Publications

Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes.La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.

This review examines the functioning, structure and organisation of the central government and line ministries in Kazakhstan, as well as their capacities to implement national objectives and priorities, outlined in the Kazakhstan’s Vision 2050. It also focuses on tools, strategic management and accountability frameworks in the Government of Kazakhstan, in line with the strategic management principles outlined in the General Approaches to Modernization of Public Administration of Kazakhstan by 2020.

Le Sahara-Sahel traverse des épisodes récurrents d’instabilité, cependant les crises libyenne et malienne récentes intensifient le degré de violence. Elles restructurent les dynamiques géopolitiques et géographiques. Transfrontalières voire régionales, ces crises contemporaines nécessitent de nouvelles réponses institutionnelles. Comment les pays partageant cet espace – Algérie, Libye, Mali, Maroc, Mauritanie, Niger, Tchad et Tunisie - peuvent-ils, ensemble et en relation avec des états tels que le Nigéria, le stabiliser et le développer ?Depuis toujours, le Sahara joue un rôle d’intermédiaire entre l’Afrique du Nord et l’Afrique subsaharienne. Avant l’époque romaine, des routes le traversaient déjà, à l’origine militaires. Les échanges commerciaux et humains sont intenses et fondés sur des réseaux sociaux auxquels se greffent désormais les trafics. La compréhension de leur structuration, de la mobilité géographique et organisationnelle des groupes criminels et des circulations migratoires représente un défi stratégique. Cet ouvrage espère relever ce défi et nourrir les stratégies pour le Sahel de l’Union européenne, des Nations Unies, de l’Union africaine ou encore de la CEDEAO (Communauté économique des États de l'Afrique de l'Ouest) en vue d’une paix durable.Cet Atlas s’appuie sur une analyse cartographiée et régionale des enjeux de sécurité et de développement pour ouvrir des pistes objectives au nécessaire dialogue entre organisations régionales et internationales, États, chercheurs et acteurs locaux.

Since the last IEA review of the United States was published in 2008, the country’s energy policy landscape has fundamentally changed. In many aspects there have been significant improvements, and the country is in a strong position to deliver a reliable, affordable and environmentally sustainable energy system.The most obvious change has been the renaissance of oil and gas production: the growth in unconventional gas production, alongside increased output of light tight oil, is making a substantial contribution to economic activity and competitiveness. Conversely, the expansion in energy production is also raising unease on environmental and safety grounds, concerns which must be addressed appropriately.The U.S. natural gas boom has resulted in stable wholesale electricity prices, lower greenhouse gas emissions and greater system flexibility. The electricity system, however, is in need of significant investment if the country is to meet demand growth forecasts and strengthen its resilience to climate change. Renewable energy production is growing but the durability of federal tax incentives remains a persistent uncertainty.At policy level, a number of strategic initiatives have created a new policy framework over the past six years. Among them, the Climate Action Plan has the potential to guide the U.S. economy away from its reliance on fossil fuels and towards a more sustainable energy system.This review analyses the energy policy challenges facing the United States and provides recommendations for further policy improvements. It is intended to help guide the country towards a more secure, sustainable and affordable energy future.

This 14th annual report on the OECD Guidelines for Multinational Enterprises describes the activities undertaken to promote the observance of the Guidelines during the implementation cycle of June 2013-June 2014. This includes work on due diligence in the financial and extractive sectors, as well as along agricultural supply chains, strengthened co-operation with non-adhering countries, the outcomes of the 2nd Global Forum on Responsible Business Conduct, as well as the activities of National Contact Points who promote the observance of the Guidelines' principles and standards in the 46 adhering countries.

The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries.This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.

This review of the development co-operation efforts of the United Kingdom examines its policies, performance and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

Cet ouvrage passe en revue l’engagement des élèves par rapport à l’école, leur motivation à réussir et leur perception par rapport à l’apprentissage des mathématiques.

Austria has low levels of labour migration from non-EU/EFTA countries. At the same time, intra-EU free mobility has grown significantly and since 2011, overall migration for employment is above the OECD average. It recently reformed its labour migration system, making it more ready to accept labour migrants where they are needed, especially in medium-skilled occupations in which there were limited admission possibilities previously. This publication analyses the reform and the Austrian labour migration management system in international comparison.

The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.