PISA, considers recent policy developments and suggests specific policy options to foster improvements. The report also provides an in-depth analysis of the experience of other high-performing countries.

Lessons from PISA for Korea

An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria.

This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.

Autriche - Examens environnementaux de l'OCDE

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