Pallier la pénurie d'entrepreneurs 2014 - Politiques d'entrepreneuriat inclusif en Europe

Perspectives économiques de l'Amérique latine

During the past decade, the Mexican government has put into place a strong policy framework for the promotion of small and medium-sized enterprises (SMEs) and entrepreneurship.   It has created a sequence of policy support running from the development of new entrepreneurs, micro-enterprises, SMEs and gazelles  to the stimulation of linkages between SMEs and so-called 'tractor' firms.  New co-ordination arrangements have also been created across government ministries and among national and state governments to increase the coherence and integration of their  programmes.  This publication takes stock of this progress and assesses the opportunities for further strengthening of the Mexican economy through SMEs and entrepreneurship.  It shows that the framework conditions are generally good in Mexico, and have improved in recent years thanks to reforms such as regulatory simplification, the expansion of the national loan guarantee programme, and the inclusion of the micro-enterprise sector as a target of the public support system.  At the same time, more can be done to shift entrepreneurs into the formal business sector and to develop more medium-sized companies able to innovate and trade internationally. There is also scope to improve the process of delivering the highest quality and most relevant policy support to beneficiary enterprises by simplifying the rules and operations of the SME Fund, developing the professional capacities of the staff and consultants who provide business development services and using available company-level data for the purposes of policy evaluation.

Mexico: key issues and policies

En 2002, les exportations de textiles et de vêtements se sont élevées à 350 milliards USD et ont représenté 5.6 pour cent des exportations totales de marchandises. Ces secteurs procurent des emplois à des dizaines de millions de personnes, principalement dans les pays en développement, mais la situation est appelée à changer radicalement lorsque les nouvelles règles commerciales vont entrer en application à la fin de 2004. L'élimination des restrictions quantitatives à l'importation prévue dans l'Accord sur les textiles et les vêtements adopté sous l'égide de l'Organisation mondiale du commerce (OMC) va mettre fin à un régime commercial complexe élaboré au cours de plusieurs dizaines d'années et aura de profondes répercussions pour tous ceux qui prennent part de près ou de loin à la chaîne de l'offre. Les pays ne pourront plus protéger leurs propres secteurs en imposant des restrictions quantitatives sur les importations de textiles et de vêtements. Quelles en seront les conséquences pour les producteurs de coton du Burkina-Faso ou de la Turquie, les commerces de prêt-à-porter de la France ou des États-Unis et les fabriques de chemises du Bangladesh, de la République dominicaine ou de la Chine ? Qui va y perdre ? Qui va y gagner ? Où va-t-on voir des emplois disparaître et de nouveaux marchés émerger ? Et comment les pouvoirs publics vont-ils pouvoir aider leurs propres secteurs des textiles et des vêtements à s'adapter à ce nouveau régime commercial ? Telles sont quelques-unes des questions auxquelles cette publication tente de répondre. Elle passe en revue les évolutions les plus récentes survenues dans l'ensemble de la chaîne de l'offre, des fibres naturelles au commerce de détail. Elle décrit les problèmes qui se posent du point de vue de l'action des pouvoirs publics et de la réglementation dans les domaines des échanges, de l'ajustement de la main-d'œuvre, des technologies et de l'innovation. Enfin, cette publication préconise un cadre d'action qui aide à s'adapter efficacement à ces changements ainsi qu'à exploiter les débouchés commerciaux créés grâce à cette amélioration de l'accès au marché.

Textile et vetement : faire face aux mutations

In recognition of fundamental changes in the way governments approach energy related environmental issues, the IEA has prepared this publication on CO2 emissions from fuel combustion. This annual publication was first published in 1997 and has become an essential tool for analysts and policy makers in many international for a such as the Conference of the Parties, which will be meeting in Paris, France from 30 November to 11 December 2015. The data in this book are designed to assist in understanding the evolution of the emissions of CO2 from 1971 to 2013 for more than 140 countries and regions by sector and by fuel. Emissions were calculated using IEA energy databases and the default methods and emission factors from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.

CO2 emissions from fuel combustion 2015

This publication provides internationally comparable data on tax levels and tax structures for Indonesia and Malaysia. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. By extending this OECD methodology to Asian countries, Revenue Statistics in Asian Countries enables meaningful cross-country comparisons about tax levels and structures not only between Asian economies, but also between them and their industrialised peers. Future editions will cover additional Asian countries.

Revenue Statistics in Asian Countries 2014/Trends in Indonesia and Malaysia

This report contains revised Phase 1 and Phase 2 review for Spain, now updated with 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Spain 2013 - Combined : Phase 1 + Phase 2, incorporating Phase 2 ratings

The OECD's Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.

OECD development co-operation peer reviews : Belgium 2015

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews of Canada, now incorporating 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Canada 2013 - Combined : Phase 1 + Phase 2, incorporating Phase 2 ratings

Pallier la pénurie d'entrepreneurs 2014 - Politiques d'entrepreneuriat inclusif en Europe

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