Sécurité routière - L'impact des nouvelles technologies

This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part I of the report sets out recommendations for rules to address hybrid mismatches in respect of payments made under a hybrid financial instrument or payments made to or by a hybrid entity. It also recommends rules to address indirect mismatches that arise when the effects of a hybrid mismatch arrangement are imported into a third jurisdiction. The recommendations are supported by a commentary and examples to illustrate how they should apply. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.

2015 final report

The Latin American Economic Outlook is the OECD Development Centre’s annual analysis of economic developments in Latin America. It is produced in partnership with the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) as well as CAF, the development bank of Latin America. Each edition includes a detailed macroeconomic overview as well as analysis of how the global context is shaping economic performance in the region. The Latin American Economic Outlook also takes an in-depth look at a special theme related to development in Latin America, taking into account future strategic challenges and opportunities. The 2015 edition focuses on the role of education, skills and innovation for development, taking stock of the current situation in the region, identifying the main challenges and opportunities in these fields, and presenting a series of policy areas where action is needed to impulse Latin America’s development.

Latin american economic outlook 2015

How can student assessment, teacher appraisal, school evaluation and system evaluation bring about real gains in performance across a country’s school system? This review report for the Netherlands provides, from an international perspective, an independent analysis of major issues facing the Dutch evaluation and assessment framework in education, current policy initiatives and possible future approaches. This series forms part of the OECD Review on Evaluation and Assessment Frameworks for Improving School Outcomes.

OECD Reviews of evaluation and assessment in education : Netherlands 2014

This is the latest of the influential series of OECD reports on Innovative Learning Environments. "Learning leadership" is fundamental because it is about setting direction, taking responsibility for putting learning at the centre and keeping it there. This becomes increasingly complex in 21st century settings, calling for innovation and going beyond the heroics of individual leaders. Many need to be involved, bringing in diverse partners at different levels.

This is all explored in this volume. It clarifies the concepts and the dimensions of "learning leadership", relating it to extensive international research and identifying promising strategies to promote it. Specific examples are drawn from Austria, Australia, Canada, Israel, Norway, Singapore, Spain, the United Kingdom and the United States. There is an extensive overview that addresses the "why, what, how, who, where, and when" of learning leadership. Among the international experts contributing to this volume are James Spillane, John MacBeath, Louise Stoll, and Clive Dimmock.

This report will prove to be a valuable resource for all those interested in schooling. It will be of particular interest to teachers and teacher educators, advisors and researchers, the voluntary sector and teacher associations, and, first and foremost, education leaders themselves.

Leadership for 21 st century learning ; education research and innovation

Source d'informations précises et pertinentes, Regards sur l'éducation : Les indicateurs de l'OCDE fait figure de publication de référence sur l'état de l'éducation dans le monde. Elle fournit des données sur la structure, le financement et les performances des systèmes d'éducation dans plus de 40 pays, dont les pays membres de l'OCDE et des pays partenaires membres du G20.

Regards sur l'éducation 2013 - Les indicateurs de l'OCDE

Stimulé par le changement technologique, la concurrence mondiale et la libéralisation des marchés, l'investissement direct international joue un rôle clé dans le processus d'intégration économique mondiale. L'OCDE compile et diffuse des statistiques fiables et mises à jour qui sont essentielles à l'élaboration de politiques éclairées. Ces statistiques sont basées sur les rapports officiels des pays de l'OCDE pour les investissements dans le monde entier. L'existence de données comparables au niveau international permet de mesurer le degré d'intégration économique et la compétitivité des marchés.

ÉCONOMIES COUVERTES

Allemagne, Australie, Autriche, Belgique, Canada, Chili, Corée, Danemark, Espagne, Estonie, États-Unis, Finlande, France, Grèce, Hongrie, Irlande, Islande, Israël,  Italie, Japon, Luxembourg, Mexique, Norvège, Nouvelle-Zélande, Pays-Bas, Pologne, Portugal, République slovaque, République tchèque, Royaume-Uni, Slovénie, Suède, Suisse, Turquie

Arabie Saoudite, Argentine, Afrique du Sud, Brésil, Chine, Fédération de Russie, Inde, Indonésie

Également disponible sur CD-ROM et en ligne.

Cette publication est également disponible sous forme de base de données en ligne via http://dx.doi.org/10.1787/idi-data-fr (Lien -> http://dx.doi.org/10.1787/idi-data-fr)).

La base de données existe aussi en version CD-ROM sous le titre Statistiques de l'OCDE sur l'investissement direct international 2012. Les données sont fournis au format CSV.

Statistiques de l'OCDE sur l'investissement direct international 2012

Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk. This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.

Sécurité routière - L'impact des nouvelles technologies

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques