Allemagne : septembre 2004

Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures économiques et d'analyse économique, et sont de plus en plus utilisées pour des comparaisons internationales. Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d'impôts. Elle constitue également un ensemble unique de statistiques fiscales détaillées et comparables au niveau international, utilisant une présentation identique pour tous les pays de l'OCDE depuis 1965.

Statistiques des recettes puliques 1965-2004

The work undertaken by the Greek authorities in recent years to reinforce competition law and the Hellenic Competition Commission, to simplify business administration and to liberalise professional services have demonstrated the political willingness to address the problem of existing regulatory barriers to competition that have contributed to holding back the economic recovery.

The OECD Competition Assessment Project, through the scrutiny of legislation in four sectors of the Greek economy, food processing, retail trade, building materials and tourism, has identified 336 areas where particular reform can be undertaken, from a total of 539 provisions that were selected using the OECD Competition Assessment Toolkit.

If our recommendations are implemented, benefits to consumers in Greece and to the Greek economy should arise in all four sectors. Throughout this report, we seek to identify the sources of those benefits and where possible provide quantitative estimates. Estimates are made on the basis of experiences of deregulation in other countries in some instances, or by relating conservative estimates of efficiency gains to the overall size of the business activity affected.

Greece - OCDE competition assessment reviews

L'Ocde En Chiffres. Edition 2002, Statstiques Sur Les Pays Membres

The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The recommended approach ensures that an entity's net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). This approach includes three parts : a fixed ratio rule based on a benchmark net interest/EBITDA ratio ; a group ratio rule which allows an entity to deduct more interest expense in certain circumstances based on the position of its worldwide group ; and targeted rules to address specific risks. A country may choose not to introduce the group ratio rule, but in this case it should apply the fixed ratio rule to multinational and domestic groups without improper discrimination.

Limiting base erosion involving interest deductions and other financial payments, Action 4, 2015 Final Report

Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.

Developing a multilateral instrument to modify bilateral tax treaties ; action 15 : 2015 final report

The Latin American Economic Outlook is the OECD Development Centre’s annual analysis of economic developments in Latin America. It is produced in partnership with the United Nations Economic Commission for Latin America and the Caribbean (ECLAC) as well as CAF, the development bank of Latin America. Each edition includes a detailed macroeconomic overview as well as analysis of how the global context is shaping economic performance in the region. The Latin American Economic Outlook also takes an in-depth look at a special theme related to development in Latin America, taking into account future strategic challenges and opportunities. The 2015 edition focuses on the role of education, skills and innovation for development, taking stock of the current situation in the region, identifying the main challenges and opportunities in these fields, and presenting a series of policy areas where action is needed to impulse Latin America’s development.

Latin american economic outlook 2015

Statistiques Des Recettes Publiques. Etudes Speciales : Questions En Cours Sur La Collecte Des Recettes Publiques, L'Impact Des Revisions Des Pib 1965/2000, Edition 2001

Mexico has made several efforts to design and implement a regulatory improvement policy over the past several years. The institutions involved in the better regulation policy have played a key role in enhancing regulatory quality. This includes the Federal Regulatory Improvement Commission (COFEMER), the Ministry of Economy, and the Ministry of Public Administration. Mexico now has two decades of experience in the application of Regulatory Impact Analysis (RIA). Over this period, it has continued to expand the scope of RIA, to refine and improve the specific requirements and to invest substantial resources in implementation. Recently, Mexico has adopted the internationally recognised Standard Cost Model, which has brought a renewed impetus across the federal government to reduce administrative burdens generated by formalities. There is also a thriving multi-level regulatory governance programme. As a result, Mexico is currently at a stage where positive results are being obtained. However, this is not the time to slow down; instead, further work should be fostered to step up to a new phase of regulatory quality which embeds an effective and profound regulatory improvement culture across the federal government.

Allemagne : septembre 2004

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