Le rapport Coopération pour le développement de l'OCDE est le document clé annuel de référence pour des statistiques et des analyses sur les tendances de l'aide internationale. Cette édition 2012 vise à fournir des pistes de réflexion sur la façon d'aborder les défis actuels du développement durable, en se focalisant sur la participation et la bonne gouvernance afin d'assurer que nos ressources limitées soient équitablement réparties, aujourd'hui comme demain.
Le partage des ressources limitées  entre un nombre croissant de personnes - et de consommateurs - représente un défi crucial. C'est dans cet esprit que J. Brian Atwood, Président du Comité d'aide au développement (CAD), a invité plusieurs personnalités intellectuelles, leaders dans le domaine des défis du développement durable et participatif, à contribuer à ce rapport.

Coopération pour le développement 2012

Les questions sociales sont à la fois diverses et liées. On ne saurait, par exemple, aborder l'exclusion sociale sans parler en même temps des obstacles à l'intégration du marché du travail et des questions concernant l'état de santé et l'éducation des personnes concernées. Faire face au vieillissement de la population nécessite de nouvelles approches quant aux soins de santé, à l'emploi et aux retraites. Les indicateurs sociaux regroupés dans cet ouvrage ont été élaborés afin d'offrir une vision d'ensemble des comparaisons internationales et de l'évaluation des tendances et des résultats des politiques sociales. En soulignant les interactions entre l'état et les actions de la société dans un large éventail de domaines d'intervention, cette batterie d'indicateurs aidera le lecteur à déterminer si les grandes orientations des politiques publiques et des interventions de la société répondent effectivement aux principales préoccupations d'ordre social auxquelles sont confrontés les pays de l'OCDE. Cet ouvrage a pour ambition de fournir un aperçu des tendances et des politiques sociales sans négliger pour autant les spécificités des contextes nationaux dans lesquels s'inscrivent ces politiques. Les indicateurs sociaux de Panorama de la société peuvent être classés selon deux dimensions. La première dimension correspond aux trois objectifs principaux de politique sociale, c'est-à-dire l'autonomie des personnes, l'équité et la cohésion sociale. La seconde dimension correspond à la nature des indicateurs, c'est-à-dire le contexte social, l'état de la société et les réponses qu'elle est à même d'apporter. On trouvera dans cette édition des informations sur divers thèmes de politique sociale, incluant la démographie, les caractéristiques familiales, le marché du travail, l'emploi des mères de famille, les prestations hors emploi, la pauvreté persistante, les dépenses sociales et de santé, le bien-être subjectif ou encore les taux de suicide. Ce rapport contient également un " guide " pour aider le lecteur à comprendre la structure des indicateurs sociaux de l'OCDE. Enfin, cet ouvrage donne un aperçu du rôle des indicateurs sociaux dans la mesure du bien-être des citoyens et des sociétés dans les pays de l'OCDE.

Panorama de la société - Les indicateurs sociaux de l'OCDE

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 100 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 and www.eoi-tax.org.

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

Australia's health system functions remarkably well, despite operating under a complex set of institutions that make coordinating patient care difficult. Complications arising from a split in federal and state government funding and responsibilities are central to these challenges. This fragmented health care system can disrupt the continuity of patient care, lead to a duplication of services and leave gaps in care provision. Supervision of these health services by different levels of government can manifest in avoidable impediments such as the poor transfer of health information, and pose difficulties for patients navigating the health system. Adding to the Australian system's complexity is a mix of services delivered through both the public and private sectors. To ease health system fragmentation and promote more integrated services, Australia should adopt a national approach to quality and performance through an enhanced federal government role in steering policy, funding and priority setting. The states, in turn, should take on a strengthened role as health service providers, with responsibility for primary care devolved to the states to better align it with hospital services and community care. A more strategic role for the centre should also leave room for the strategic development of health services at the regional level, encouraging innovation that is responsive to local population need, particularly in rural and remote areas.

Autralia 2015 - OECD reviews of health care quality-raising standards

This book contains the 2014 Phase 1 Global Forum Peer Review report for Colombia.

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.

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

Cette publication est la neuvième édition de la version abrégée du Modèle de Convention fiscale concernant le revenu et la fortune de l’OCDE. Cette version abrégée contient le texte intégral du Modèle de Convention fiscale tel qu’il se lisait le 15 juillet 2014, excluant toutefois les notes historiques, la liste détaillée des conventions conclues entre les pays membres de l'OCDE et les rapports antérieurs qui sont inclus dans la version intégrale.

Modèle de convention fiscale concernant le revenu et la fortune 2014

Études économiques de l'OCDE : Fédération de Russie 2014 examine les développements récents, les politiques et les perspectives économiques de ce pays. Ce rapport comporte des chapitres consacrés au stimuler la productivité par l'amélioration du climat des affaires et des compétences.

Études économiques de l'OCDE : Fédération de Russie 2013

This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

Swizerland 2013 - OECD development co-operation peer reviews

This report contains the "Phase 2: Implementation of the Standard in Practice" review of the British Virgin Islands, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

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.

Coopération pour le développement 2012

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