Mobilités ouest-africaines et politiques migratoires des pays de l'OCDE

This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia.

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 : Malaysia 2014 - Phase 2 : Implementation of the Standard in Practice

This report produced in co-operation with the International Energy Agency (IEA), the International Transport Forum (ITF) and the Nuclear Energy Agency (NEA) identifies the misalignments between climate change objectives and policy and regulatory frameworks across a range of policy domains (investment, taxation, innovation and skills, trade, and adaptation) and activities at the heart of climate policy (electricity, urban mobility and rural land use). Outside of countries' core climate policies, many of the regulatory features of today's economies have been built around the availability of fossil fuels and without any regard for the greenhouse gas emissions stemming from human activities. This report makes a diagnosis of these contradictions and points to means of solving them to support a more effective transition of all countries to a low-carbon economy.

Aligning policies for a low-carbon economy

Energy efficiency improvements over the last 25 years saved a cumulative USD 5. 7 trillion in energy expenditures. This virtual supply of energy generates multiple benefits for governments, businesses and households, including greater energy security from reduced dependence on energy imports and billions of tonnes of greenhouse gas emissions reductions. Strengthening our understanding of the energy efficiency market and the prospects over the medium term is becoming increasingly important. The 2015 Energy Efficiency Market Report (EEMR) evaluates the impact of energy efficiency in the energy system and assesses the scale and outlook for further energy efficiency investment using detailed country-by-country energy efficiency indicator data and IEA expertise. This year's report includes an in-depth look into the buildings energy efficiency market and the electricity sector. Energy efficiency investments in the buildings sector totalled between USD 90 billion in 2014. In the electricity sector, energy efficiency has proved critical in flattening electricity consumption in Organisation for Economic Co-operation and Development member countries, driving utilities to adapt their business models. Promoting and expanding energy efficiency markets is a worldwide phenomenon, and EEMR 2015 presents a number of case studies at the national, state and municipal level. These include examinations of Latin America's two largest economies, Brazil and Mexico, which are looking to efficiency to boost productivity and social development. Energy-exporting countries like Saudi Arabia and the Russian Federation are also increasingly turning to efficiency to increase exports and reduce the costs of growing domestic energy consumption. In addition to national governments, major urban areas such as Tokyo, Seoul and Paris are increasingly enabling energy efficiency investment.

Medium-term renewable energy market report 2015

Ce rapport aborde une question qui se pose dans pratiquement tous les secteurs de services aux collectivités, à savoir la réglementation de l'accès à des installations essentielles. Les régulateurs des industries d'équipements collectifs publics se heurtent à un problème crucial : la réglementation des termes et conditions dans lesquels des entreprises en concurrence ont accès à des intrants clés fournis par des concurrents. Le développement de la concurrence et le succès de la libéralisation dépendent souvent des termes de l'accès et des conditions choisies, aussi les pouvoirs publics sont-ils soucieux de faire le bon choix. Préparé par le Comité de la concurrence de l'OCDE, ce rapport traite du secteur des télécommunications et cherche à approfondir la compréhension de la réglementation de l'accès. Les problèmes d'accès ne sont pas des plus faciles pour les autorités de tutelle et les responsables de la politique de la concurrence : ils peuvent en effet être techniquement délicats et donner lieu à des polémiques retentissantes sur le plan pratique. En abordant la question sous ces deux angles, ce rapport cherche à aider les autorités de tutelle et les pouvoirs publics à tirer les leçons de l'expérience de l'OCDE pour obtenir des résultats efficients et compétitifs.

La tarifaction de l'acces dans le secteur des telecommunnications

This review analyses open government principles and practices in Lithuania with the aim to support the government of Lithuania in its current and future public governance reforms. In this context, the OECD examines the role of the centre of government as a catalyst for open government reforms, analyses citizens' participation as a key open government practice and explores the opportunities and challenges of digital government as enabler for open government. It examines open government at the level of central government, complemented by a health sector case study. The book presents practical recommendations to assist the government in delivering on its commitment to enhance openness and inclusiveness of policy making and service delivery, and to strengthen government-citizen relations.

Lithuania : fostering open and inclusive policy making

Les grandes mutations qui transforment l'éducation

Depenses D'Education, De Sante Et Reduction De La Pauvrete En Afrique De L'Est. Madagascar Et Tanzanie

This book examines trends in ageing societies and urban development before assessing the impact of ageing populations on urban areas and strategies for policy and governance. It includes nine case studies covering Toyama, Japan ; Yokohama, Japan ; Lisbon, Portugal ; Calgary, Canada ; Cologne, Germany ; Brno, Czech Republic ; Manchester, United Kingdom ; Philadelphia, United States and Helsinki, Finland.

Mobilités ouest-africaines et politiques migratoires des pays de l'OCDE

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