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Coopération fiscale 2008 - Vers l'établissement de règles du jeu équitables

The OECD Programme for International Student Assessment (PISA) examines not just what students know in mathematics, reading and science, but what they can do with what they know. This is the first of six volumes that present the results of the 2012 PISA survey, the fifth round of the triennial assessment. It summarises the performance in mathematics, reading and science of students in PISA 2012.

PISA 2012 - Results : What Students Know and Can Do (Volume 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 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.

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

Having made impressive progress in widening access to basic education, Indonesia must now consolidate these gains and develop an education system that will support better the needs of a rapidly emerging economy in its transition towards high-income status. This report provides guidance on how Indonesia can rise to this challenge. It highlights three main policy directions which, pursued together, would help Indonesia advance on the path towards stronger growth and more inclusive and sustainable development. The first priority is to raise the quality of education and ensure that all learners acquire the skills they need to succeed in life and work. The second goal is to widen participation, requiring a concerted effort to improve access for disadvantaged groups and expand provision beyond the basic level. The final challenge is to increase efficiency, with a more data-driven approach to resource allocation, better tailoring of provision to local needs, and stronger performance management.

Education in Indonesia, rising to the callenge

Les Études économiques de l'OCDE : Japon 2011 examine les développements économiques récents, les politiques et les perspectives économiques, sustainabilité fiscale, et la reforme du système educatif.

Etudes économiques de l'OCDE : Japon 2011

On a davantage appris sur le fonctionnement du cerveau au cours de cette dernière décennie que durant tous les siècles précédents. Ces développements ouvrent des perspectives majeures sur l'éducation et sur la compréhension des processus d'apprentissage. La nouvelle "science de l'apprentissage" permet désormais d'appréhender la façon dont le cerveau produit la perception, la mémoire et le langage, et souligne l'importance des premières années, comme des plus tardives, pour réussir à apprendre tout au long de la vie. Elle permet de mieux comprendre, entre autres choses, comment améliorer les compétences de chacun en lecture et en mathématiques, et montre l'importance de la distinction entre l'inné et l'acquis en matière d'apprentissage et de développement du cerveau.

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