This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

Tax compilance by design

This report contains Phase 1 and Phase 2 reviews of Ireland, 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 : Ireland 2013 - Combined : Phase 1 + Phase 2, incorporating Phase 2 ratings

Pétrole et transports : la fin des carburants à prix abordable ?

Productivity is a key source of economic growth and competitiveness and, as such, we need internationally comparable measures for assessing economic performance. The OECD Compendium of Productivity Indicators 2013 presents a comprehensive overview of recent and longer term trends in productivity levels and growth in OECD countries. It also highlights some of the key measurement issues faced when compiling cross-country comparable productivity indicators.

OECD Compendium of Productivity Indicators 2013

This review analyses open government principles and practices in Lithuania with the aim to support the government of Lithuania in its current and future public governance reforms. In this context, the OECD examines the role of the centre of government as a catalyst for open government reforms, analyses citizens' participation as a key open government practice and explores the opportunities and challenges of digital government as enabler for open government. It examines open government at the level of central government, complemented by a health sector case study. The book presents practical recommendations to assist the government in delivering on its commitment to enhance openness and inclusiveness of policy making and service delivery, and to strengthen government-citizen relations.

Lithuania : fostering open and inclusive policy making

Regards sur l’éducation 2014 : Panorama offre une version résumée du recueil phare de statistiques sur l’éducation de l’OCDE, Regards sur l’éducation. Cet ouvrage présente des données facilement accessibles sur tous les thèmes clés intéressant l’éducation de nos jours, notamment : Les niveaux d’enseignement et les effectifs scolarisés : quel niveau d’études les adultes ont-ils atteint, et quel est l’impact de l’éducation pré primaire sur la suite de leurs études ? Enseignement supérieur et vie active : combien de jeunes sont diplômés de l’enseignement supérieur, et avec quel succès passent-ils de la formation à la vie active ? Les avantages économiques et sociaux de l’éducation : comment l’éducation influe-t-elle sur les perspectives d’emploi de la population, et quel est son impact sur les revenus ? Le financement de l’éducation : quelle part de leur budget les Etats consacrent-ils à l’éducation, et quel est le rôle des sources de financement privées ? L’environnement scolaire : combien d’heures les enseignants travaillent-ils, et dans quelle fourchette les effectifs des classes varient-ils ? Des compétences pour la vie : une section spéciale sur les compétences. Pourquoi les compétences sont-elles si importantes ? Comment sont-elles influencées par le niveau d’enseignement et le milieu socio-économique, et quel est le rôle des activités de formation pour les adultes ? Quel est l’impact des niveaux de compétence sur l’emploi, le revenu et les retombées sociales ? Chaque indicateur est présenté sur une double page. Sur la page de gauche, le lecteur trouvera des explications sur la signification de l’indicateur, une analyse des principales conclusions, un examen des grandes tendances, et des indications générales permettant de trouver de plus amples informations dans les bases de données et autres publications de l’OCDE consacrées à l’éducation. Sur la page de droite figurent des graphiques et tableaux clairement présentés, assortis d’hyperliens dynamiques (StatLinks) qui renvoient le lecteur aux tableaux de données Excel correspondants.

Regards sur l'éducation 2014 - Panorama

This report reviews the quality of health care in Portugal, seeks to highlight best practices, and provides a series of targeted assessments and recommendations for further improvements to quality of care. The Portuguese National Health Service has responded well to financial pressure, successfully balancing the twin priorities of financial consolidation and continuous quality improvement. Even in the post-crisis years when GDP fell and health spending declined, improvements in quality of care continued. The need to reduce health spending has been met through a combination of structural reforms, and a well-designed suite of quality initiatives. Reforms around the purchasing and use of pharmaceuticals and medical devices have helped drive down costs, and Portugal has been innovative in how public funds are used to pay providers, increasingly basing payments on quality and efficiency. Important priorities for further work in the Portuguese health system do remain. Portugal will need to improve clinical processes and pathways, particularly in the acute sector. There is still room to improve efficiency, for instance increasing the share of generic drug consumption, and using the Portuguese health workforce more effectively, especially through expanded roles for nurses. Further structural reform is needed with an emphasis on shifting care out of hospitals into less-expensive community settings, and Portugal will also need to reflect on the strategic direction of the primary care system which, following an impressive reform, now risks developing into a two-tiered system with increasingly divergent levels of care quality.

Portugal 2015 : OECD reviews of health care quality

Cette publication contient des statistiques sur les pêcheries dans les pays de l'OCDE (à l'exception de l'Autriche, d'Israël et de la Slovénie) et dans quelques économies non-membres (Argentine, Colombie, Lettonie, Taipei chinois, Thaïlande) de 2006 à 2013. Les données fournies concernent la capacité de la flotte de pêche, l'emploi dans les pêcheries, les débarquements de poisson, la production aquacole, la pêche récréative, les transferts financiers publics, et les importations et exportations de poisson.

Examen de l'OCDE des pêcheries : Statistiques nationales 2014

Many jurisdictions around the world are trying to retain or increase the share of cycling in urban traffic in order to benefit from the many health and transport efficiency benefits. Safety is a key concern and should be accounted for in these policies. This report of the International Transport Forum's Cycling Safety Working Group monitors international trends in cycling, safety and policy, and explores options that may help decision makers design safe environments for cycling. Key messages relate to strategic goal-setting for cycling policy and managing crash risks while increasing health benefits. The report also discusses how to better capture crash and bicycle usage statistics. The safety impacts of a wide range of pro-cycling measures are examined in detail.

Tax compilance by design

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