L'emploi public : un état des lieux

La gouvernance de l'eau dans les pays de l'OCDE - Une approche pluri-niveaux

Renewables Information provides a comprehensive review of historical and current market trends in OECD countries, including 2013 preliminary data. An Introduction, notes, definitions and auxiliary information are provided in Part I. Part II of the publication provides an overview of the development of renewables and waste in the world over the 1990 to 2012 period. A greater focus is given to the OECD countries with a review of electricity generation and capacity from renewable and waste energy sources. Part III of the publication provides a corresponding statistical overview of developments in the world and OECD renewable and waste market. Part IV provides, in tabular form, a more detailed and comprehensive picture of developments for renewable and waste energy sources for the 34 OECD member countries, including 2013 preliminary data. It encompasses energy indicators, generating capacity, electricity and heat production from renewable and waste sources, as well as production and consumption of renewables and waste.

Renewables information 2014

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 fora such as the Conference of the Parties. The twentieth session of the Conference of the Parties to the Climate Change Convention (COP 20), in conjunction with the tenth meeting of the Parties to the Kyoto Protocol (CMP 10), will be meeting in Lima, Peru from 1 to 12 December 2014. The data in this book are designed to assist in understanding the evolution of the emissions of CO2 from 1971 to 2012 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 Revised 1996 IPCC Guidelines for National Greenhouse Gas Inventories.

OECD science, technology and industry outlook 2014

La culture joue un rôle capital dans le développement local. En effet, si la culture est une source d'emplois, d'exportations et de revenus à l'échelon national, elle l'est aussi au niveau local. Dans les villes, les métropoles et les régions, la culture est une composante essentielle du cadre de vie, une source de revenus liés au tourisme, ainsi qu'un levier de créativité pour la production de biens et services nouveaux. La contribution de la culture à l'emploi peut varier de 3 à 7 pour cent voire plus. Ainsi, il n'est pas étonnant que les gouvernements locaux souhaitent encourager le tourisme culturel, les districts culturels, ou les quartiers culturels. Ce rapport met en évidence l'impact de la culture sur les économies locales ainsi que les enjeux méthodologiques liés à son identification. Il montre en particulier que la contribution actuelle de la culture au développement économique ne se limite pas à la seule attraction de touristes : elle est de manière croissante à la base de toute une série d'activités créatrices, qui gagnent à se développer en se regroupant sur les territoires. Il montre aussi que la culture continue d'être un puissant levier d'intégration sociale pour des individus ou des communautés en difficulté, contribuant à ce titre à rendre le développement durable. En tirant des leçons d'expériences récentes, cet ouvrage indique comment les politiques publiques peuvent utiliser la culture comme un levier de développement, que ce soit par le biais de partenariats, d'aménagements fiscaux, ou d'autres instruments innovants. Ce livre précise également quelles en sont les implications pour les gouvernements centraux dans les domaines de la formation et des droits de propriété intellectuelle. Pays couverts : Australie, Canada, Espagne, Etats-Unis, France, Grèce, Irlande, Italie, Japon, Maroc, Nouvelle-Zélande, Portugal, Royaume-Uni.

La culture et le développement local

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

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: Anguilla 2014

This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. 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.

L'emploi public : un état des lieux

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