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This edition of Better Policies for Development focuses on illicit financial flows and their detrimental effects on development and growth. Every year, huge sums of money are transferred out of developing countries illegally. The numbers are disputed, but illicit financial flows are often cited as outstripping official development aid and inward investment. These flows strip resources from developing countries that could be used to finance much-needed public services, such as health care and education. This report defines policy coherence for development as a global tool for creating enabling environments for development in a post-2015 context. It shows that coherent policies in OECD countries in areas such as tax evasion, anti-bribery and money laundering can contribute to reducing illicit financial flows from developing countries. It also provides an update on OECD efforts to develop a monitoring matrix for policy coherence for development, based upon existing OECD indicators of ‘policy effort’. The report also includes contributions from member states. Most illustrate national processes to deal with policy coherence for development beyond 2015.

Better policies for development 2014 - Policy coherence and illicit financial flows

This publication analyses recent development in migration movements and policies in OECD countries and some non-member countries including migration of highly qualified and low qualified workers, temporary and permanent, as well as students. Three special chapters cover: the 50thanniversary of the OECD and the work of the SOPEMI, migrant entrepreneurship, and migration to Israel.

International Migration Outlook 2011

The OECD Teaching and Learning International Study (TALIS) has added the voice of teachers to the data and evidence the OECD regularly collects from students, schools and education systems. TALIS is the largest international survey on teaching and learning, and it helps shed light on which practices and policies can spur more effective teaching and learning environments.

New insights from talis 2013

ratios fiscaux : une étude critique

Geographical distribution of financial flows to aid recipients : répartition géographique des ressources financières allouées aux pays bénéficiaires de l'aide : versements, engagements, indicateurs par pays 1998-2002

This report contains the "Phase 2: Implementation of the Standard in Practice" review for the Bahamas, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

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 : The Bahamas 2013 /   Phase 2 : Implementation of the Standard in Practice

Cette publication présente de nouvelles illustrations de l'influence des migrations internationales en Europe et dans quelques autres pays de l'OCDE sur la population active ; sur les niveaux d'éducation ; et sur l'évolution de la distribution des professions au cours de la dernière décennie. Elle analyse les compétences dont disposent les migrants et la façon dont elles sont utilisées sur la base d'une revue approfondie de la littérature ; et présente de nouvelles analyses des données européennes et américaines, canadiennes et de l'OCDE en général en se basant sur les données de l'Evaluation des compétences des adultes - PIAAC. Enfin, plusieurs chapitres discutent du rôle que les migrations internationales pourraient jouer pour répondre aux besoins de main-d'oeuvre présents et futurs en Europe, aux Etats-Unis et dans l'Union européenne. Ces travaux montrent que si les migrations peuvent contribuer de façon importante à l'accroissement de la population active, leur capacité à contrer les effets du vieillissement de la population dépendra de la capacité des pays à mettre en adéquation les besoins en main-d'oeuvre avec les caractéristiques des migrants. Dans ce domaine, des efforts doivent être réalisés pour mieux utiliser les compétences des migrants et adapter les systèmes de gestion des migrations de travail aux besoins des employeurs.

Gérer les migrations économiques pour mieux répondre aux besoins du marché

Driven by technological change, global competition and the liberalisation of markets, intentional direct investment plays a key role in the process of global economic integration. OECD compiles and disseminates reliable and up-to-date statistics which are essential for a meaningful interpretation of investment trends for informed policy making. These statistics are based on official reports by OECD countries for investments world-wide. Internationally comparable data makes it possible to measure the degree of economic integration and competitiveness of markets. The data in this publication are also available in database form on the OECD iLibrary under the title OECD International Direct Investment Statistics (http://dx.doi.org/10.1787/idi-data-en (Lien -> http://dx.doi.org/10.1787/idi-data-en)).

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