Cleaner in China

Le présent Rapport annuel, le treizième du genre, décrit les activités entreprises afin de promouvoir le respect des Principes directeurs pendant la période de mise en oeuvre entre juin 2012 et juin 2013. Cette période comprend le lancement du Forum mondial sur la Conduite responsable des entreprises, l'élaboration d'un robuste agenda proactif qui a pour but de promouvoir le respect efficace des principes et standards contenus dans les Principes directeurs.

Rapport annuel sur les principes directeurs de l'OCDE à l'intention des entreprises multinationales

La Stratégie de l'OCDE pour une croissance verte vise à formuler des recommandations concrètes et à fournir des instruments de mesure, notamment des indicateurs, qui aideront les pays à engendrer la croissance économique et le développement, tout en veillant à ce que les actifs naturels continuent de fournir les ressources et les services environnementaux sur lesquels repose notre bien-être. La Stratégie propose un cadre d'action adaptable selon les spécificités nationales et le stade de développement des pays. 

Ce rapport étudie divers aspects de la croissance verte dans les secteurs de l'agriculture et de la pêche.

Alimentation et agriculture

La croissance économique nécessite des réseaux de transport efficaces, et les transports continuent d'avoir des effets néfastes sur l'environnement, la santé et l'économie. L'impact négatif des transports sur l'environnement est-il une conséquence inéluctable de la croissance économique ? Cet ouvrage présente un large panorama de la recherche sur les rapports entre la demande de transport et la croissance économique. Il mène une réflexion approfondie sur les effets environnementaux et économiques d'une série d'instruments destinés à découpler l'impact des transports sur l'environnement et la croissance économique. L'ouvrage montre qu'il est possible de découpler l'impact des transports sur l'environnement et la croissance économique en utilisant de façon efficiente les taxes, droits et redevances ainsi que d'autres instruments économiques. Ces approches économiques peuvent compléter les mesures réglementaires pour favoriser un report sur des modes de transport plus respectueux de l'environnement, comme par exemple un report du transport routier sur différents types de transport ferroviaire. L'amélioration de la logistique du transport de marchandises et la dématérialisation de l'économie sont d'autres éléments qui peuvent aider à découpler l'impact des transports et la croissance économique. Ces diverses approches doivent être mises en œuvre en tenant tout particulièrement compte des situations et des spécificités propres à chaque pays. En effet, des instruments bien adaptés à un pays peuvent ne pas convenir à d'autres.

L'impact environnemental des transports: comment le découpler de la croissance économique?

This book presents a study of the corporate governance legal framework and enforcement by capital market regulators in participating Asian jurisdictions. The study focuses on the following areas: the legal framework and adequacy of laws, with a focus on related-party transactions, disclosure of ownership and control, and fiduciary duties of directors; the structure of enforcement authorities; the authority to monitor, supervise, investigate, enforce and impose sanctions; disclosure of enforcement actions and practices; the role of the courts and the judicial system; and cross-border enforcement.

Public enforcement and corporate governance in Asia

How to make the most of public investment? This question is critical in today's tight fiscal environment. Given that sub-national governments in OECD countries carry out more than two thirds of total capital investment, they have played a key role in executing national stimulus packages during the global crisis. The effectiveness of recovery strategies based on public investment thus depends largely on the arrangements between levels of government to design and implement the investment mix.  This report provides an overview of challenges met in the recovery and highlights good practices and lessons learned, focusing on eight country cases: Australia, Canada, France, Germany, Korea, Spain, Sweden and the United States. As stimulus packages are being phased out since 2010, many countries have moved toward fiscal consolidation and targeted public investment as an adjustment variable. Co-ordination between levels of government was essential to implement recovery measures, and it is equally important to better prioritise reduced public investment and make the most of it for sustainable growth.

Making the Most of Public Investment in a Tight Fiscal Environment

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2013

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

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 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 (Lien -> http://www.eoi-tax.org).

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews : Australia 2013 - Global Forum on Transparency and Exchange of Information for Tax Purposes

Cleaner in China

Plus de livres de OCDE

Critiques

Ce livre n'a pas encore de critiques