Maladie, invalidité et travail : surmonter les obstacles - Volume 2, Australie, Espagne, Luxembourg et Royaume-Uni

The OECD Budget Practices and Procedures Database provides detailed data on how budgets are made in OECD countries from formulation, to approval, execution and reporting based on surveys conducted every four to five years. This publication presents the results of the latest survey, conducted in 2012, and compares this with the previous survey, conducted in 2007. It finds that fiscal sustainability is a key issue for countries today. It also highlights the growing use of medium-term expenditure frameworks, capital budgeting and top-down budgeting, and it examines transparency of budgeting as well as budgeting flexibility.

Budgeting Practices and Procedures in OECD Countries

Settling in: oecd indicators of immigrant integration 2012

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 90 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. 
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 visit www.oecd.org/tax/transparency

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Canada 2011

How can mathematics education foster the skills that are appropriate for innovative societies ? Mathematics education is heavily emphasised worldwide, nevertheless it is still considered to be a stumbling block for many students. While there is almost a consensus that mathematics problems appropriate for the 21st century should be complex, unfamiliar and non-routine (CUN), most of the textbooks still mainly include routine problems based on the application of ready-made algorithms. The time has come to introduce innovative instructional methods in order to enhance mathematics education and students' ability to solve CUN tasks. Metacognitive pedagogies can play a key role in this. These pedagogies explicitly train students to "think about their thinking" during learning. They can be used to improve not just academic achievement (content knowledge and understanding, the ability to handle unfamiliar problems etc) but also affective outcomes such as reduced anxiety or improved motivation. This strong relationship between metacognition and schooling outcomes has implications for the education community and policy makers. This book is designed to assist practitioners, curriculum developers and policy makers alike in preparing today's students for tomorrow's world.

Critical maths for innovative societies

Panorama de l'environnement 2013 : les indicateurs de l'OCDE

Ce rapport examine les six méchanismes de financement novateurs tels que définis par la Convention sur la diversité biologique (CDB). Il s'agit de la réforme fiscale environnementale, des paiements pour services écosystémiques, de la compensation des atteintes à la biodiversité, des marchés de produits verts, de la biodiversité dans le financement climatique, ainsi que de la biodiversité dans le financement international du développement. Cette publication, qui s'est inspirée de la littérature existante et de plus de 40 études de cas réalisées dans le monde entier, examine les questions suivantes : Quels sont ces mécanismes et comment fonctionnent-ils ? Quelles ressources financières ont-ils mobilisées et quelles sont les possibilités de les accroître ? Enfin, quelles sont les considérations clés de conception et de mise en oeuvre - y compris les mesures de sauvegarde environnementale et sociale - dont il faut tenir compte pour que les pouvoirs publics puissent garantir l'efficacité environnementale, l'efficience économique et l'équité redistributive de ces mécanismes ?

Renforcer les mécanismes de financement de la biodiversité

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.

Senegal, peer review report phase 1 legal and regulatory framework ; global forum on transparency and exchange of information for tax purposes (édition 2015)

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 : Dominican Republic 2015/Phase 1: Legal and Regulatory Framework

Maladie, invalidité et travail : surmonter les obstacles - Volume 2, Australie, Espagne, Luxembourg et Royaume-Uni

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