Perspectives économiques en Afrique 2003/2004

Corruption dans les marchés publics - Méthodes, acteurs et contre-mesures

The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates, final consumption expenditure of households by purpose, simplified accounts for three main sectors : general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2005. Country tables are expressed in national currency. Data are based on the System of National Accounts 1993 (1993 SNA) for all countries except Australia which is presented on the basis of the 2008 SNA.

National accounts of OECD countries - Volume 2014 issue 2

Sécurité routière - L'impact des nouvelles technologies

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Saint Lucia.

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 120 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.

Global forum on transparency and exchange of information for tax purposes peer reviews : Saint Lucia 2014 - Phase 2 : implementation of the standard in practice

The spread of the digital economy poses challenges for international taxation. This report sets out an analysis of these tax challenges. It notes that because the digital economy is increasingly becoming the economy itself, it would not be feasible to ring-fence the digital economy from the rest of the economy for tax purposes. The report notes, however, that certain business models and key features of the digital economy may exacerbate BEPS risks, and shows the expected impact of measures developed across the BEPS Project on these risks. The report also describes rules and implementation mechanisms to enable efficient collection of value-added tax (VAT) in the country of the consumer in cross-border business-to-consumer transactions, which will help level the playing field between foreign and domestic suppliers. The report also discusses and analyses options to deal with the broader tax challenges raised by the digital economy, noting the need for monitoring developments in the digital economy over time.

Addressing the tax challenges of the digital economy, action 1 - 2015 final

Japan

Ce rapport sur la France compare les performances et le fonctionnement du système français avec ceux d'autres pays, et se base sur les conclusions des travaux thématiques de l'OCDE ainsi que sur environ 30 entretiens conduits avec les principaux acteurs du système français de recherche et d'innovation. Ce système a connu des transformations profondes au cours de la dernière décennie, et le rapport met l'accent sur le "Programme des Investissements d'Avenir", un plan gouvernemental qui vise à dynamiser la recherche et l'innovation et à encourager les réformes de l'ensemble du système.

Perspectives économiques en Afrique 2003/2004

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