Publications

Ce rapport formule des recommandations en vue d’élaborer des règles nationales qui neutraliseront l’effet de dispositifs hybrides, et prévoit d’apporter des modifications au Modèle de Convention fiscale de l’OCDE pour lutter contre ces dispositifs. Une fois transposées dans le droit interne, les recommandations figurant dans la première partie du rapport neutraliseront les effets des dispositifs hybrides transnationaux qui permettent de multiples déductions au titre d’une même dépense ou des déductions opérées dans un pays sans imposition correspondante dans l’autre pays. La première partie préconise d’établir des règles permettant de contrer les asymétries des régimes fiscaux concernant des paiements effectués au titre d’un instrument financier hybride ou effectués par une entité hybride ou en sa faveur. Elle recommande aussi d’adopter des règles qui ciblent les asymétries indirectes qui surviennent lorsque les effets d’un dispositif hybride sont importés dans un pays tiers. Ces recommandations s’accompagnent de commentaires et d’exemples qui illustrent comment elles doivent être appliquées. La deuxième partie du rapport décrit les modifications proposées au Modèle de Convention fiscale pour faire en sorte que les avantages des conventions fiscales soient octroyés aux entités hybrides (y compris aux entités à double résidence) uniquement lorsque les circonstances s’y prêtent. Cette partie examine également les interactions entre le Modèle de Convention fiscale de l’OCDE et les recommandations relatives au droit interne qui font l’objet de la première partie.

La violence progresse, et elle survient là où on ne l’attend pas. Ces 15 dernières années, elle a touché 3.34 milliards d’individus, soit près de la moitié de la population de la planète. Si le nombre de conflits violents régresse, davantage d’individus meurent à cause de conflits. Les violences qui transparaissent dans les conflits armés, dans le nombre de tués et dans les flux de réfugiés sont à leur niveau le plus élevé depuis plus de 20 ans. L’extrémisme violent et le terrorisme sont eux aussi en hausse. De surcroît, le coût économique de la violence s’alourdit : l’impact économique mondial de la violence atteint le chiffre impressionnant de 13 600 milliards USD, soit l’équivalent de 13.3 % du PIB mondial. Et les personnes les plus exposées à la violence sont les civils, en particulier les enfants et les femmes.États de fragilité 2016 : Comprendre la violence examine de très près la violence dans le monde – et ce qu’il faudrait faire face à ce phénomène. Ce rapport met en lumière les dernières réflexions sur la violence, présente une nouvelle approche fondée sur les risques permettant le suivi des différentes dimensions de la fragilité et étudie les flux financiers destinés aux contextes de fragilité. Il ressort de ce rapport que les efforts déployés en matière de développement, de paix et de sécurité dans le monde en développement n’ont pas été suffisants au regard de la nouvelle réalité de la violence. Il nous faut consacrer davantage de ressources et d’attention à la lutte contre la violence. Et si nous voulons être efficaces, il nous faut mettre les individus, et en particulier les jeunes, au centre de nos efforts.

Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a government’s fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.

Coal dominates the power sector of Poland, where it is the largest source of greenhouse gas emissions as well as a major employer. Whether coal continues to fuel the economy over the longer term will be one of the central issues addressed in an update to Poland’s long-term energy strategy, which is expected in 2017.The country’s new energy plan will prioritise long-term energy security, placing a strong emphasis on reducing greenhouse gas emissions and air pollution, increasing energy efficiency and decarbonising the transport system. Nuclear power could play a significant role in the country’s energy supply. While the country has experienced strong growth in renewable energy over the past decade, the future looks uncertain.Given these possible changes, the new energy strategy will require significant investments to reduce the share of carbon-intensive power plants and increase the share of low-carbon energy. While Polish energy infrastructure has been modernised, further investments are needed to strengthen integration with neighbouring markets.In this context, this latest IEA review of the energy policies of Poland examines the present landscape and makes recommendations for further improvements – recommendations that are intended to guide the country towards a more secure and sustainable energy future.

Since the last IEA in-depth review in 2010, New Zealand has further developed its energy policy, as reflected in its energy strategy to 2021 and new rules for more competitive electricity markets.With its unique resource base, New Zealand is a success story for the development of renewable energy, notably hydro and geothermal, without government subsidies. Geographically isolated, New Zealand has developed robust policies for security of supply. Outside of its largely low-carbon power sector, managing the economy’s energy intensity and greenhouse gas emissions while still remaining competitive and growing remains a challenge.The IEA review highlights the areas that are critical to the success of the energy policy agenda in New Zealand.To support sustainable growth in line with the Paris Agreement, the government should facilitate technology opportunities for renewable energy and energy efficiency, in buildings, industrial heat, transport and agriculture.The government has ambitious plans to boost the share of electric vehicles and renewable energy. The country has a flexible power system, but future growth requires fine-tuning of market rules in favour of even more flexibility, demand response, smart and effective electricity retail and distribution.While security of supply is well ensured by effective markets, an energy-constraint system can benefit from market-based risk managements tools, including a safety net for dry years as well as access to global LNG markets.This review analyses the energy policy challenges facing New Zealand and provides recommendations to help guide the country towards a more secure, sustainable and affordable energy future.

Près de 3 millions de personnes qui sont nées au Maroc vivaient dans un pays de l’OCDE en 2010/11. Pour évaluer le potentiel que ce groupe représente pour l’économie marocaine, cette revue établit la répartition des émigrés marocains sur les pays de l’OCDE, ainsi que leur âge, leur sexe et leur niveau d’éducation. Les résultats sur le marché du travail des émigrés marocains sont analysés, de même que sont documentées les caractéristiques des émigrés marocains qui retournent vivre au Maroc. La plus grande diaspora marocaine réside en France, suivie par l’Espagne et l’Italie, où leur nombre a fortement augmenté avant que les flux migratoires ne soient affectés par la crise économique. Les émigrés marocains ont un faible niveau d’éducation, et connaissent une intégration sur le marché du travail moins favorable que les natifs dans les pays de destination, et une grande partie travaille dans des professions peu qualifiées. Ceux qui sont retournés vivre au Maroc sont souvent retraités, mais sont aussi particulièrement susceptibles de devenir entrepreneurs.

Highly qualified and competent teachers are fundamental for equitable and effective education systems. Teachers today are facing higher and more complex expectations to  help students reach their full potential and become valuable members of 21st century society. The nature and variety of these demands imply that teachers, more than ever before, must be professionals who make decisions based on a robust and updated knowledge base.This publication presents research and ideas from multiple perspectives on pedagogical knowledge - the knowledge of teaching and learning - and the changing nature of the teaching profession. It provides a modern account of teachers’ professional competence, and how this relates to student learning. The report looks at knowledge dynamics in the teaching profession and investigates how teachers’ knowledge can be measured. It provides precious insights into 21st century demands on teacher knowledge.This volume also offers a conceptual base for a future empirical study on teachers’ knowledge. It will be a useful resource for those interested in understanding the different factors underlying high quality teaching through examining and outlining the complexity of the teaching profession. In particular, this publication will be of interest to teacher educators, educational leaders, policy makers and the research community.

This report, commissioned by the XIX Government of Portugal, provides an evaluation of the comprehensive labour market reforms undertaken in Portugal over the period 2011-2015. It describes reforms in the areas of employment protection legislation, unemployment benefits, activation, collective bargaining, minimum wages and working time. The report reviews the reforms in detail and assesses the available evidence on the impact they have had on the labour market. The report concludes that the Portuguese labour market reforms were a move in the right direction. However, despite the progress made, many challenges remain and some of the reforms may not have gone far enough. Unemployment remains high and this situation has fuelled an increase in both poverty and long-term unemployment The labour market remains highly segmented and, in the context of very low inflation, the presence of downward nominal wage rigidity is likely to remain a barrier to the competitiveness of the Portuguese economy – unless productivity growth is strengthened.

This review introduces the background to and issues at stake in promoting equal partnerships in families in Germany.  It encourages German policy makers to build on the important reforms since the mid-2000s to enable both fathers and mothers to have careers and children, and urges families to 'dare to share'. To those ends it places Germany’s experience in an international comparison, and draws from the experience in, for example, France and the Nordic countries which have longstanding policies to support work-life balance and strengthen gender equality. The review starts with an overview chapter also explaining why and how equal sharing pays for families, children, the economy and society as a whole. The book presents current outcomes, policy trends, as well as detailed analysis of the drivers of paid and unpaid work and how more equal partnerships in families may help sustain fertility rates.  The book examines policies to promote partnership, looking both at persistent shortcomings and progress achieved through reform since the mid-2000s. The book includes a set of policy recommendations designed to enable parents to share work and family responsibilities more equally.