L'Étude économique de l'OCDE pour l'Australie 2014 examine les récents développements économiques, politiques, et les perspectives et jette un regard plus détaillé sur l'amélioration des taxes et des transferts ; les relations fédérales-État (TBC).

Études économiques de l'OCDE : Canada 2014 examine les développements récents, les politiques et les perspectives économiques de ce pays. Ce rapport comporte des chapitres consacrés au logement et à l'inadéquation du marché du travail et des compétences.

The 2011 edition of OECD's periodic economic survey of Estonia's economy. This edition includes chapters covering emerging from the recessions, fiscal policy, public sector spending efficiency, and making the most of globalisation. It finds that Estonia continues to show a remarkable determination in policy making. It has established business-friendly regulation, avoided fiscal deterioration during the crisis and made it into the euro area despite being hit by an accumulation of external shocks. Nevertheless, it has not fully reaped the benefits of globalisation.

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 90 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency

Cette publication biennale présente les tendances d'évolution des capacités de production d'acier dans les économies non membres de l'OCDE. Le présent rapport fait donc le point sur les capacités actuelles de production d'acier de ces pays et sur les évolutions attendues d'ici 2012. Les capacités de production d'acier dans les économies non membres de l'OCDE comprend un appendice qui donne des informations détaillées sur les économies, par pays, par entreprise, par aciérie ou par projet ainsi que sur les capacités actuelles, les équipements, les dates d'entrée en service prévues, la structure du capital et les sources d'information consultées. L'appendice décrit aussi succinctement l'état d'avancement des projets, les modifications apportées récemment au calendrier des travaux ainsi que, lorsqu'elles sont connues, les modalités de financement de projets.

Découvrez Consumption Tax Trends 2010 de l'OCDE, l'ouvrage de référence sur les taxes à la consommation, la TVA et les droits d'accises dans les pays membres.

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 90 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency

Cost-benefit analysis (CBA) is indispensable for making good decisions on what transport projects to fund. It essentially aims to figure out which projects offer the best value for money. However, the practical relevance of CBA does not always live up to its appeal in principle. One problem is that there is sometimes disagreement over what to include in CBA, both on the cost side and the benefits side of the analysis. As a result, value for money is not always fully transparent. More politically, value for money is only a partial criterion for decision-making, leading to disagreement about the relative importance of the results from CBA compared to other inputs to the decision-making process. This report examines the extent to which these shortcomings can be addressed. In terms of what to include in CBA, discussion focuses on equity and distributional impacts, productivity effects, agglomeration benefits and external costs. The focus then turns to how best to present guidance on project selection to decision makers. The report includes papers on the way CBA is used in three countries - France, Mexico and the United Kingdom - and how it is evolving in response to changing policy priorities.

This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.