Austria 2015 OECD economic surveys

Coûts de l'inaction sur des défis environnementaux importants

Après une première publication de référence, Comment apprend-on ? : La recherche au service de la pratique, ce second volume vient désormais compléter cet ensemble, autour de 40 études de cas approfondies d'environnements pédagogiques du XXIe siècle qui ont fait le pari de l'innovation. Fort d'un riche corpus de données internationales, cet ouvrage présente un nouveau cadre conceptuel, organisé autour de huit chapitres, pour comprendre ces environnements pédagogiques. Abondamment illustré par une multitude d'exemples locaux, il fait valoir qu'un environnement pédagogique contemporain se doit de : 
- favoriser l'innovation des éléments et des dynamiques de son « noyau pédagogique » - devenir une « organisation formative » grâce à des stratégies solides de conception accompagnées de pratiques correspondantes de leadership pédagogique, d'évaluation et de feedback - s'ouvrir aux partenariats pour développer son capital social et professionnel, et pérenniser son renouveau et son dynamisme - promouvoir l'efficacité du XXIe siècle grâce à la mise en oeuvre des principes pédagogiques ILE (Innovative Learning Environments).
Cet ouvrage donne des indications sur les moyens d'y parvenir, notamment sur le rôle de la technologie, des réseaux et du changement des cultures organisationnelles.

Environnements pédagogiques et pratiques novatrices

Getting it Right is one of the most complete toolkits that the OECD has designed to help a country at the start of a new government administration. In this publication, the focus of the Organisation's multidisciplinary knowledge is on Mexico; the discussion is enriched with international experience, and comparison based on best practices. In addition, the report identifies the Mexican economy's strengths and weaknesses so as to support the design, promotion and implementation of key public policies for better economic performance.

Getting it right - strategic agenda for reforms in mexico

OECD's 2013 survey of the Swiss economy examines recent economic developments, policies and prospects. Its special chapters cover long-term growth and women's role in the economy.

OECD Economic Surveys : Switzerland 2013

Cette série aide les pays à identifier et surmonter les obstacles à de meilleurs niveaux de bien-être et à une croissance plus équitable et durable. Elle s'appuie sur des examens multidimensionnels par pays, qui tiennent compte des interactions entre les politiques et de l'environnement national dans lequel s'inscrivent ces dernières. Ces examens comportent trois phases. La première consiste en une évaluation initiale des obstacles au développement. La deuxième propose une analyse de fond des principaux problèmes et découle sur des recommandations détaillées. La troisième phase est conçue pour passer de la théorie à la pratique et soutenir les efforts du gouvernement dans l'élaboration de stratégies et la mise en oeuvre des politiques recommandées.

Examen multidimensionnel de la Côte-d'Ivoire - Volume 1, Evaluation initiale

The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.

Costa Rica : Good governance, from process to results

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 contains the Phase 1 and Phase 2 Global Forum Peer Reviews for Germany, incorporating the Phase 2 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.

Austria 2015 OECD economic surveys

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