Glossaire du vieillissement des centrales nucléaires

Succeeding with Trade Reforms: The Role of Aid for Trade highlights the potential of aid for trade to boost economic growth and reduce poverty, while discussing the various reasons why it may not be realised. In so doing, this book draws lessons for the design of aid-for-trade projects and programmes and for increasing their effectiveness. Building on this analysis, the book also quantifies the binding constraints to trade in developing countries and the importance of complementary and compatible policies (such as education, governance, business environment and macroeconomic stability) to maximise the impact of trade reforms on trade and economic growth.

Succeeding with trade reforms

Ressources, production et demande de l'uranium: un bilan de quarante ans - "Rétrospective du Livre rouge"

Thèmes couverts : Gestion de l'environnement ; Gestion de l'air, de l'eau ; Gestion de la nature et de la biodiversité ; Economie, social et environnement ; Intégration sectorielle ; tourisme Coopération internationale. Cet ouvrage s'inscrit dans le programme d'examens environnementaux concernant ses pays membres. Les efforts menés pour atteindre les objectifs nationaux et satisfaire aux engagements internationaux y sont évalués en détails. Les analyses s'appuient sur un large ensemble de données économiques et environnementales et conduisent à des recommandations sur les progrès à faire dans les domaines de l'environnement et du développement durable. Le premier cycle d'Examens environnementaux de l'OCDE de ses pays membres a été achevé en 2000. Le second cycle met l'accent sur la gestion de l'environnement, le développement durable et les engagements internationaux.

Espagne : examens environnementaux de l'OCDE

L'édition 2012 des Comptes nationaux des pays de l'OCDE : Volume IV, Comptes des administrations publiques est une publication annuelle de l'OCDE, consacrée aux finances publiques et basée sur le Système de Comptabilité Nationale 1993 (SCN 1993) pour tous les pays sauf l'Australie (SCN 2008). La publication comprend des tableaux avec les agrégats et les soldes des administrations publiques pour les comptes de production, de revenu et les comptes financiers. Elle comprend également les recettes détaillées d'impôts et de cotisations sociales ainsi que la ventilation des dépenses des administrations publiques par fonction, selon la classification harmonisée au niveau international CFAP.

Ces comptes détaillés sont disponibles pour le secteur des administrations publiques avec, dans la mesure du possible, le détail par sous-secteur : administration centrale, administration d'états fédérés, administrations locales, administrations de sécurité sociale.

Cette publication est également disponible sous forme de base de données en ligne qui permet aux utilisateurs d'extraire des données et de construire des tableaux et graphiques. Elle est disponible via http://dx.doi.org/10.1787/na-gga-data-fr (Lien -> http://dx.doi.org/10.1787/na-gga-data-fr)).

Comptes des administrations publiques 2012 -comptes nationaux des pays de l'ocde

La réforme de la réglementation dans les pays du Moyen-Orient et d'Afrique

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI - the Federal Court of Accounts (Tribunal de Contas da União or TCU) - in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit - especially by the legislature - is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.

Brazil's supreme audit institution - oecd public governance reviews (anglais) - the audit of the con

This report contains the Phase 2: Global Forum Peer Review of Bahrain, as well as a revised version of the Phase 1 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 : Bahrain 2013 - Phase 2 : Implementation of the Standard in Practice

After an initial assessment of constraints to development in Myanmar found in Volume I, this Volume II assesses key issues and makes policy recommendations. It finds that Myanmar faces a crucial few years to shape growth towards a higher, more sustainable and equitable trajectory. Key issues addressed include modernising the agricultural sector and dealing with corruption and lack of technology and skills to build the manufacturing and services sector. How to implement policies to deal with these issues will be covered in Volume III.

Glossaire du vieillissement des centrales nucléaires

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