The National Accounts of OECD Countries, Financial Accounts includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation.

The data in this publication are also available on the OECD iLibrary  under the title Financial Accounts, OECD National Accounts Statistics (http://dx.doi.org/10.1787/na-fa-data-en)

National Accounts of OECD Countries, Financial Accounts 2013

New nanomaterials offer promising avenues for future innovation, which can contribute towards the sustainability and resource efficiency of the tyre industry. Yet uncertainty over environmental health and safety (EHS) risks appears to be a main and continuous concern for the development of new nanomaterials in tyre production, even for those closest to market. Lack of sector-specific guidance represents a major gap. This report provides insights into the policy issues related to nanotechnology use in the tyre industry : the status of nanotechnology innovation in the sector and the drivers of innovation in the tyre industry ; the economic and social costs and benefits of using nanotechnology in tyres ; the safe use of new nanomaterials at all stages of their life cycles ; the identification of the tools and frameworks supporting decision making at various stages of product development ; and the facilitation of outreach and knowledge transfer on the safe use of new nanomaterials. A risk management framework has also been developed as part of the study to enable site-specific or company-specific risk assessments or risk management strategies for using nanomaterials as additives in tyres.

Nanotechnology and tyres - Greening industry and transport

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/).

Sweden 2013 Peer Review Report

La culture joue un rôle capital dans le développement local. En effet, si la culture est une source d'emplois, d'exportations et de revenus à l'échelon national, elle l'est aussi au niveau local. Dans les villes, les métropoles et les régions, la culture est une composante essentielle du cadre de vie, une source de revenus liés au tourisme, ainsi qu'un levier de créativité pour la production de biens et services nouveaux. La contribution de la culture à l'emploi peut varier de 3 à 7 pour cent voire plus. Ainsi, il n'est pas étonnant que les gouvernements locaux souhaitent encourager le tourisme culturel, les districts culturels, ou les quartiers culturels. Ce rapport met en évidence l'impact de la culture sur les économies locales ainsi que les enjeux méthodologiques liés à son identification. Il montre en particulier que la contribution actuelle de la culture au développement économique ne se limite pas à la seule attraction de touristes : elle est de manière croissante à la base de toute une série d'activités créatrices, qui gagnent à se développer en se regroupant sur les territoires. Il montre aussi que la culture continue d'être un puissant levier d'intégration sociale pour des individus ou des communautés en difficulté, contribuant à ce titre à rendre le développement durable. En tirant des leçons d'expériences récentes, cet ouvrage indique comment les politiques publiques peuvent utiliser la culture comme un levier de développement, que ce soit par le biais de partenariats, d'aménagements fiscaux, ou d'autres instruments innovants. Ce livre précise également quelles en sont les implications pour les gouvernements centraux dans les domaines de la formation et des droits de propriété intellectuelle. Pays couverts : Australie, Canada, Espagne, Etats-Unis, France, Grèce, Irlande, Italie, Japon, Maroc, Nouvelle-Zélande, Portugal, Royaume-Uni.

La culture et le développement local

L'industrie de l'assurance présente une composante essentielle de l'économie, par l'importance des primes collectées et des investissements réalisés et, plus fondamentalement, en raison du rôle social et économique qu'elle joue en couvrant les risques des particuliers et des entreprises.

Cette publication annuelle rassemble les principales données statistiques officielles du secteur des assurances pour tous les pays de l'OCDE. Le lecteur y trouvera des informations sur les activités de cette industrie ainsi que des indications sur les grandes tendances du marché international.

Pour la première fois, un chapitre analytique intégrant des données des pays de l'OCDE et de certaines économies supplémentaires a été inséré. Ce chapitre additionnel met en évidence les raisons sous-jacentes des tendances dans la croissance des primes brutes et les développements des sinistres entre 2010 et 2011, et présente des indicateurs clés de performance.

Les données, standardisées dans la mesure du possible, sont détaillées en nombreuses sous-rubriques et une série d'indicateurs permet une meilleure compréhension des caractéristiques des différents marchés nationaux. Cette publication constitue un outil indispensable aux utilisateurs des administrations, du monde des affaires et du monde universitaire amenés à travailler dans le domaine des assurances.

Les données de cette publication sont également disponibles sous forme de base de données en ligne via http://dx.doi.org/10.1787/ins-data-fr (Lien -> http://dx.doi.org/10.1787/ins-data-fr)).

Statistiques de l'OCDE sur les assurances 2012

Rapport annuel sur les principes directeurs à l'intention des entreprises multinationales édition 2005

Austerity drives are leading governments to reduce operational cuts through the wage bill and staffing levels. A big lesson from past experience suggests that when pay cuts and freezes are necessary, it is essential to assess the savings relative to the costs, the loss of institutional knowledge if key contributors retire or resign, the time lost by managers and employees who have to deal with the issues related to vacancies and reorganizations, the lost productivity while people acquire new skills and learn new jobs, and the falloff in performance among employees who become discouraged or unsatisfied. This assessment does not appear to have taken place in the current crisis. This report argues that any new approaches to public sector pay must help to : enhance external competitiveness of salaries; promote internal equity throughout the public sector; reflect the values of public organisations; and align compensation with government’s core strategic objectives. It calls for a recognition of the supply and demand for specific expertise.

Public Sector Compensation in Times of Austerity

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 : Albania 2015 / Phase 1: Legal and Regulatory Framework

This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.

National Accounts of OECD Countries, Financial Accounts 2013

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