OECD's 2014 Economic Survey of Australia examines recent economic developments, policies and prospects. Special chapters cover taxes and transfers, and federal-state relations.

Australia 2014 OECD economic surveys

Produced by the International Social Science Council (ISSC) and UNESCO, and published by the OECD, the 2013 World Social Science Report represents a comprehensive overview of the field gathering the thoughts and expertise of hundreds of social scientists from around the world. This edition focuses on the transformative role of the social sciences in confronting climate and broader processes of environmental change, and in addressing priority problems from energy and water, biodiversity and land use, to urbanisation, migration and education. The report includes 100 articles written by 150 authors from 41 countries all over the world. Authors represent some 24 disciplines, mainly in the social sciences. The contributions highlight the central importance of social science knowledge for environmental change research, as a means of understanding changing environments in terms of social processes and as framework for finding concrete solutions towards sustainability.

World Social Science Report 2013 - Changing Global Environments

SECCIÓN ESPECIAL: TRIBUTACIÓN Y PYMES EN AMÉRICA LATINA

Estadísticas tributarias en América Latina es una publicación conjunta del Centro de Política y Administración Tributaria y el Centro de Desarrollo de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT). Su objetivo es proporcionar datos internacionalmente comparables sobre los niveles y estructuras tributarias para una selección de economías de América Latina y el Caribe. El modelo seguido es la base de datos Revenue Statistics de la OCDE, la cual es una referencia fundamental, respaldada por una metodología bien establecida, para los países miembros de la OCDE. Al extender esta metodología de la OCDE para América Latina, Estadísticas tributarias en América Latina permite una fácil comparación sobre los niveles y estructuras tributarias no sólo  entre las economías de la región sino también entre éstas y las de los países más industrializados.

Revenue statistics in latin america 1990-2010 - estadisticas tributarias en america latina

This report examines what countries have achieved in terms of strengthening resilience through better risk management and identifies persisting challenges. It focuses on the importance of creating an institutional environment that engages all stakeholders and allows them to build resilience against future shocks. This report has contributed to the development of the OECD Recommendation on the Governance of Critical Risks.

Boosting Resilience through Innovative Risk Governance / Preliminary version - Preliminary version

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, 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.

People's Republic of China 2013 - Global forum on transparency and exchange of information

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 100 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. 

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 visit www.eoi-tax.org (Lien -> http://www.eoi-tax.org/).

Slovenia 2012 - peer review report phase 1 legal and regulatory framework - global forum on transpar

This review analyses progress and challenges of open government data in the Polish national context. It is based on existing OECD methodology and formulates recommendations that aim to help Poland improve open government data efforts and achieve impacts. The recommendations take into account the departing level of the Polish context and focus on priority needs, which in the case of Poland is the establishment of an " infrastructure " to support coherent and sustainable efforts across the administration : creation of an ecosystem of related and co-operating actors, establishment of a supportive governance framework, development of the needed skills and culture among civil servants.

Open government data review of Poland - Unlocking the value of government

OECD's 2012 Economic Survey of the Euro examines recent economic developments, policy and prospects.  In addition it includes special chapters cover Euro Area imbalances and Euro Area governance and  structural reforms and their short-term impact.

OECD Economic Surveys : Euro Area 2012

This  publication analyses recent development in migration movements and policies in OECD countries and some non member countries including migration of highly qualified and low qualified workers, temporary and permanent, as well as students. This edition also contains two special chapters on topical issues: fiscal impact of migration and discrimination.

Australia 2014 OECD economic surveys

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