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This fifth peer review of the OECD Principles of Corporate Governance analyses the supervision and enforcement of rules and practices relating to related party transactions (RPTs), takeover bids and shareholder meetings. The review covers 27 jurisdictions and is based on a general survey of all participating jurisdictions, as well as an in-depth review of supervision and enforcement practices in Brazil, Turkey, and the United States.

Supervision and Enforcement in Corporate Governance

This new Outlook on finance and investment presents unique data, analysis and instruments, looking at what might affect and change, both favourably and unfavourably, tomorrow's world of business, finance and investment. Investment (including foreign direct investment), SME financing, pensions, insurance, corporate governance and competition are among the threads creating the narrative of today's environment and future expectations.

OECD business and finance outlook 2015

Gender equality in terms of economic and financial opportunities is becoming increasingly relevant at both national and international level. The need to address the financial literacy of women and girls as a way to improve their financial empowerment, opportunities, and well-being has been acknowledged by the G20 Leader's Declaration in June 2012, as well as part of a wider horizontal OECD project on gender equality. The OECD International Network on Financial Education (INFE) established a dedicated workstream in 2010 to address the needs of women for financial education under the support of the Russia/World Bank/OECD Trust Fund for financial literacy and education.

This book collects the work carried out within this workstream, including policy guidance to help policy makers address women's and girls' needs for financial education, and a comprehensive analysis of the current status of knowledge on gender differences in financial literacy and policy responses in terms of financial education for women and girls.

Women and financial education - evidence, policy responses and guidance

Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en oeuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.

Norme d'échange automatique de renseignements relatifs aux comptes financiers

This report contains the "Phase 2: Implementation of the Standards in Practice" Global Forum Peer Review of Cyprus, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this country.

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 : Cyprus 2013

OECD's 2013 Economic Survey of Greece examines recent economic developments, prospects and policies. Special chapters cover restoring growth and fairly sharing the social impact of the crisis.

OECD economic surveys : Greece 2013

L'OCDE a procédéàdes examens de la politique de formation des migrants en Autriche, au Danemark, en Irlande, en Norvège, aux Pays-Bas et en Suède, et s'est penchée sur l'expérience de nombreux pays en matière de formation de cette population. Cette publication offre des données comparatives sur l'accès, la participation, et les résultats scolaires desélèves issus de l'immigration par rapport aux autresélèves, et recense une série d'options pour l'action publique, àla lumière d'expériences réussies.

Combler l'écart pour les élèves immigrés - Politiques, pratiques et performances

Cost-benefit analysis (CBA) is indispensable for making good decisions on what transport projects to fund.  It essentially aims to figure out which projects offer the best value for money.  However, the practical relevance of CBA does not always live up to its appeal in principle.  One problem is that there is sometimes disagreement over what to include in CBA, both on the cost side and the benefits side of the analysis. As a result, value for money is not always fully transparent. More politically, value for money is only a partial criterion for decision-making, leading to disagreement about the relative importance of the results from CBA compared to other inputs to the decision-making process.
This report examines the extent to which these shortcomings can be addressed. In terms of what to include in CBA, discussion focuses on equity and distributional impacts, productivity effects, agglomeration benefits and external costs. The focus then turns to how best to present guidance on project selection to decision makers. The report includes papers on the way CBA is used in three countries - France, Mexico and the United Kingdom - and how it is evolving in response to changing policy priorities.

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