Petite enfance, grands défis - Tome 3, Boîte à outils pour une éducation et des structures d'accueil de qualité

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/).

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Sint Maarten 2012

Cette publication annuelle qui met en évidence l'évolution des politiques structurelles dans les pays membres de l'OCDE. Elle identifie des priorités de réformes structurelles visant à renforcer les revenus réels pour chacun de ses pays membres, ainsi que pour des économies émergentes clés (Afrique du Sud, Brésil, Chine, Inde, Indonésie et Russie). En outre, un bilan de la mise en oeuvre des réformes dans tous les pays couverts est régulièrement établi dans le cadre des analyses. Cette publication offre aussi un ensemble d'indicateurs comparables au niveau international, permettant aux pays d'évaluer leurs performances économiques et leurs politiques structurelles dans un large éventail de domaines

Réformes économiques 2015-objectif croissance

La grave récession qui frappe tous les pays développés n'a pas épargné la France mais elle devrait être moins forte qu'ailleurs grâce aux puissants stabilisateurs automatiques. Il n'en demeure pas moins que la crise laisse les finances publiques dans un état alarmant. Cette édition 2009 de l'étude périodique l'OCDE consacrée à la France comprend des chapitres qui analysent les manières d'affronter la récession, les réformes du marché de l'emploi, le rétablissement de la compétitivité française et le renforcement de la concurrence.

Etudes économiques de l'OCDE

This report reviews the experience of Panama in designing, implementing and evaluating innovation policy. It provides a comparative analysis of Panama's innovation performance and reviews the design and implementation of the national innovation policy focusing on the National Plan (2010-2014). The review of the institutional setting, the policy mix and budget for innovation policy includes a comparison with the experience of two peer countries, the Dominican Republic and Uruguay.

Innovation policy in Panama ; design, implementation and evaluation

Ce rapport rend compte de la première analyse comparative jamais faite du rôle et de la performance de l'assurance-maladie privée dans les pays de l'OCDE. Cette analyse, axée sur les marchés de l'assurance-maladie privée, recense également les problèmes qui découlent de l'interdépendance de ces marchés avec les régimes publics. L'impact de l'assurance-maladie privée est évalué au regard des objectifs de politique de santé, une attention particulière étant accordée aux enjeux et aux avantages liés à la diversité des systèmes d'assurance. L'analyse détermine les atouts de l'assurance-maladie privée ainsi que les domaines où elle peut mettre en question les performances du système de santé. Le rapport montre comment les gouvernements peuvent faire en sorte que les marchés de l'assurance-maladie privée contribuent de façon positive à la performance des systèmes de santé. Sont également présentés des exemples de pratiques utiles dans le développement de marchés de l'assurance-maladie plus efficients et plus équitables.

Le projet de l'OCDE sur la santé - L'assurance-maladie privée dans les pays de l'OCDE

This report gives an update on fiscal consolidation strategies across OECD member countries since last year. Chapter 1 describes the scope and composition of country plans, compares them with calculated fiscal need, and provides information on the timing and details. Chapter 2 contains notes on each of the countries which present the current fiscal position and announced fiscal paths, the consolidation plans, and detailed expenditure and revenue measures. Chapter 3 discusses the financial situation and consolidation needs of sub-national governments, and the policies that are being carried out at both levels of government to reach the consolidation objectives.

Restoring Public Finances, 2012 Update

The ability of citizens to demand accountability and more open government is fundamental to good governance. There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice. Based on four country studies Mali, Mozambique, Peru and Uganda, a survey of donor innovations and cutting-edge analysis in this field, and the findings of a series of special high-level international dialogues on how to best support accountability support to parliaments, political parties, elections and the media. The publication takes the view that a wholesale shift in behaviour is required by parts of the development assistance community - moving outside conventional comfort zones and changing reflexes towards new approaches to risk taking, analysis and programming around systems of accountability and ‘do no harm’ efforts in political engagement.

Accountability and democratic governance : orientations and principales for

Agriculture and the agro-processing sector in Brazil have shown impressive growth over the past two decades. This has largely been driven by productivity improvements and structural adjustment resulting from broad economic reforms, as well as new technologies developed by agricultural science. Government policy and industry initiatives are increasingly focused on the sustainability of agricultural development.

Petite enfance, grands défis - Tome 3, Boîte à outils pour une éducation et des structures d'accueil de qualité

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