Bilans énergétiques des pays de l'OCDE 2000-2001 : Energy Balances of OECD Countries 2000-2001

This report is the third OECD review of Austria's environmental performance. The report evaluates Austria's progress towards sustainable development and green growth, with a focus on chemicals management and climate change adaptation.

OECD Environmental Performance Reviews - Austria 2013

A concern that many markets around the world share in relation to poor corporate governance is the abuse of related party transactions (RPTs). This is particularly true in markets where controlling ownership is predominant. Judging by the frequent reporting of RPTs, this calls for the relevant authorities and companies to be vigilant and have in place an effective oversight framework through which abusive RPTs can be identified, prevented or stopped. This book presents the findings of an OECD policy dialogue with Indian stakeholders on policies to improve the monitoring and prevension of abusive RPTs in India.

Improving corporate governance in India

OECD's 2014 Economic Survey of the European Union examines recent economic developments, prospects and policies. A special chapter covers reinvigorating the EU single market.

European union 2014 : OECD economic surveys

Les sources de risques sont nombreuses et diversifiées ; elles vont des événements climatiques et météorologiques aux maladies animales ; des variations du prix des produits agricoles à celles du prix des engrais et autres intrants ; mais aussi des incertitudes financières aux risques créés par les politiques publiques et les réglementations. Les perturbations récentes observées sur les marchés internationaux des produits agricoles, couplées avec les inquiétudes croissantes en matière de changement climatique, ont conféré un rôle central à la gestion du risque dans le débat sur les politiques agricoles.

Cette publication analyse les caractéristiques et l'ampleur des politiques liées au risque ainsi que ce que nous savons sur le nombre des risques agricoles. Elle examine également les instruments qui existent sur ou en dehors de l'exploitation pour gérer le risque agricole et comment l'approche holistique aide à comprendre le rôle des pouvoirs publics.

Gestion des risques dans l'agriculture - Une approche holistique

Productivity is a key source of economic growth and competitiveness and, as such, we need internationally comparable measures for assessing economic performance. The OECD Compendium of Productivity Indicators 2013 presents a comprehensive overview of recent and longer term trends in productivity levels and growth in OECD countries. It also highlights some of the key measurement issues faced when compiling cross-country comparable productivity indicators.

OECD Compendium of Productivity Indicators 2013

This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with 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.

Bilans énergétiques des pays de l'OCDE 2000-2001 : Energy Balances of OECD Countries 2000-2001

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