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En puisant dans les compétences de spécialistes du droit international public et de la fiscalité, le rapport examine la faisabilité technique d’une approche multilatérale contraignante visant à élaborer un instrument multilatéral destiné à modifier les conventions fiscales en vue d’assurer une application efficace des mesures arrêtées pour déjouer les pratiques de BEPS en lien avec les conventions fiscales. Il conclut qu’un instrument multilatéral est souhaitable et possible, et que les négociations s’y rapportant devraient être rapidement engagées. Dans cette perspective, les pays ont défini le mandat d’un groupe de travail spécial, ouvert à la participation de tous les pays, et chargé d’élaborer cet instrument multilatéral et de le soumettre à la signature des États en 2016.
The 10-year anniversary edition of Pensions at a Glance highlights the pension reforms undertaken by OECD and G20 countries over the last two years. Two special chapters provide deeper analysis of first-tier pension schemes and of the impact of short or interrupted careers, due to late entry into employment, childcare or unemployment, on pension entitlements. Another chapter analyses the sensitivity of long-term pension replacement rates on various parameters. A range of indicators for comparing pension policies and their outcomes between OECD and G20 countries is also provided.
Conveniently located near the world’s fastest growing energy markets, the resource-rich and transit countries of Eastern Europe, Caucasus and Central Asia contribute significantly to world energy security. However, shared challenges across the region include aged infrastructure, high energy intensity, low energy efficiency, untapped alternative energy potential and poorly functioning regional energy markets.
This publication highlights the energy policies and sector developments of Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Ukraine and Uzbekistan during 2013-14 and provides a summary of key recommendations for policy makers in the region.
Energy policy analysis is conducted in line with the INOGATE Programme’s four main pillars of energy development: energy market convergence, energy security, sustainable development and investment attraction. Started in 1996, the INOGATE Programme is one of the longest running energy technical assistance programmes funded by the European Union and works within the policy frameworks of the Baku Initiative and the Eastern Partnership. The INOGATE Programme co-operates with 11 Partner Countries to support reduction in their dependency on fossil fuels and imports, to improve the security of their energy supply and to mitigate overall climate change. It also supports the Eastern Partnership, a joint initiative between the European Union, EU Member States, and the Eastern European and Caucasus countries. Launched in 2009, the Eastern Partnership aims at advancing political association and economic integration.
This publication has been produced with European Union financial assistance provided through the European Neighbourhood and Partnership Instrument.
Education is the key to economic, social and environmental progress, and governments around the world are looking to improve their education systems. The future of education in the 21st century is not simply about reaching more people, but about improving the quality and diversity of educational opportunities. How to best organise and support teaching and learning requires imagination, creativity and innovation.
Open educational resources (OER) are teaching, learning and research materials that make use of tools such as open licensing to permit their free reuse, continuous improvement and repurposing by others for educational purposes. The OER community has grown considerably over the past 10 years and the impact of OER on educational systems has become a pervasive element of educational policy
This report aims to highlight state of the art developments and practices in OER, but also to demonstrate how OER can be a tool for innovation in teaching and learning.
Les Principes de gouvernance d’entreprise du G20 et de l’OCDE aident les responsables de l’action publique à évaluer et améliorer le cadre juridique, réglementaire et institutionnel organisant la gouvernance d’entreprise. Ils contiennent des orientations à l’intention des autorités de place, des investisseurs, des sociétés et autres acteurs apportant une contribution au processus d’élaboration d’un système de gouvernance d’entreprise de qualité. Publiés pour la première fois en 1999, les Principes sont devenus la référence au niveau international dans le domaine de la gouvernance d’entreprise. Ils ont été adoptés comme l’une des normes fondamentales pour la solidité des systèmes financiers du Conseil de stabilité financière, et approuvés par le G20.
L’édition 2015 prend en compte les évolutions survenues tant dans le secteur financier que dans celui des entreprises qui peuvent avoir une influence sur l’efficacité et la pertinence des politiques et pratiques suivies dans le domaine de la gouvernance d’entreprise.
The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20.
This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
Nuclear Energy Data is the OECD Nuclear Energy Agency’s annual compilation of statistics and country reports documenting nuclear power status in the OECD area. Information provided by member country governments includes statistics on installed generating capacity, total electricity produced by all sources and by nuclear power, nuclear energy policies and fuel cycle developments, as well as projected generating capacity and electricity production to 2035, where available. Total electricity generation at nuclear power plants and the share of electricity production from nuclear power plants increased slightly in 2014, by 1.4% and 0.3% respectively, despite Japan’s nuclear fleet remaining offline throughout the year. No new reactor was connected to the grid in OECD countries and one, in the United States, was permanently shut down. Governments committed to having nuclear power in the energy mix advanced plans for developing or increasing nuclear generating capacity, with the preparation of new build projects making progress in Finland, Hungary, Turkey and the United Kingdom. Further details on these and other developments are provided in the publication’s numerous tables, graphs and country reports.
This publication contains "StatLinks". For each StatLink, the reader will find a URL which leads to the corresponding spreadsheet. These links work in the same way as an Internet link.
This report provides a systematic review and empirical evidence related to the experiences of middle-income countries and economies participating in the Programme for International Student Assessment (PISA), 2000 to 2015. PISA is a triennial survey that aims to evaluate education systems worldwide by testing the skills and knowledge of 15-year-old students. To date, students representing more than 70 countries and economies have participated in the assessment, including 44 middle-income countries, many of which are developing countries receiving foreign aid. This report provides answers to six important questions about these middle-income countries and their experiences of participating in PISA: What is the extent of developing country participation in PISA and other international learning assessments? Why do these countries join PISA? What are the financial, technical, and cultural challenges for their participation in PISA? What impact has participation had on their national assessment capacity? How have PISA results influenced their national policy discussions? And what does PISA data tell us about education in these countries and the policies and practices that influence student performance?
The findings of this report are being used by the OECD to support its efforts to make PISA more relevant to a wider range of countries, and by the World Bank as part of its on-going dialogue with its client countries regarding participation in international large-scale assessments.
The Dutch food, agriculture and horticulture sector is innovative and export oriented, with high value-added along the food chain and significant world export shares for many products. Continuous adoption of innovation has permitted to reach high levels of productivity and sustained productivity growth, in particular at the farm level, in a context of increasing environmental regulatory constraints. The challenge is whether marginal improvements in current technologies and know-how will be enough to pursue current rates of productivity growth – sustainably – and whether the innovation system will be able to generate the new ideas that are needed to face future challenges, including those linked to climate change.
This report is the third OECD review of environmental performance in the Netherlands. It evaluates progress towards sustainable development and green growth, with a focus on sustainable mobility, and waste and materials management.
The OECD Environmental Performance Review Programme provides independent assessments of country progress in achieving domestic and international environmental policy commitments. The reviews are conducted to improve environmental performance, promote peer learning and enhance accountability. They are supported by a broad range of economic and environmental data, and provide policy-relevant recommendations.
Each review cycle covers all OECD countries and selected partner economies. The most recent reviews include: Spain (2015), Poland (2015), Sweden (2014).
This 2015 OECD Economic Survey of Chile examines recent economic developments, policies and prospects. The special chapter cover: Bringing all Chileans on board.
Transport accounts for nearly a quarter of carbon dioxide emissions from fuel combustion. The price attached to these emissions is critical to climate policies and emissions mitigation efforts in the sector. As the impact of emissions on climate does not depend on where CO2 is released, the price of carbon should be uniform. In reality, however, it varies immensely, reflecting the complexity of assessing climate impacts.
This report reviews the three key challenges in considering the effects of carbon dioxide emissions in economic appraisal: the valuation of carbon dioxide emissions, the treatment of uncertainty in climate change and the approach used to discounting future costs and benefits. The report reviews current approaches in selected countries (France, Germany, Japan, The Netherlands, New Zealand, Norway, Sweden, the United Kingdom and the United States) and provides examples of good practice and recommendations for national and international policy making.
In recognition of fundamental changes in the way governments approach energy related environmental issues, the IEA has prepared this publication on CO2 emissions from fuel combustion. This annual publication was first published in 1997 and has become an essential tool for analysts and policy makers in many international for a such as the Conference of the Parties, which will be meeting in Paris, France from 30 November to 11 December 2015.
The data in this book are designed to assist in understanding the evolution of the emissions of CO2 from 1971 to 2013 for more than 140 countries and regions by sector and by fuel. Emissions were calculated using IEA energy databases and the default methods and emission factors from the 2006 IPCC Guidelines for National Greenhouse Gas Inventories.
Regards sur l’éducation : Les indicateurs de l’OCDE fait figure de publication de référence sur l’état de l’éducation dans le monde. Elle fournit des données sur les résultats des établissements d’enseignement, l’impact de l’apprentissage dans les différents pays, les ressources financières et humaines investies dans l’éducation, l’accès, la participation et la progression au sein des systèmes d’éducation, et l’environnement d’apprentissage et l’organisation scolaire.
Cette édition 2015 présente des analyses plus détaillées sur la participation à l’éducation de la petite enfance et à l’enseignement tertiaire, mais aussi sur la mobilité éducative et sociale des adultes diplômés de l’enseignement tertiaire de la première génération, les débouchés des nouveaux diplômés sur le marché du travail, et la participation aux activités formelles et/ou non formelles de formation financées par les employeurs. En outre, cette nouvelle édition examine la volonté d’utiliser les technologies de l’information et de la communication pour la résolution de problèmes dans l’enseignement et l’apprentissage, et propose un ensemble d’indicateurs sur l’incidence des compétences sur l’emploi et la rémunération, les différences entre les sexes en matière d’éducation et d’emploi, et les systèmes d’évaluation des enseignants et des chefs d’établissement. Ce rapport couvre l’ensemble des 34 pays membres de l’OCDE, ainsi qu’un certain nombre de pays partenaires (l’Afrique du Sud, l’Arabie saoudite, l’Argentine, le Brésil, la Chine, la Colombie, la Fédération de Russie, l’Inde, l’Indonésie, la Lettonie, et pour la première fois, le Costa Rica et la Lituanie).
Les fichiers ExcelTM qui ont servi à établir les tableaux et graphiques de Regards sur l’éducation sont disponibles via les liens StatLinks fournis tout au long de la publication.
Education at a Glance: OECD Indicators is the authoritative source for accurate information on the state of education around the world. It provides data on the output of educational institutions; the impact of learning across countries; the financial and human resources invested in education; access, participation and progression in education; and the learning environment and organisation of schools.
The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adults’ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education. Readiness to use information and communication technology for problem solving in teaching and learning is also examined. The publication provides indicators on the impact of skills on employment and earnings, gender differences in education and employment, and teacher and school leader appraisal systems. For the first time, this edition includes highlights of each indicator inside the book. The report covers all 34 OECD countries and a number of partner countries (Argentina, Brazil, China, Colombia, India, Indonesia, Latvia, Russian Federation, Saudi Arabia and South Africa, and for the first time, Costa Rica and Lithuania).
The Excel™ spreadsheets used to create the tables and charts in Education at a Glance are available via the StatLinks provided throughout the publication.
Bildung auf einen Blick 2015 – OECD-Indikatoren ist die maßgebliche Quelle für Informationen zum Stand der Bildung weltweit. Bildung auf einen Blick bietet Daten zu den Strukturen, der Finanzierung und der Leistungsfähigkeit der Bildungssysteme der 34 OECD-Länder sowie einer Reihe von Partnerländern.
Mit mehr als 100 Abbildungen und 150 Tabellen und Links zu weiteren 150 Tabellen im Internet bietet Bildung auf einen Blick 2015 wesentliche Informationen zum Output der Bildungseinrichtungen, den Auswirkungen des Lernens in den einzelnen Ländern, zu den in Bildung investierten Finanz- und Humanressourcen, zu Bildungszugang, Bildungsbeteiligung und Bildungsverlauf sowie zum Lernumfeld und der Organisation von Schulen.
Les régions et les villes sont aux premières lignes face aux défis auxquels sont confrontés les pays de l’OCDE aujourd’hui, allant de l’éducation et de l’emploi aux soins de santé et à la qualité de vie. « Réussir » les régions et les villes, adapter les politiques aux spécificités des territoires où les gens résident et travaillent, est essentiel pour améliorer le bien-être des citoyens. Cette deuxième édition des Perspectives régionales de l’OCDE vise précisément à soutenir les pays en ce sens. La partie I examine les tendances et les défis de nos jours. La partie II est axée sur les villes, en se tournant vers l’investissement public, les cadres de politique urbaine et les liens urbain-rural. La partie III présente un débat autour du thème de l’avenir des villes, avec cinq contributions d’éminents responsables de politiques publiques de haut niveau et universitaires. La partie IV propose des fiches pays sur le développement régional pour les 34 pays membres de l’OCDE.
Pour l’essentiel, le secteur canadien de l’alimentation et de l’agriculture est compétitif et axé sur les exportations. Bien que les défis et opportunités du secteur agricole canadien varient nettement selon les régions, le secteur agricole primaire bénéficie d’abondantes ressources naturelles et les contraintes environnementales auxquelles il est assujetti sont limitées. Du fait de son climat et de sa géographie, le Canada diffère notamment de nombreux autres pays exportateurs nets dans la mesure où son agriculture représente une part de l’utilisation des terres et de l’eau bien moindre. Les principales atteintes à l’environnement qui lui sont dues tiennent à la pollution de l’eau par les éléments nutritifs localisée dans certains endroits. Les gains de productivité résultant de l’innovation et des changements structurels ont entraîné une hausse de la production et des revenus sans trop peser sur les ressources. Le secteur agricole canadien, axé sur les exportations, doit impérativement être capable d’innover pour tirer profit de l’augmentation et de l’évolution de la demande mondiale de produits agroalimentaires.