Examen Des Pecheries Dans Les Pays De L'Ocde. Politiques Et Statistiques De Base, Edition 2001

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Cameroon 2015/Phase 1 : Legal and Regulatory Framework

This report summarises the current situation in fisheries and aquaculture, observing that in many parts of the world these sectors are at risk and do not reach their full potential. However, the prospects for sustained growth are good if reforms along the lines suggested by the OECD Green Growth Strategy are undertaken. The report emphasises the need for a strong, science-based approach to stock management for resource sustainability, combined with a transparent and reactive policy development cycle to ensure that fisheries deliver maximum possible benefits. The report shows that improved regulation to deal with environmental externalities and space competition is key to unlocking future growth potential of aquaculture.

Green growth in fisheries and aquaculture

La politique sociale est souvent dénigrée au motif qu'elle est un fardeau pour la société. On lui reproche également de saper l'esprit d'entreprise, de décourager le travail et l'épargne et de favoriser la dépendance à l'égard de l'Etat. Une politique sociale mal conçue peut effectivement avoir des effets négatifs, mais une politique sociale mal conçue n'est pas une fatalité. Nous disposons depuis quelques années d'un ensemble de plus en plus riche d'observations qui nous montre quels sont les programmes efficaces pour améliorer les conditions sociales et ceux qui ne le sont pas. Lorsqu'elle est bien conçue, la protection sociale n'est pas un lourd héritage du passé, mais un atout vital à l'appui du développement social. La protection sociale jouera d'ailleurs inévitablement un rôle croissant à l'avenir, étant donné que le progrès technologique, l'apprentissage tout au long de la vie et la mondialisation décuplent non seulement les opportunités offertes aux individus qui sont bien dotés en qualifications et en ressources, mais aussi les difficultés de ceux qui sont moins bien lotis. Toutefois, pour que la protection sociale tienne toutes ses promesses, il faut qu'elle anticipe les événements, afin de pouvoir relever les défis qui se dessinent en ce XXIe siècle, plutôt que de rechercher des solutions aux problèmes du passé. Il faut qu'elle soit consciente des nouveaux besoins des individus et des familles, ainsi que des nouvelles entraves à leur fonctionnement. Les programmes efficaces doivent bénéficier de nouveaux moyens pour atteindre leurs objectifs, démultiplier les initiatives d'une myriade d'acteurs et associer les bénéficiaires à tous les stades de leur conception et de leur réalisation. Dans l'analyse des réponses possibles à ces défis, cet ouvrage met en avant la notion de politiques sociales actives. Cette notion souligne l'importance de réorienter les priorités des programmes sociaux. Il s'agit moins d'assurer les individus contre un certain nombre d'aléas bien définis que d'investir dans leurs capacités et de leur permettre d'utiliser au mieux leur potentiel à tous les stades de l'existence. Pour cela, il faudra élargir les rôles joués par les individus, les employeurs et les syndicats, ainsi que par les prestataires de services sociaux à but lucratif et bénévoles dans le cadre d'un système de protection sociale plus ambitieux.

Accroître les chances de chacun - Pour une politique sociale active au bénéfice de tous

Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.

Projet OCDE-G20 sur l'érosion de la base d'imposition et le transfert de bénéfices - Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance : action 5, rapport d'étape 2014

The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K W Abbott, on International organisations and international regulatory co-operation: Exploring the links.

International regulatory co-operation and international organisations

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Mexico.

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mexico 2014

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Anguilla.

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014

The OECD has initiated PISA for Development (PISA-D) in response to the rising need of developing countries to collect data about their education systems and the capacity of their student bodies. This report aims to compare and contrast approaches regarding the instruments that are used to collect data on (a) component skills and cognitive instruments, (b) contextual frameworks, and (c) the implementation of the different international assessments, as well as approaches to include children who are not at school, and the ways in which data are used. It then seeks to identify assessment practices in these three areas that will be useful for developing countries. This report reviews the major international and regional large-scale educational assessments : large-scale international surveys, school-based surveys and household-based surveys. For each of the issues discussed, there is a description of the prevailing international situation, followed by a consideration of the issue for developing countries and then a description of the relevance of the issue to PISA for Development.

Examen Des Pecheries Dans Les Pays De L'Ocde. Politiques Et Statistiques De Base, Edition 2001

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