Ces deux dernières années, la Pologne a rattrapéson retard sur les autres pays de l'OCDEàun rythme plus soutenu, maisàcourt terme, les perspectives sont assombries par des pressions excessives sur la demande et la hausse de l'inflation. L'édition 2008 de l'étude périodique de l'OCDE consacréeàl'économie polonaise analyse les principaux défis auxquels le pays est confronté: politiques monétaire et budgétaire, réforme du système fiscal, pénurie de logements et nécessitéd'améliorer rapidement les infrastructures de transport.

Etudes économiques de l'OCDE Volume 2008 N° 10, J

This report includes revised Phase 1 and Phase 2 reviews of South Africa, now updated with ratings.

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.

South Africa 2013 - Global forum on transparency and exchange of information

Une augmentation de salaire pour récompenser une meilleure performance : une telle politique peut-elle être bénéfique dans le secteur public ? Ce livre présente une vue d'ensemble des politiques de rémunération liée aux performances (RLP) dans l'administration. Il rend compte de l'expérience de 14 pays au cours des 20 dernières années. Il examine aussi bien les avantages que les faiblesses des politiques de RLP. Cet ouvrage explore les diverses voies empruntées par les pays pour mener à bien leurs réformes. Il s'attache à comprendre les raisons pour lesquelles les politiques de RLP sont mises en œuvre et comment ces politiques opèrent concrètement. Les résultats des politiques de RLP sont évalués tant au niveau de l'individu qu'au niveau des équipes. Des recommandations sont proposées pour faciliter la mise en œuvre des politiques de RLP et éviter certains obstacles. Ce livre, qui puise largement dans les rapports préparés par les pays, tire les leçons de deux décennies d'expérience en matière de politiques de RLP. Il évalue également l'impact de ces politiques sur l'efficience du secteur public. Pays couverts : Allemagne, Canada, Chili, Corée, Danemark, Espagne, Finlande, France, Hongrie, Italie, Nouvelle-Zélande, Royaume-Uni, Suède et Suisse.

La rémunération liée aux performances dans l'administration

How can citizens' health and well-being be improved when public resources are limited? What practices allow hospitals and health clinics to get state of art medical equipment and medicine at the right price?

The OECD Procurement Review of the Mexican State's Employees' Social Security and Social Services Institute (ISSSTE) looks at the public entity responsible for providing medical and social services to Mexican civil servants. It provides a comprehensive assessment of its procurement function and how to improve it in order to enhance the overall efficiency and transparency of the organisation and the quality of the services it provides.

The review builds on the OECD Principles for Enhancing Integrity in Public Procurement, good practices of other health organisations as well as comparative data on public procurement in OECD countries.

Mexico : public procurement review of the state's employees' social security - and social services i

This report contains the "Phase 2: Implementation of the Standards in Practice" review, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for the Seychelles.

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 : The Seychelles 2013

L´espérance de vie n´a jamais été aussi élevée qu´aujourd´hui tandis que la fécondité est en diminution dans la majorité des pays de l´OCDE. Pour faire face à ces tendances démographiques, il faut adapter les dépenses publiques de protection sociale et assurer leur viabilité à long terme, en particulier en favorisant l´emploi des seniors. Avec le recul de l´âge légal de la retraite, les seniors vont travailler plus longtemps et les entreprises devront les garder en emploi. Mais parmi les seniors, ceux qui perdent leur emploi risquent de rester longtemps au chômage car leurs chances d´en retrouver un sont faibles. Comment les pays peuvent-ils réagir face à cette réalité ? Comment donner aux seniors de meilleurs choix et incitations au travail ? Comment promouvoir la diversité des âges dans les entreprises ? Cette série de rapports s´attache à analyser et évaluer quelles sont les meilleures politiques à mener pour favoriser l'employabilité, la mobilité professionnelle et la demande de travail à un âge plus élevé.

France ; mieux travailler avec l'âge ; vieillissement et politiques de l'emploi

The governance of regulators

The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.

Measuring the digital economy : a new perspective

This report contains the "Phase 2: Implementation of the Standards in Practice" review, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for Turks and Caicos.

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 : Turks and Caicos Islands 2013  / Phase 2: Implementation of the Standard in Practice

Etudes économiques de l'OCDE Volume 2008 N° 10, J

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