Stockage définitif des déchets de haute activité: calendrier de mise en oeuvre

Le Comité d'aide au développement (CAD) de l'OCDE procède à des examens périodiques des efforts individuels de coopération au développement des membres du CAD. Les politiques et les programmes de chacun des membres font l'objet d'un examen critique une fois tous les cinq ans. Les examens par les pairs évaluent la performance du membre considéré, non pas seulement celle de son organisme de coopération pour le développement, et examinent les aspects ayant trait tant à la définition de la politique qu'à sa mise en oeuvre. Ils couvrent dans leur globalité les activités de coopération pour le développement et d'aide humanitaire du membre soumis à examen en les replaçant dans le système envisagé dans son entier.

Examens OCDE sur la coopération pour le développement : France 2013

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

Peer review report phase 2, implementation of the standard in pratique : Belize (édition 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.

Uganda 2015 ; peer review report phase 1, legal and regulatory framework

Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government's relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. 

How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.

Tax and development - aid modaliyies for strengthening tax systems

Glossaire du vieillissement des centrales nucléaires

Purchasing power parities and real expenditures

L'Étude économique de l'OCDE pour la Espagne 2012 examine les récents développements économiques, politiques, et les perspectives et jette un regard plus détaillé sur désendetter le secteur privé et surmonter la crise bancaire et sur les perspectives d'emploi des jeunes actifs.

Espagne 2012 etudes economiques de l'ocde

Les Perspectives économiques de l'OCDE, publication semestrielle, présentent une analyse des grandes tendances économiques qui marqueront les deux années à venir. Les Perspectives économiques proposent un ensemble cohérent de projections concernant la production, l'emploi, les prix et balances des opérations courantes et budgétaires. Tous les pays membres de l'OCDE sont examinés ainsi que certains pays non membres. Cette édition comporte une évaluation générale, des chapitres résumant les tendances économiques et fournissant des projections par pays, un chapitre spécial sur les perspectives de croissance et impératifs budgétaires à long terme, et enfin, une annexe statistique.

Stockage définitif des déchets de haute activité: calendrier de mise en oeuvre

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