Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.

Economies interconnectées - Comment tirer parti des chaînes de valeurs mondiales

This report contains the "Phase 2: Implementation of the Standard in Practice" review for Singapore, as well as 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.

Singapore 2013 - Global forum on transparency and exchange of information

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)).

OECD International Direct Investment Statistics 2014

Governments are major issuers of debt instruments in the global financial market. This volume provides quantitative information on central government debt instruments for the 34 OECD member countries to meet the analytical requirements of users such as policy makers, debt management experts and market analysts.  Statistics are presented according to a comprehensive standard framework to allow cross-country comparison.  Country methodological notes provide information on debt issuance in each country as well as on the institutional and regulatory framework governing debt management policy and selling techniques.

OECD Central Government Debt Statistics 2012

These guidelines published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. They include explanatory notes and illustrations to facilitate the uniform interpretation of the Shallots Standard. This book illustrates the standard text and demonstrates the quality parameters on high quality photographs. It therefore is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Shallots.

Shallots : échalottes

This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.

Mauritius ; OECD investment policy reviews (édition 2014)

Statistiques des recettes publiques, 1965-2008 - Etude spéciale : modifications des lignes directrices pour l'attribution de recettes aux différents niveaux d'administration

Ce rapport contient l'examen de « Phase 2 : mise en ouvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour ce pays.

Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est l'enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d'échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d'égalité, aux travaux du Forum mondial.

Le Forum mondial est chargé de la surveillance approfondie et de l'examen par les pairs de la mise en ouvre des standards en matière de transparence et d'échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d'accord d'échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l'OCDE et dans l'article 26 du Modèle de convention fiscaleconcernant le revenu et la fortune de l'OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.

Les standards prévoient l'échange de renseignements sur demande des informations vraisemblablement pertinentes pour l'administration et l'application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n'est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l'existence d'un intérêt fiscal national.

Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L'examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d'échange de renseignements alors que l'examen de phase 2 se concentre sur la mise en ouvre pratique de ce cadre. Certains membres du Forum mondial font l'objet d'un examen combiné - phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en ouvre les standards internationaux en matière de transparence et d'échange de renseignements en matière fiscale.

Tous les rapports d'examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.

Pour plus d'information sur les travaux du Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales et pour obtenir des copies des rapports d'examen qui ont été publiés, il convient de consulter le site Internet du Forum mondial :  (Lien -> http://pac-apps.oecd.org/kappa/Publications/www.eoi-tax.org).

Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Luxembourg 2013

This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.

Economies interconnectées - Comment tirer parti des chaînes de valeurs mondiales

Résumé

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques