Examen Des Politiques D'Investissement : L'Ukraine

Quelles fonctions de direction contribuent le plus à améliorer les apprentissages des élèves ? Comment affecter et répartir au mieux les tâches de direction ? Comment doter les personnels concernés des compétences voulues pour leur permettre d'assurer une direction d'établissement efficace ? Comment rendre ces professions attrayantes à des candidats de qualité ? Cet ouvrage s'appuie sur une étude consacrée par l'OCDE aux pratiques et politiques en matière de direction d'établissement scolaire dans le monde.

Améliorer la direction des établissements scolaires - Volume 1, Politiques et pratiques

OECD's 2015 Economic Survey of Estonia examines recent economic developments, prospects and policy. Special chapters cover openness and raising productivity and making the most of human capital.

Estonia 2015 oecd economic surveys

L'analyse d'impact de la réglementation (AIR) est une démarche systémique d'évaluation critique des effets positifs et négatifs de la réglementation en projet ou en vigueur, ainsi que des substituts non réglementaires. Cette publication rassemble des travaux récents de l'OCDE portant sur les aspects méthodologiques et les expériences nationales résultant de la mise enoeuvre de l'AIR. Les différents chapitres de l'ouvrage traitent d'un certain nombre des défis auxquels se trouve confrontée l'efficacitéde l'AIR, notamment les facteurs systémiques qui influent sur sa qualité, les cadres méthodologiques qui peuvent luiêtre utiles pour améliorer la réglementation ainsi que les orientations concernant son emploi qui permettent d'éviter de réglementer inutilement des marchés concurrentiels. Un examen de l'application de l'AIR en matière de gouvernement d'entreprise dans un certain nombre de pays de l'OCDE estégalement proposé. Au total, cette publication constitue une source d'indications pratiques particulièrement utiles sur les moyens de renforcer l'efficacitédes méthodes d'AIR afin de promouvoir la prospéritééconomique grâceàune réglementation de meilleure qualité.

L'analyse d'impact de la réglementation - Un outil au service de la cohérence des politiques

This report contains the 2014 “Phase 2 : Implementation of the Standards in Practice” Global Forum review of the Russian Federation. 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 over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the 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, which has been incorporated in 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 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

Russian Federation 2014 global forum on transparency and exchange of information

Les Études économiques de l'OCDE : Irlande 2011 examine les développements économiques récents, les politiques et les perspectives économiques, sustainabilité fiscale, la crise bancaire, et reformes structurelles pour l'emploie et la compétitivité.

Etudes économiques de l'OCDE - Irlande 2011

The Dutch economy has been traditionally very competitive among OECD countries. The global financial crisis however has brought new challenges, especially during the second shock, from 2011 onwards. The government's recovery plan, which includes various measures such as fiscal consolidation, stimulating innovation and sub-national government reform has an important territorial dimension. This review focuses on how sub-national institutions and development can help the Netherlands meet its challenges. In the short-term, factors such as the contribution of all regions, better use of resources, and more efficient provision of goods and services can help the recovery. In the long term, improving national competitiveness will largely depend on a strong performance of the polycentric city structure, which characterises the Netherlands. The key policy areas explored in this review include: the recently created top-sector innovation policy; decentralisation; and territorial reforms such as municipal and provincial re-scaling through mergers or co-operation.

OECD Territorial Reviews : Netherlands 2014

There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.

Measuring and monitoring, action 11-2015- final report

This publication gathers the papers presented at the "OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs" (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants´ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills - PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants´ characteristics.

Examen Des Politiques D'Investissement : L'Ukraine

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