La gouvernance des services de l'eau en Jordanie

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 Jamaica.

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.

Jamaica 2013-global forum on transparency and exchange of information for - tax purposes -peer revie

Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country ; the division of power between government levels ; the prevalence of fiscal rules across government levels ; intergovernmental budget frameworks ; the role of independent bodies such as fiscal councils in shaping fiscal relations ; the inter-ministerial organisation of fiscal decision making ; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners' fields : economists, political scientists, budget management specialists and others.

Institutions of intergovernemantal fiscal relations

OECD Tourism Trends and Policies 2016

Les examens environnementaux de l'OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l'apprentissage entre pairs, d'aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l'opinion publique et d'améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s'appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d'examens environnementaux, l'OCDE passe en revue l'ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Suède (2014), l'Islande (2014) et la Pologne (2015). Ce rapport est le troisième examen environnemental de l'Espagne. Il évalue les progrès accomplis par l'Espagne en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et la performance environnementale du secteur privé.

Espagne-examens environnementaux de l'OCDE

The OECD Employment Outlook 2014 marks the 20th Anniversary of the OECD Jobs Strategy and includes chapters on recent labour market developments with a special section on earnings/wages, job quality, youth employment, unemployment and unemployment rates, and forms of employment and employment protection. As in previous editions, the 2014 OECD Employment Outlook monitors recent labour market developments in OECD countries and Key Partner economies and identifies appropriate policy action to foster more and better jobs.

Oecd employment outlook 2014

The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment. This publication is the ninth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version, which will appear soon. Changes appearing in this edition address such issues as Exchange of Information (Article 26), the meaning of beneficial owner (Articles 10, 11 and 12), the treatment of sportsment and entertainers (Article 17), treatment of termination payments and other technical issues.

Model tax convention on income and on capital : condensed version 2014

This report contains the Phase 2: Global Forum Peer Review of Bahrain, as well as a revised version of the Phase 1 review already released for this country.

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Bahrain 2013 - Phase 2 : Implementation of the Standard in Practice

Lorsque des immigrants arrivent dans un pays, ils sont confrontésàun marchédu travail peu connu qui a ses propres exigences. Avoir une bonne maîtrise de la langue du pays hôte et une bonne connaissance des procédures de recherche d'emploi et du fonctionnement du marchédu travail sont autant d'atouts qu'ils n'ont pas forcément. Les nouveaux immigrants ne sont pas les seulsàrencontrer ces difficultés, il en va de même pour leurs enfants même s'ils sont nés et ontétéscolarisés dans le pays d'accueil. Cet ouvrage examine l'intégration sur le marchédu travail des immigrés et de leurs enfants dans quatre pays de l'OCDE (Belgique, France, Pays-Bas et Portugal), et formule des recommandations propresàchacun de ces pays. Les pouvoirs publics se doivent de promouvoir l'enseignement des langues et la formation professionnelle, et d'encourager la diversitéau travail. Pour leur part, les immigrés doivent accepter les exigences des employeurs des pays d'accueil. La viabilitédes futures politiques migratoires et le recours accruàl'immigration dépendent en grande partie de l'aptitude des pays de l'OCDE et des immigrésàréaliser ces objectifs.

La gouvernance des services de l'eau en Jordanie

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