Publications


  • 30-mars-2016

    Français

    Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015

    Ce rapport propose des changements à apporter à la définition de l’établissement stable figurant dans le Modèle de Convention fiscale de l’OCDE afin de s’attaquer aux stratégies utilisées pour éviter d’avoir une présence imposable dans un pays au regard des conventions fiscales. À l’issue de ces modifications, lorsque les activités qu’un intermédiaire exerce dans un pays ont pour finalité d’aboutir à la conclusion régulière de contrats avec une entreprise étrangère, cette entreprise devrait être considérée comme ayant un lien imposable suffisant dans ce pays, sauf si l’intermédiaire accomplit ces activités dans le cadre d’un commerce indépendant. Ces modifications limiteront également l’application d’un certain nombre d’exceptions à la définition de l’établissement stable aux activités ayant un caractère préparatoire ou auxiliaire, et empêcheront de pouvoir prétendre à l’avantage de ces exceptions en fragmentant un ensemble économiquement cohérent en plusieurs petites activités ; enfin, elles porteront sur les situations dans lesquelles l’exception applicable aux chantiers de construction est contournée par le fractionnement de contrats entre entreprises étroitement liées.
  • 25-March-2016

    English

    OECD Reviews of School Resources: Lithuania 2016

    The effective use of school resources is a policy priority across OECD countries. The OECD Reviews of School Resources explore how resources can be governed, distributed, utilised and managed to improve the quality, equity and efficiency of school education.
    The series considers four types of resources: financial resources, such as public funding of individual schools; human resources, such as teachers, school leaders and education administrators; physical resources, such as location, buildings and equipment; and other resources, such as learning time.
    This series offers timely policy advice to both governments and the education community. It includes both country reports and thematic studies.
  • 24-mars-2016

    Français

    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance, Action 5 - Rapport final 2015

    Les régimes préférentiels continuent de poser problème. Les préoccupations actuelles sont liées pour l’essentiel aux régimes préférentiels qui peuvent être utilisés pour transférer artificiellement des bénéfices et au manque de transparence entourant des décisions administratives relatives à des contribuables. Le rapport définit une méthodologie approuvée par les pays pour établir l’existence d’une activité substantielle. Dans le cas des régimes relatifs à la propriété intellectuelle tels que les régimes spéciaux applicables aux brevets (« patent boxes »), un consensus s’est dégagé autour de l’approche du « lien ». Dans cette approche, les dépenses réalisées dans le pays est le critère retenu pour mesurer l’activité substantielle, ce qui permet d’assurer que les contribuables qui bénéficient d’un régime préférentiel ont bien conduit des activités de recherche‑développement et effectué les dépenses correspondantes. Ce principe est applicable à d’autres régimes préférentiels, de sorte que la réalisation d’une activité substantielle devienne la condition à l’octroi d’avantages fiscaux au contribuable, et que ce dernier soit tenu de prouver qu’il a bien réalisé les principales activités génératrices de revenu. Dans une optique de transparence, un cadre d’échange spontané de renseignements a été adopté pour couvrir les décisions de l’administration qui seraient susceptibles, en l’absence d’un tel échange, de soulever des préoccupations en matière de BEPS. Le rapport décrit également les résultats obtenus par l’application à différents régimes préférentiels des facteurs définis par le Forum sur les pratiques fiscales dommageables, de l’exigence d’une activité substantielle et des nouvelles mesures en faveur de la transparence.
  • 22-March-2016

    English

    OECD Reviews of Innovation Policy: Sweden 2016

    The 2016 Sweden Review of Innovation Policy deepens the 2012 Review by focusing on six policy initiatives central to the 2008 and 2012 Swedish Research and Innovation Bills, notably: 1) the increase in funding for university research, 2) the establishment of Strategic Research Areas, 3) actions designed to enhance the role of research institutes in Sweden’s innovation system, 4) the definition and funding of Strategic Innovation Areas in collaboration with industrial, academic and research institute actors, 5) the initiation of a Challenge-Driven Innovation programme addressing societal challenges, 6) improved prioritisation and support for Swedish participation in European research and innovation activities.
  • 19-March-2016

    English

    Policies for Sound and Effective Investment in China

    Since the start of the economic reform process in the 70s China has been able to generate a large volume of investment, both from domestic and foreign sources. This high volume of investment was instrumental in sustaining strong economic growth and related improvements in living standards. However, this growth model is not longer sustainable. Returns on investment have fallen, excessive capacity is plaguing several sectors and the negative externalities have been very onerous, notably in terms of environmental degradation and rising income inequality. A key objective of the Chinese government is therefore to move the economy towards a more balanced, sustainable and inclusive growth path as envisaged by the 13th Five-Year Plan. In this adjustment process, the country is seeking new approaches for smarter, greener and more productive investment. This will require mutually reinforcing reforms to improve investment planning, rebalance the role of government and market forces, mainstream responsible business conduct and encourage greater private investment, especially in green infrastructure. China’s growing role as an outward investor may act as catalyser for the required reforms at home, as Chinese private and state-owned enterprises have to adopt internationally recognised practices and standards .
  • 18-mars-2016

    Français

    L'urbanisation des pays de l'Afrique de l'Ouest 1950–2010 - Africapolis I, mise à jour 2015

    Depuis 1950, le nombre d'agglomérations urbaines en Afrique de l'Ouest est passé de 152 à près de 2 000.  Elles abritent aujourd'hui 41 % de la population totale de la région. Les villes et leurs habitants façonnent de plus en plus le paysage économique, politique et social de l’Afrique de l’Ouest. Cependant, peu de données à jour harmonisées sont disponibles pour l’analyse et la formulation des politiques de développement aux niveaux  local, national et régional.Africapolis, base de données cohérente et homogène sur l'urbanisation, vise à combler ce manque. La mise à jour 2015 porte sur 17 pays ouest-africains sur  la période 1950-2010. L’apport méthodologique original est de combiner sources démographiques et images satellitaires et aériennes pour fournir des estimations de population et une géolocalisation de chacune des agglomérations urbaines. L’approche morphologique adoptée permet une meilleure compréhension des processus de transformation territoriale au cœur des dynamiques complexes d’urbanisation en Afrique de l’Ouest. Ces processus peuvent être observés à plusieurs échelles : métropoles, villes secondaires, coalescence de villages et conurbations.L'identification des villes de moins de 100 000 habitants est une contribution majeure d’Africapolis. Elle révèle que celles-ci représentent 90 % des villes ouest-africaines, soit une population totale de 45 millions de personnes – un chiffre qui souligne la place importante que les petites villes occupent dans le système urbain. Cette édition donne également de nouvelles estimations de l'urbanisation au Nigéria, pays le plus peuplé d'Afrique, constituant ainsi la base de données la plus complète sur les dynamiques d'urbanisation dans ce pays.
  • 16-March-2016

    English

    Committing to Effective Whistleblower Protection

    Whistleblower protection is essential for safeguarding the public interest, for promoting a culture of accountability and integrity in both public and private institutions, and for encouraging the reporting of misconduct, fraud and corruption wherever it occurs. While many countries are increasingly developing legal frameworks to protect whistleblowers, more can be done to mainstream integrity and promote open organisational cultures. This report analyses whistleblower protection frameworks in OECD countries, identifies areas for reform and proposes next steps to strengthen effective and comprehensive whistleblower protection laws in both the public and private sectors.
     
  • 15-March-2016

    English

    Health Workforce Policies in OECD Countries - Right Jobs, Right Skills, Right Places

    Health workers are the cornerstone of health systems, playing a central role in providing health services to the population and improving health outcomes. The demand and supply of health workers have increased over time in all OECD countries, with jobs in the health and social sector accounting for more than 10% of total employment now in several OECD countries. This publication reviews key trends and policy priorities on health workforce across OECD countries, with a particular focus on doctors and nurses given the preeminent role that they have traditionally played in health service delivery. 
  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Botswana 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Botswana.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 130 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.
  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Saudi Arabia.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 130 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.
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