OECD's 2014 Economic Survey of India examines recent economic developments, policies and prospects.Special chapters cover health, the manufacturing sector and economic participation of women.

OECD economic surveys : India 2014

Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.

Adressing base erosion and profit shifting (anglais)

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

Israel 2014

L'édition 2014 des Perspectives de l'emploi de l'OCDE propose un examen approfondi de l'évolution récente du marché du travail et de ses perspectives à court terme dans les pays de l'OCDE. Elle met en lumière les conséquences de la crise sur les revenus, en montrant que les bas salaires n'ont pas été épargnés par un ralentissement sensible de la progression des salaires réels. Si cette progression ralentie peut aider à restaurer la compétitivité et à stimuler l'emploi, ce qui est essentiel pour faire baisser le chômage, la qualité des emplois ainsi créés compte également. La complexité de la notion de qualité des emplois peut être appréhendée à travers trois dimensions : le salaire, la sécurité de l'emploi et la qualité des conditions de travail. Ces trois dimensions sont très variables d'un pays à l'autre, mais il n'est pas nécessaire de sacrifier la qualité au profit de la quantité des emplois : certains pays réussissent bien sur les deux tableaux. L'emploi non régulier peut avoir des effets néfastes sur la qualité, notamment au regard de la sécurité de l'emploi et de la difficulté de passer à un emploi permanent. Il est nécessaire, dans certains pays, de réformer la législation sur la protection de l'emploi afin de réduire les niveaux élevés d'emploi non régulier. Les compétences jouent un rôle déterminant dans la probabilité d'obtenir un emploi de qualité élevée, comme le montre la nouvelle enquête internationale de l'OCDE sur les compétences des adultes. Ce rôle dépend non seulement des compétences déjà acquises par les employés, mais également de la manière dont elles sont mises en oeuvre sur le lieu de travail, qui à leur tour est le reflet des institutions et politiques du marché du travail des pays.

Perspectives de l'emploi de l'OCDE (édition 2014)

Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households' domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.

Effective Carbon Prices

Tendances migrations internationales - Rapport annuel 2003

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 100 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. 

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 visit www.eoi-tax.org (Lien -> http://www.eoi-tax.org/).

OECD economic surveys : India 2014

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