Panorama de l'environnement 2013 : les indicateurs de l'OCDE

Improving dispute resolution mechanisms is an integral component of the work on BEPS. The measures developed under Action 14 of the BEPS Project and contained in this report aim to minimize the risks of uncertainty and unintended double taxation. They do so by ensuring the consistent and proper implementation of tax treaties, including the effective and timely resolution of disputes regarding their interpretation or application through the mutual agreement procedure. Countries have agreed to important changes in their approach to dispute resolution, such as a minimum standard with respect to the resolution of treaty-related disputes. They have committed to its rapid implementation and agreed to ensure its effective implementation through the establishment of a robust peer-based monitoring mechanism. A large group of countries has also committed to provide for mandatory binding arbitration in their bilateral tax treaties as a mechanism to guarantee that treaty-related disputes will be resolved within a specified timeframe.

Making dispute resolution mechanisms more effective, action 14-2015 -final report

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.

Repenser l'enseignement : Des scénarios pour agir

La Stratégie de l'OCDE pour une croissance verte vise à formuler des recommandations concrètes et à fournir des instruments de mesure, notamment des indicateurs, qui aideront les pays à engendrer la croissance économique et le développement, tout en veillant à ce que les actifs naturels continuent de fournir les ressources et les services environnementaux sur lesquels repose notre bien-être. La Stratégie propose un cadre d'action adaptable selon les spécificités nationales et le stade de développement des pays. 

Ce rapport étudie divers aspects de la croissance verte dans les secteurs de l'agriculture et de la pêche.

Alimentation et agriculture

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 Estonia.

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 : Estonia 2013

This report contains a "Phase 2: Implementation of the Standard in Practice" review for Qatar, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

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.

Quatar 2013 - Global forum on transparency and exchange of information

Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is "business as usual". For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.

Emerging policy issues in synthetic biology

Teachers for the 21st Century

Tant les passagers que les chargeurs pour les transports de marchandises souhaitent disposer de services de transports fiables. Peu de recherches ont cependantétéentreprises pour incorporer la fiabilitédans l'évaluation des projets de transports et ceci en dépit de l'importance croissante accordéeàla synchronisation temporelle des activitéséconomiques.

Ce rapport fournit aux décideurs politiques un cadre d'analyse pour appréhender la question de la fiabilité, pour l'incorporer dans l'évaluation des projets et pourélaborer des politiquesàpartir de cette notion. Il proposeégalement tout unéventail d'indicateurs de performances en matière de fiabilité. Desétudes de cas au sein des pays de l'OCDE et du FIT fournissent des exemples de plusieurs instruments politiques fondamentaux qui peuventêtre utilisés pour aboutiràdes réseaux de transports plus fiables, et ce d'une manièreéconomiquement efficiente.

Ce rapport accomplit des progrès significatifs pour identifier les méthodologies adéquates pour incorporer la fiabilitédans l'évaluation des politiques et projets et souligne les erreurs qui doiventêtreévitées dans ce domaine.

Panorama de l'environnement 2013 : les indicateurs de l'OCDE

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