Comprendre Le Cerveau. Vers Une Nouvelle Science De L'Apprentissage

This report contains the "Phase 2: Implementation of the Standard in Practice" review for Singapore, as well as 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.

Singapore 2013 - Global forum on transparency and exchange of information

Evaluation des réformes des politiques agricoles de l'Union européenne

Amélioration les dispositifs d'incitation dans les organismes donneurs - Bonnes pratiques et outil d'auto-évaluation

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

Depuis 2002, la publication annuelle Perspectives économiques en Afrique a surveillé le progrès des économies du continent. L'Afrique a beaucoup progressé au cours des sept années de forte croissance entre 2002 et 2008, mais son élan a été coupé court par la récession la plus profonde et la plus étendue de ces dernières 50 années. Cette édition montre un continent se remettant difficilement de la crise et essayant d'identifier de nouvelles pratiques plus résistantes aux chocs économiques, afin de retrouver le progrès. Dans ce contexte, les décideurs politiques des pays africains et de l'OCDE, dans les secteurs public comme privé, trouveront un intérêt particulier à l'édition actuelle dans le cadre de leurs activités.

Publié conjointement par la Banque africaine de développement (BAD), le Centre de développement de l'OCDE et la Commission économique des Nations-Unies pour l'Afrique (CEA), le projet Perspectives économiques en Afrique est généreusement soutenu par le Fonds de développement européen. Il combine l'expertise accumulée par l'OCDE, qui publie les Perspectives économiques de l'OCDE deux fois par an, avec les connaissances de la BAD, de la CEA et un réseau de centres de recherches africains sur les économies africaines.   

Les Perspectives de cette année examinent les développements récents dans les secteurs économique, social et politique, ainsi que l'évolution probable à court-terme de 50 pays africains. Les Perspectives économiques de l'Afrique sont tirées d'une analyse pays-par-pays basée sur un cadre commun unique. Cela inclut un exercice de prévision de 2010 à 2012 basé sur un modèle macroéconomique simple, ainsi qu'une analyse du contexte social et politique. Le chapitre sur la vue d'ensemble de la situation contient une synthèse comparative des perspectives des pays africains, plaçant ainsi l'évolution des économies africaines dans le contexte économique mondial. Un annexe statistique complète le volume.

Les Perspectives économiques de l'Afrique 2010 met l'accent sur la mobilisation des ressources et de l'aide publiques en Afrique, présentant un rapport détaillé des meilleures pratiques d'administration fiscale, de politique et d'accords multilatéraux, y compris des recommandations sur la manière d'aborder les défis à venir. Le rôle de l'aide au développement dans la mobilisation des ressources publiques des pays africains pour atteindre leurs objectifs de développement est également abordé. Les données d'origine, résultat de l'analyse des 50 pays, sera disponible gratuitement sur www.africaneconomicoutlook.org (Lien -> http://www.africaneconomicoutlook.org/).

Perspectives économiques en Afrique 2010

The precipitous fall in oil prices, continued geopolitical instability and the ongoing global climate negotiations are witness to the dynamic nature of energy markets. In a time of so much uncertainty, understanding the implications of the shifting energy landscape for economic and environmental goals and for energy security is vital. The World Energy Outlook 2015 (WEO-2015) will present updated projections for the evolution of the global energy system to 2040, based on the latest data and market developments, as well as detailed insights on the prospects for fossil fuels, renewables, the power sector and energy efficiency and analysis on trends in CO2 emissions and fossil-fuel and renewable energy subsidies.

World Energy Outlook 2015

This book contains the 2014 Phase 1 Global Forum Peer Review report for Latvia. 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 : Latvia 2014 - Phase 1 : legal

Energy efficiency improvements over the last 25 years saved a cumulative USD 5. 7 trillion in energy expenditures. This virtual supply of energy generates multiple benefits for governments, businesses and households, including greater energy security from reduced dependence on energy imports and billions of tonnes of greenhouse gas emissions reductions. Strengthening our understanding of the energy efficiency market and the prospects over the medium term is becoming increasingly important. The 2015 Energy Efficiency Market Report (EEMR) evaluates the impact of energy efficiency in the energy system and assesses the scale and outlook for further energy efficiency investment using detailed country-by-country energy efficiency indicator data and IEA expertise. This year's report includes an in-depth look into the buildings energy efficiency market and the electricity sector. Energy efficiency investments in the buildings sector totalled between USD 90 billion in 2014. In the electricity sector, energy efficiency has proved critical in flattening electricity consumption in Organisation for Economic Co-operation and Development member countries, driving utilities to adapt their business models. Promoting and expanding energy efficiency markets is a worldwide phenomenon, and EEMR 2015 presents a number of case studies at the national, state and municipal level. These include examinations of Latin America's two largest economies, Brazil and Mexico, which are looking to efficiency to boost productivity and social development. Energy-exporting countries like Saudi Arabia and the Russian Federation are also increasingly turning to efficiency to increase exports and reduce the costs of growing domestic energy consumption. In addition to national governments, major urban areas such as Tokyo, Seoul and Paris are increasingly enabling energy efficiency investment.

Comprendre Le Cerveau. Vers Une Nouvelle Science De L'Apprentissage

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques