This book contains  the 2014 Phase 2 Global Forum Peer Review report for Malaysia.

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

Malaysia, peer review report phase 1 legal and regulatory framework ; global forum on transparency and exchange of information for tax purposes

This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : The Federated States of Micronesia 2014

This report examines cross-border collaboration on innovation, building on case studies of cross-border areas that include the following countries : Finland, Sweden, Norway, Estonia, Denmark, Germany, Netherlands, Belgium, United Kingdom and Ireland.

Regions and Innovation - Collaborating across Borders

Education at a Glance 2014: Highlights summarises the OECD’s flagship compendium of education statistics, Education at a Glance. It provides easily accessible data on key topics in education today, including: Education levels and student numbers: How far have adults studied, and how does early childhood education affect student performance later on? Higher education and work: How many young people graduate from tertiary education, and how easily do they enter the world of work? Economic and social benefits of education: How does education affect people’s job prospects, and what is its impact on incomes? Paying for education: What share of public spending goes on education, and what is the role of private spending? The school environment: How many hours do teachers work, and how does class size vary?

Education at a glance 2014 - Highlights

Les tendances de la rentabilité des banques et les facteurs agissant sur elle sont des indicateurs importants de l'état de santé des systèmes bancaires nationaux. Cette publication fournit des informations sur les comptes des banques des pays membres de l'OCDE. La couverture des banques n'est pas la même dans chaque pays ; cependant l'objectif est d'inclure toutes les institutions qui ont des activités bancaires, notamment celles qui prennent des dépôts de personnes privées et qui financent un large éventail de projets. Sont également incluses des informations sur le nombre de banques, leurs filiales et leur personnel, ainsi que des informations structurelles relatives à l'ensemble du secteur financier.  En outre, des ratios, calculés à partir de différents postes des comptes des banques en pourcentage d'agrégats spécifiques, sont proposés pour faciliter l'analyse des tendances de la rentabilité des banques des pays de l'OCDE.

Cette publication est également disponible sous forme de base de données en ligne qui permet aux utilisateurs d'extraire des données et de construire des tableaux et graphiques. Elle est disponible via http://dx.doi.org/10.1787/bank-data-fr (Lien -> http://dx.doi.org/10.1787/bank-data-fr)) et sur CD-ROM.

Statistiques bancaires de l'OCDE - Comptes des banques 2012

This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with 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.

South Africa 2013 - Global forum on transparency and exchange of information

The Canadian food and agriculture sector is for the most part competitive and export-oriented : although challenges and opportunities vary significantly between regions, primary agriculture benefits from an abundance of natural resources and faces limited environmental constraints. Negative environmental impacts of agriculture relate mainly to local water pollution by agricultural nutrients. Productivity growth, resulting from innovation and structural change, has driven production and income growth without significantly increasing pressure on resource use. Nonetheless, the capacity to innovate is crucial to take advantage of the growing and changing demand for food and agricultural products at the global level.

Canada, innovation, agricultural productivity and sustainability

Job displacement (involuntary job loss due to firm closure or downsizing) affects many workers over their lifetime. Displaced workers may face long periods of unemployment and, even when they find new jobs, tend to be paid less than in their prior jobs. Helping them get back into good jobs quickly should be a key goal of labour market policy. This report looks at how this challenge is being tackled in Canada. While the Canadian government uses several measures to prevent unnecessary layoffs, the focus is placed on assisting workers after they have lost their job via the Employment Insurance system and the core labour market programmes operated by the Provinces. Re-employment assistance tailored to meet the specific needs of displaced workers also plays a useful role, but needs to be reinforced so as to start the adjustment process earlier for workers receiving advance notice or a large severance payment and to reach  workers affected by small-scale displacements. Targeted programmes for older displaced workers with long-tenure who are hardest hit have yet to reach a large share of this group.

Back to work ; Canada ; improving the re-employment prospects of displaces workers

L'école d'aujourd'hui aura un impact sur la vie de chacun et sur le bien-être de communautés entières pendant des décennies. Toutefois, la plupart des décisions prises en matière d'éducation ne portent que sur des problèmes à court terme ou visent les meilleurs moyens de conserver les pratiques existantes ; elles ont rarement une plus longue portée. Comment trouver le juste milieu ? La méthode qui s'appuie sur des scénarios pourrait être une solution.

Ce dernier volume de la série L'école de demain voit encore plus loin que les analyses déjà réalisées par l'OCDE sur l'avenir de l'enseignement. Il examine comment développer des scénarios et les utiliser pour répondre aux défis auxquels responsables politiques et praticiens sont confrontés. Il donne à la fois une vue d'ensemble fondée sur l'expertise et des leçons très pratiques, rassemblant notamment les contributions de Jay Ogilvy, grand pionnier de la réflexion prospective au sein des entreprises, et de Michael Fullan, spécialiste en matière d'évolution de l'école. Cet ouvrage offre aux professionnels de l'éducation un panorama des approches fondées sur des scénarios, adoptées par d'autres secteurs. II leur permettra de se référer à des exemples concrets d'initiatives prises en Angleterre, en Nouvelle-Zélande, en Ontario (Canada) et aux Pays-Bas. Initiatives qui, avec la participation active de l'OCDE, ont amené pour la première fois les principales parties prenantes à insuffler une réflexion sur le long terme dans le domaine de l'éducation.

Ce volume intéressera toutes les personnes concernées par le devenir à long terme de l'enseignement, et plus particulièrement les responsables politiques, les directeurs d'écoles et les enseignants.

Malaysia, peer review report phase 1 legal and regulatory framework ; global forum on transparency and exchange of information for tax purposes

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