Perspectives économiques de l'OCDE

This report contains the 2014 "Phase 2 : Implementation of the Standards in Practice" Global Forum review of Indonesia. 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 : Indonesia 2014 - Phase 2 : implementation of the standard in practice

The OECD Environmental Performance Review Programme provides independent assessments of countries’ progress in achieving their domestic and international environmental policy commitments, together with policy relevant recommendations. This report is the third OECD review of Spain’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on biodiversity and the environmental performance of the private sector. Reviews are conducted to promote peer learning, enhance governments’ accountability to each other and to the public, and improve countries’ environmental performance, individually and collectively. They are supported by a broad range of economic and environmental data. Each cycle of the Environmental Performance Reviews covers all OECD member countries and selected partner countries. The most recent reviews include: Iceland (2014), Sweden (2014), Colombia (2014).

OECD environmental performance reviews : Spain 2015

L'eau est le principal vecteur par lequel les effets du changement climatique se feront sentir, et la clé de la réussite des stratégies d'adaptation. Ce rapport propose des orientations aux responsables de l'action gouvernementale pour les aider à élaborer des mesures davantage en phase avec les priorités, répondant mieux aux besoins du moment, plus efficientes et plus équitables. Il décrit une approche de l'adaptation au changement climatique fondée sur les risques et promouvant la sécurité de l'eau. Il détaille également les principales tendances et présente les pratiques optimales mises en lumière par l'enquête sur les politiques relatives à l'eau et à l'adaptation au changement climatique, que l'OCDE a menée auprès de ses 34 pays membres et de la Commission européenne. Cette enquête est la première de ce type à analyser de façon systématique les enjeux du changement climatique pour les ressources en eau douce et les nouvelles réponses qu'y apportent les pouvoirs publics dans les pays de l'OCDE. Pour finir, le rapport évalue comment améliorer les incitations à gérer les risques liés à l'eau et comment rendre plus flexibles les politiques de l'eau et les stratégies de financement.

L'eau et l'adaptation au changement climatique - Des politiques pour naviguer en eaux inconnues

Fisheries (capture fisheries and aquaculture) supply the world each year with millions of tonnes of fish (including, notably, fish, molluscs and crustaceans). Fisheries as well as ancillary activities also provide livelihoods and income. The fishery sector contributes to development and growth in many countries, playing an important role for food security, poverty reduction, employment and trade.

This publication contains statistics on fisheries from 2005 to 2012. Data provided concern fishing fleet capacity, employment in fisheries, fish landings, aquaculture production, recreational fisheries, government financial transfers, and imports and exports of fish.

OECD countries covered

Australia, Belgium, Canada, Chile, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Norway, Poland, Portugal, Slovak Republic, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States

Non-member economies covered

Argentina, Chinese Taipei, Thailand

ALSO AVAILABLE ON CD-ROM AND ON LINE

The electronic data product provides longer time series: data from 1980 onwards are included. Data on the CD-rom are in CSV format. The complete database is also available on line at http://dx.doi.org/10.1787/agr-fish-data-en (Lien -> http://dx.doi.org/10.1787/agr-fish-data-en).

OECD Review of Fisheries - Country Statistics 2013

Many of the recent concerns about food security relate to perceived threats to current levels of food security, such as those due to price shocks or natural disasters. These threats concern the risk of food insecurity. This publication develops a risk-management tool to examine the robustness of policy responses to managing risks and uncertainty across a variety of different threats to food security, and applies the framework to an Indonesia case study. Five risk scenarios were selected as major threats to food security in Indonesia, following a consultation process among stakeholders and policy makers, and assessed in terms of existing and alternative agricultural and social policies. The risk assessment shows that domestic economic and natural disaster scenarios are more important than global price hikes and that a policy strategy that concentrates on addressing a single source of risk, such as a price spike in international markets, may increase vulnerability to other sources of risk such as domestic crop failure. The analysis yields a number of specific policy recommendations, including targeting of social assistance programme using food vouchers or cash transfers.

Managing food insecurity - Risk-analytical framework and application to Indonesia

Alternative futures for global food and agriculture

This report contains the "Phase 2: Implementation of the Standards in Practice" review, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for Hong Kong, China.

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.

Hong-kong China 2013 - Global forum transparency and exchange of information

OECD's comprehensive review of investment policy in Botswana. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.

Perspectives économiques de l'OCDE

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