Publications

Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.

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

Les travaux de recherche montrent qu’en matière d’éducation et d’accueil des jeunes enfants, c’est la qualité qui prime. Les pays sont de plus en plus nombreux à mettre en place des mécanismes de suivi pour veiller à la qualité et à la transparence de ces programmes. Cette nouvelle publication examine comment les pays peuvent mettre au point et exploiter de tels mécanismes pour améliorer la qualité des services et du personnel dans l’intérêt du développement de l’enfant. Elle dresse un tableau international de la situation et fournit des exemples concrets pour aider les responsables de l’élaboration des politiques, les spécialistes du suivi et les professionnels de l’éducation à définir leurs propres pratiques et stratégies de suivi.

This volume collects expert papers on: the trends and challenges of regulatory policy today; regulatory impact assessment; stakeholder engagement; and ex-post evaluation. These papers provide background material for the 2015 edition of the OECD Regulatory Policy Outlook. They summarise the knowledge to date on these topics and underline progress made by countries in establishing the conditions for good regulation as well as the remaining challenges.

Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures.This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.

What does redesigning schools and schooling through innovation mean in practice? How might it be brought about? These questions have inspired an influential international reflection on 'Innovative Learning Environments' (ILE) led by the OECD. This reflection has already resulted in publications on core design principles and frameworks and on learning leadership. Now the focus extends from exceptional examples towards wider initiatives and system transformation. The report draws as core material on analyses of initiatives specially submitted by some 25 countries, regions and networks. It describes common strengths around a series of Cs: Culture change, Clarifying focus, Capacity creation, Collaboration & Co-operation, Communication technologies & platforms, and Change agents. It suggests that growing innovative learning at scale needs approaches rooted in the complexity of 21st century society and 'learning eco-systems'. It argues that a flourishing middle level of change around networks and learning communities provides the platform on which broader transformation can be built.This report is not a compendium of 'best practices' but a succinct analysis presenting original concepts and approaches, illustrated by concrete cases from around the world. It will be especially useful for those designing, researching or engaging in educational change, whether in schools, policy, communities or wider networks.'The OECD’s ILE work has mobilised and generated profoundly important knowledge about the nature of learning and opened understandings of learning environments within and beyond school. The ILE Framework has already proved to be an invaluable tool for the emerging future of learning leadership and systems development.' Professor Michael Schratz, Dean, School of Education, University of Innsbruck, Austria; President of the International Congress for School Effectiveness and Improvement (ICSEI) 'Innovation and creativity are the lifeblood of learning. Schooling Redesigned summarises beautifully one of the OECD's most fascinating projects - an attempt to look at the DNA of innovation in schools. Using a global range of actual examples it describes the conditions that education systems have to create if children and their parents, teachers and communities are to feel confident and optimistic about the future. For teachers, the messages are inspiring. Education systems have to focus on enhancing teachers' capacity and motivation. Standardisation cannot do that. Its messages to the profession and its organisations are profound. Teacher unions are, can and should be at the centre of creating the conditions for innovation.'John Bangs, Special consultant at Education International; Chair of TUAC’s international group on Education, Training and Employment Policy

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, education administrators; physical resources, such as location, buildings and equipment, and other resources such as learning time.
This series will offer timely policy advice to both governments and the education community. It will include both country reports and thematic studies.

Given the ageing challenges, there is an increasing pressure in OECD countries to promote longer working lives. This report provides an overview of policy initiatives implemented in Denmark over the past decade. Even if these recent reforms are well in line with the recommendations of the 2005 OECD report Ageing and Employment Policies: Denmark, the focus has been put mainly on the supply side. The aim of this new report is to identify what more could be done to promote longer working lives. As a first step, the government should assess closely the implementation process to ensure that the expected outcomes of the reforms are achieved. More broadly, the strategy should act simultaneously in three areas by: i) strengthening incentives to carry on working; ii) tackling employment barriers on the side of employers; and iii) improving the employability of older workers.

L'Étude économique de l'OCDE pour la Lettonie 2015 examine les récents développements économiques, politiques, et les perspectives et jette un regard plus détaillé sur améliorer l'efficacité du secteur public et augmenter la productivité.

This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical to the country’s economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need to be improved in areas such as the rule of law, commercialising science and improving entrepreneurial skills and education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through new initiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives for growth and balanced spatial development are to be met.