Publications


  • 27-July-2017

    English

    Evaluation of Agricultural Policy Reforms in the European Union - The Common Agricultural Policy 2014-20

    The Common Agricultural Policy (CAP) is the primary agricultural policy instrument of the European Union. This report focuses on the new features and institutional context of the current CAP 2014-20, adopted by the European Parliament and the European Council in December 2013. Special attention is given to risk management instruments and environmental measures. The conclusions drawn in this report seek to inform future reforms of the CAP.
  • 27-juillet-2017

    Français

    Neutraliser les effets des dispositifs hybrides impliquant une succursale, Action 2 - Cadre inclusif sur le BEPS

    Ce rapport de 2017 présente des recommandations portant sur des règles relatives aux asymétries impliquant des succursales de nature à aligner le traitement de ces structures sur le traitement des dispositifs hybrides décrit dans le Rapport de 2015 sur « Neutraliser les effets des dispositifs hybrides » (Rapport sur l'Action 2). Les asymétries impliquant une succursale surviennent lorsque les règles ordinaires qui régissent la répartition des produits et des charges entre la succursale et le siège social aboutissent à ce qu'une fraction du bénéfice net du contribuable échappe à l'impôt à la fois dans la juridiction de la succursale et dans celle du siège. À la différence des asymétries hybrides qui résultent de conflits dans le traitement juridique d’entités ou d’instruments, les asymétries impliquant une succursale exploitent plutôt les disparités dans la manière dont le siège et la succursale comptabilisent un paiement effectué par la succursale ou à son profit. Le présent rapport indentifie cinq sortes de dispositifs asymétriques impliquant une succursale  qui donnent lieu à l’une des trois catégories d’asymétries suivantes: effet de déduction / non-inclusion, effet de double déduction, effet indirect de déduction / non-inclusion. Ce rapport formule des recommandations spécifiques visant à améliorer les législations nationales de manière à réduire la fréquence des asymétries impliquant une succursale, ainsi que des règles ciblées sur ces asymétries qui en corrigent les effets fiscaux soit dans la juridiction de résidence, soit dans celle de la succursale afin de neutraliser l’asymétrie sur laquelle ils reposent sans en modifier aucune des autres conséquences fiscales, économiques ou réglementaires. Les annexes résument les recommandations et l’Annexe B présente un certain nombre d’exemples qui illustrent l’effet attendu des règles préconisées
  • 27-July-2017

    English

    Garlic

    This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by the OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the garlic Standard. This brochure describes and demonstrates the quality parameters of garlic, and is accompanied by high quality photographs. It is a valuable tool for inspection authorities, professional bodies, and traders interested in international trade in garlic.
  • 26-July-2017

    English

    OECD Development Co-operation Peer Reviews: Slovenia 2017

    This review assesses the performance of Slovenia, including looking at how Slovenia might increase the impact of its aid through a tighter thematic focus and geographic footprint, a stronger focus on results and better mainstreaming of gender and environment across its development co-operation.
  • 25-July-2017

    English

    SME and Entrepreneurship Policy in Canada

    SMEs and entrepreneurs make an important contribution to the Canadian economy. SMEs account for 60% of total employment, and Canada performs very well across many measures of small business generation, growth and innovation. However, further increases in productivity in medium-sized firms, an increase in SME exports, a greater business start-up rate and an increased number of high-growth firms could bring substantial benefits for the national economy.
    This report identifies several areas where new policy approaches could help achieve these objectives. Framework conditions for small business could be improved in business taxation, public procurement, access to financing and the commercialisation of research. New and extended programmes could be introduced in domains including entrepreneurship education, management advice and consultancy, and workforce skills development. A major effort is recommended to prioritise women's entrepreneurship, including by supporting social enterprises, and federal support could be offered to support the exchange of information on best practice SME regulations and programmes among provinces and territories. All this could be brought together and co-ordinated through the umbrella of a national strategy and a lead agency for SME and entrepreneurship policy.
     
  • 20-July-2017

    English

    Revenue Statistics in Asian Countries 2017 - Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

    The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.
  • 19-July-2017

    English

    Public Procurement Review of Mexico's PEMEX - Adapting to Change in the Oil Industry

    This report on Mexico’s state-owned oil company PEMEX is part of a series of OECD reviews of Mexico’s procurement institutions. PEMEX’s procurement system was overhauled after Mexico’s 2013 Energy Reform opened up the sector to private participation, requiring PEMEX to compete in an open market. Using the 2015 Recommendation of the OECD Council on Public Procurement as a benchmark, the review assesses the effectiveness and integrity of PEMEX’s entire procurement system while identifying a series of actions for improvement. A state-of-the art procurement system can not only help PEMEX achieve value for money on a sustainable basis, but also support other social and environmental policy objectives in Mexico.
  • 19-July-2017

    English

    The Future of Trucks - Implications for energy and the environment

    The road freight sector is both a key enabler of economic activity and a key source of energy demand, in particular oil. Trucks rely almost exclusively on oil-based fuels. They are the second largest source of global oil demand, following passenger cars and at a similar level as the entire industry sector. Road freight is the largest source of global diesel demand, at around half of the global total. With this high dependency of trucks on oil come environmental concerns. Globally, more than one-third of transport-related CO2 emissions, and 7% of total energy-related CO2, come from road freight transport.

    This report outlines the ways in which vehicle efficiency technologies, systemic improvements in logistics and supply chain operations, and alternative fuels can ensure that road freight transport will continue to support economic growth while meeting key energy and environmental policy objectives.

  • 19-July-2017

    English

    Energy Policies of IEA Countries: France 2016

    France has a significantly low-carbon electricity mix, owing to the key role of nuclear energy. However, much of France’s nuclear fleet is reaching the end of its lifetime. Against this background, France has started an ambitious energy transition: it is a world leader in designing a governance framework with a national low-carbon strategy, carbon budgets, a carbon price trajectory and plans for energy investment.France plans to reduce the share of nuclear to 50% in the electricity mix by 2025. While some nuclear reactors may continue long-term operation under safe conditions, maintaining security of supply and a low-carbon footprint while reducing nuclear energy will require investments in renewable energy and efficiency. The 2016 IEA review of France’s energy policies highlights these and several other areas that are critical to the success of the energy transition. For example, planned growth of the share of electric vehicles and variable renewable electricity will require enhanced power system operation and flexibility, including demand-side response, smart grids and metering, and more interconnections.The financing of this transition depends upon continued carbon price signals, increasingly open markets, competition, and consumer empowerment in gas and electricity retail markets.This review analyses the energy policy challenges facing France and provides recommendations for further policy improvements. It is intended to help guide the country towards a more secure, sustainable and affordable energy future.
  • 18-juillet-2017

    Français

    Examens environnementaux de l'OCDE : Corée 2017 (Version abrégée)

    Cette publication est la version abrégée du troisième Examen environnemental de la Corée. Elle contient le résumé, ainsi que l’évaluation et les recommandations officielles du rapport, issues des trois chapitres sur les tendances et développements récents, la gouvernance, la croissance verte, ainsi que des deux chapitres détaillés sur les déchets, la gestion des matières et l’économie circulaire, et sur la justice environnementale. La version intégrale du rapport est disponible en anglais sur le site de l’OCDE.
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