Études économiques de l'OCDE : Union européenne 2014 examine les développements récents, la politique et les perspectives économiques de ce pays. Ce rapport comporte un chapitre consacré à relancer le marché unique de l'Union européenne.

Etudes économiques de l'OCDE

This book presents a study of the corporate governance legal framework and enforcement by capital market regulators in participating Asian jurisdictions. The study focuses on the following areas: the legal framework and adequacy of laws, with a focus on related-party transactions, disclosure of ownership and control, and fiduciary duties of directors; the structure of enforcement authorities; the authority to monitor, supervise, investigate, enforce and impose sanctions; disclosure of enforcement actions and practices; the role of the courts and the judicial system; and cross-border enforcement.

Public enforcement and corporate governance in Asia

This report examines the Netherland's new Metropolitan Region of Rotterdam-The Hague (MRDH), drawing on lessons from governance reforms in other OECD countries and identifying how the MRDH experience could benefit policy makers beyond Dutch borders. Long in search of ways to strengthen urban areas, the Dutch government has recently undertaken the development of a National Urban Agenda known as Agenda Stad, in parallel to a series of broad institutional reforms. This included abolishing the country's traditional eight city-regions, which led Rotterdam, The Hague and 21 smaller neighbouring cities to form the Metropolitan Region of Rotterdam-The Hague (Metropoolregio Rotterdam Den Haag, or MRDH). This report analyses the emergence of the MRDH both as a geographical area that spans 23 municipalities in the southern Randstad region and as a new metropolitan authority with transport and economic development responsibilities. One of the challenges the MRDH faces is how to bring the economies of Rotterdam and The Hague closer together while generating growth and well-being.

The metropolitan region of Rotterdam-the Hague, Netherlands ; OECD territorial

Ce rapport sur la France compare les performances et le fonctionnement du système français avec ceux d'autres pays, et se base sur les conclusions des travaux thématiques de l'OCDE ainsi que sur environ 30 entretiens conduits avec les principaux acteurs du système français de recherche et d'innovation. Ce système a connu des transformations profondes au cours de la dernière décennie, et le rapport met l'accent sur le "Programme des Investissements d'Avenir", un plan gouvernemental qui vise à dynamiser la recherche et l'innovation et à encourager les réformes de l'ensemble du système.

Examens de lOCDE des politiques d'innovation : France 2014

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

Kazakhstan, peer review report phase 1, legal and regulatory framework ; global forum on transparency and exchange of information for tax purposes

Lorsque des immigrants arrivent dans un pays, ils sont confrontésàun marchédu travail peu connu qui a ses propres exigences. Avoir une bonne maîtrise de la langue du pays hôte et une bonne connaissance des procédures de recherche d'emploi et du fonctionnement du marchédu travail sont autant d'atouts qu'ils n'ont pas forcément. Les nouveaux immigrants ne sont pas les seulsàrencontrer ces difficultés, il en va de même pour leurs enfants même s'ils sont nés et ontétéscolarisés dans le pays d'accueil. Cet ouvrage examine l'intégration sur le marchédu travail des immigrés et de leurs enfants dans quatre pays de l'OCDE (Belgique, France, Pays-Bas et Portugal), et formule des recommandations propresàchacun de ces pays. Les pouvoirs publics se doivent de promouvoir l'enseignement des langues et la formation professionnelle, et d'encourager la diversitéau travail. Pour leur part, les immigrés doivent accepter les exigences des employeurs des pays d'accueil. La viabilitédes futures politiques migratoires et le recours accruàl'immigration dépendent en grande partie de l'aptitude des pays de l'OCDE et des immigrésàréaliser ces objectifs.

Les migrants et l'emploi - Volume 2, L'intégration sur le marché du travail en Belgique, en France, aux Pays-Bas et au Portugal

Les compétences jouent un rôle clé dans la prospérité économique et sociale. Il apparaît donc essentiel pour tous les pays de comprendre comment elles évoluent au fil du temps. La publication Apprendre au-delà de l’âge de quinze ans s’intéresse plus particulièrement au développement des compétences en compréhension de l’écrit durant la transition de l’adolescence à l’âge adulte. Elle explore les résultats d’une étude unique menée au Canada qui combine des données de l’enquête PISA, d’une enquête longitudinale – l’Enquête auprès des jeunes en transition (EJET) – et d’une réévaluation des compétences en compréhension de l’écrit neuf ans après la première évaluation des élèves dans le cadre de l’enquête PISA.
Les résultats indiquent une amélioration importante des compétences en compréhension de l’écrit chez tous les jeunes Canadiens entre l’âge de 15 et 24 ans, et soulignent l’importance de la flexibilité des systèmes d’éducation. Grâce aux programmes de seconde chance permettant de reprendre les études, même les élèves qui affichaient un faible niveau de performance à l’âge de 15 ans peuvent ainsi acquérir les compétences nécessaires à leur réussite sur le marché du travail.

Apprendre au-delà de l'âge de quinze ans - Une décennie après l'enquête PISA

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

This report contains Phase 1 and Phase 2 reviews of Iceland, now incorporating Phase 2 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.

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.

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