This OECD Economic Survey of Latvia examines recent economic developments, policies and prospects. Special chapters cover improving public sector efficiency and raising productivity.

Latvia 2015-OECD economic surveys

Peru has experienced significant improvements in growth, well-being and poverty reduction since the introduction of macroeconomic reforms, economic openness and more effective social programmes in the 1990s. However, the country still faces structural challenges to escape the middle-income trap and consolidate its emerging middle class. This report reviews the main bottlenecks to boost inclusive development and well-being in Peru. These include education and skills, the labour market, innovation, transport infrastructure and logistics, governance and trust in institutions. These dimensions have considerable implications for levels of productivity, inequalities and labour informality in Peru.

Multi-dimensional review of peru-initial assessment - Volume 1

Health systems in the United Kingdom have, for many years, made the quality of care a highly visible priority, internationally pioneering many tools and policies to assure and improve the quality of care. A key challenge, however, is to understand why, despite being a global leader in quality monitoring and improvement, the United Kingdom does not consistently demonstrate strong performance on international benchmarks of quality. This report reviews the quality of health care in the England, Scotland, Wales and Northern Ireland, seeking to highlight best practices, and provides a series of targeted assessments and recommendations for further quality gains in health care. To secure continued quality gains, the four health systems will need to balance top-down approaches to quality management and bottom-up approaches to quality improvement; publish more quality and outcomes data disaggregated by country; and, establish a forum where the key officials and clinical leaders from the four health systems responsiblefor quality of care can meet on a regular basis to learn from each other's innovations.

Oecd reviews of health care quality : United Kingdom 2016 ; raising standards

Italie

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

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.

Global forum on transparency and exchange of information for tax purposes peer reviews : Andorra 2014 - Phase 2 : implementation of the standard in practice

The potential of diasporas as a source of economic and social development in origin countries and whether diasporas could help foster development depend on their characteristics, such as size, composition, skill levels and degree of concentration, but also on the degree of integration into the destination countries and the economic, political and social environment in origin countries. Governments of origin and destination countries can indeed facilitate the involvement of diasporas, by supporting networks, by facilitating communication channels with the country of origin, by creating an enabling environment, or - more directly - by easing skill mobility and use. In this regard, the capacity to characterise the profile of diasporas is instrumental.

This joint OECD/AFD publication includes 140 country notes summarising diaspora sizes, including the number of children of migrants born in the destination countries; the characteristics of emigrant populations (gender, age, education, labour market outcomes); the numbers and main destinations of international students; recent migrant flows to OECD countries; and information on the desire to emigrate of different population groups. The country note information is grouped into six regions: Asia and Oceania; Latin America and the Caribbean; OECD countries; Non-OECD Europe and Central Asia; Middle East and North Africa; and Sub-Saharan Africa. The situation in each region is introduced by a separate chapter, which looks at historical migration trends, the main characteristics of diasporas originating from the region, and likely future developments and challenges.

Connecting with emigrants - a global profile of diasporas

The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The recommended approach ensures that an entity's net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). This approach includes three parts : a fixed ratio rule based on a benchmark net interest/EBITDA ratio ; a group ratio rule which allows an entity to deduct more interest expense in certain circumstances based on the position of its worldwide group ; and targeted rules to address specific risks. A country may choose not to introduce the group ratio rule, but in this case it should apply the fixed ratio rule to multinational and domestic groups without improper discrimination.

Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report

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. Ce rapport est le troisième examen environnemental de la Suède. Il évalue les progrès accomplis par la Suède en termes de développement durable et de croissance verte, avec un accent particulier sur le rôle phare de la Suède dans la réduction des émissions de gaz à effet de serre et sa gestion de l'eau et des services écosystémiques marins.

Suède 2014 : examens environnementaux de l'OCDE - Territoire, environnement

OECD's 2013 Economic Survey of Ireland examines recent economic developemnts, policies and prospects. This issue's special chapters cover youth employment and innovation.

Latvia 2015-OECD economic surveys

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