This report focuses on the urban water management challenges facing cities across OECD countries, and explores both national and local policy responses with respect to water-risk exposure, the state of urban infrastructures and dynamics, and institutional and governance architectures. The analyses focus on four mutually dependent dimensions - finance, innovation, urban-rural co-operation and governance - and proposes a solutions-oriented typology based on urban characteristics. The report underlines that sustainable urban water management will depend on collaboration across different tiers of government working together with local initiatives and stakeholders.

Water and cities, ensuring sustainable futures

This report contains the revised Phase 1 and Phase 2 review for the United Kingdom, now including ratings. 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : United Kingdom 2013 /   Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. 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.

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

With procurement accounting for 13% of GDP and a third of government expenditures on average in OECD countries, investing in appropriate processes to mitigate risks of waste and corruption leads to efficiency gains considering the financial stakes. In 2008 OECD countries committed to promoting transparency, integrity, good management as well as accountability in procurement with the adoption of the OECD Recommendation on Enhancing Integrity in Public Procurement. This assessment of progress made in OECD countries shows that as a result of austerity measures governments have been under tight budgetary constraints to provide smarter procurement, that is better service delivery at lower cost. Because environmental protection has become a growing societal imperative, the review of progress made shows that there is a strong political push in OECD countries to integrate environmental considerations in procurement. With the economic crisis, some governments have been tempted to use procurement to ease its socio-economic impact on societies by providing a substitute for direct social policies to support employment for specific communities. However few governments have invested in prioritising the objectives pursued through procurement, assessing their costs or benefits, and measuring their actual impact.

Implementing the OECD Principles for Integrity in Public Procurement  / Progress since 2008

La biodiversitéet les servicesécosystémiques ont des retombées positives directes pour la collectivité, comme l'approvisionnement en nourriture, la purification de l'eau, la disponibilitéde ressources génétiques ou la régulation du climat. Ces services assurent ainsi des fonctions essentielles au maintien de la vie et contribuentàla santéhumaine, au bien-être etàla croissanceéconomique. Pourtant, la biodiversitéest en recul partout dans lemonde et, dans certains domaines, cette perte s'accélère. Le besoin de politiques qui favorisent la conservation et l'utilisation durable de la biodiversitéet des servicesécosystémiques est plus important que jamais.



Les Paiements pour servicesécosystémiques (PSE) sont un mécanisme direct et soupleàbase d'incitations par lequel l'utilisateur ou le bénéficiaire d'un serviceécosystémique effectue un paiement directàun individu ou une communautédont les décisions en matière d'occupation des sols ont un impact sur la fourniture de servicesécosystémiques. L'intérêt portéaux PSE s'est rapidement accru au cours de la dernière décennie : les PSE se multiplientàtravers le monde et on dénombre déjàplus de 300 programmes en place auxéchelons national, régional et local.



S'appuyant sur les travaux déjàpubliés concernant des programmes de PSE efficaces et sur plus de trenteétudes de cas de pays développés et en développement, cet ouvrage s'attacheàmettre en lumière les bonnes pratiques dans la conception et la mise enoeuvre de ce type de programmes, en vue de les rendre plus performants sur le plan environnemental et en termes de coût-efficacité. Les questions suivantes y sont ainsi abordées :


- Pourquoi les PSE sont-ils utiles et comment fonctionnent-ils ?
- Comment peut-on optimiser leur efficacitéenvironnementale et maximiser leur efficienceéconomique ?
- Quelles sont les différentes sources potentielles de financement des programmes PSE, et comment peut-on les mobiliser ?
- Quels sont les enseignements tirés des programmes PSE existants et les connaissances pouvantêtre misesàprofit pour les programmes futurs, notamment les PSE internationaux ?

Payer pour la biodiversité - Améliorer l'efficacité-coût des paiements pour services écosystémiques

Une éducation équitable ne veut pas dire la répartition égale des ressources entre tous et, les pays de l'OCDE soutiennent les élèves souffrant de déficiences apprentissage ou de désavantages sociaux, en leur accordant des ressources  supplémentaires pour les aider à suivre le programme scolaire classique et à tirer le meilleur parti possible du système éducatif. Le présent ouvrage compare les approches des différents pays de l'OCDE et en déduit  les conséquences pour l'action des gouvernements. Il fait suite à l'édition intitulée Besoins éducatifs particuliers - statistiques et indicateurs. Cette publication élargit l'analyse internationale à un plus grand nombre de pays et couvre un éventail plus vaste de services éducatifs. Elle offre également une présentation plus exhaustive des données et des indicateurs de l'équité. Le système de classification internationale en trois catégories, A, B et C (élèves souffrant respectivement de déficiences, de difficultés et de désavantages), mis au point pour la première édition, est maintenu. Cet ouvrage met en lumière les effectifs d'élèves concernés ainsi que le type d'écoles qui les reçoit (écoles spéciales, classes spéciales ou classes ordinaires). Il comprend de nouvelles données sur l'éducation préprimaire, le deuxième cycle de l'enseignement secondaire, et la répartition par sexe. La publication traite aussi du nombre d'élèves par enseignant et des structures d'accueil des élèves. L'analyse repose sur les données à la fois quantitatives et qualitatives communiquées par 28 pays : l'Allemagne, l'Autriche, la Belgique (Communauté , flamande), le Canada (Alberta, Colombie-Britannique, Nouveau-Brunswick, Saskatchewan), la Corée, le Danemark, l'Espagne, les Etats-Unis, la Finlande, la France, la Grèce, la Hongrie, l'Irlande, l'Islande, l'Italie, le Japon, le Luxembourg, le Mexique, la Norvège, La Nouvelle Zélande, les Pays-Bas, la Pologne, le Portugal, la République tchèque, le Royaume-Uni, la Suède, la Suisse et la Turquie.

Equité dans l'enseignement - Elèves présentant des déficiences, des difficultés et des désavantages sociaux

Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is "business as usual". For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.

Emerging Policy Issues in Synthetic Biology

Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication provides information on financial statements of banks in OECD member countries. The coverage of banks is not the same in each country, though the objective is to include all institutions that conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. Some information on the number of reporting banks, their branches and staff is also included, as well as structural information regarding the whole financial sector. Moreover, ratios, based on various items of the financial statements of banks in percentage of some specific aggregates, are supplied to facilitate the analysis of trends in bank profitability of OECD countries.

OECD Banking Statistics - Financial Statements of Banks 2012

What does redesigning schools and schooling through innovation mean in practice ? How might it be brought about ? These questions have inspired an influential international reflection on "Innovative Learning Environments" (ILE) led by the OECD. This reflection has already resulted in publications on core design principles and frameworks and on learning leadership. Now the focus extends from exceptional examples towards wider initiatives and system transformation. The report draws as core material on analyses of initiatives specially submitted by some 25 countries, regions and networks. It describes common strengths around a series of Cs : Culture change, Clarifying focus, Capacity creation, Collaboration & Co-operation, Communication technologies & platforms, and Change agents. It suggests that growing innovative learning at scale needs approaches rooted in the complexity of 21st century society and "learning eco-systems". It argues that a flourishing middle level of change around networks and learning communities provides the platform on which broader transformation can be built.

Water and cities, ensuring sustainable futures

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