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Les informations contenues dans cette publication rassemblent les statistiques sur les échanges internationaux par catégories détaillées de services pour les 34 pays de l’OCDE, l’Union européenne, la zone euro et la Fédération de Russie, ainsi que des liens vers des définitions et des notes méthodologiques. Les données sont fournies et publiées selon la cinquième et la sixième édition du Manuel de la balance des paiements du FMI et la Classification élargie des services de la balance des paiements, qui est compatible avec la classification de la balance des paiements tout en étant plus détaillée.
Cet ouvrage inclut des tableaux récapitulatifs par pays et par catégories de service, et des totaux par zone pour l’Union européenne et la zone euro. Les données par catégories détaillées de services sont également fournies pour chaque pays, pour l’UE et pour la zone euro. Les séries sont exprimées en dollars des États-Unis et couvrent la période 2007-2011.
This OECD publication includes statistics by detailed type of service on international trade in services for the 34 OECD countries, the European Union, the Euro Area and the Russan Federation as well as links to definitions and methodological notes. The data are reported within the framework of the fifth and sixth editions of the IMF’s Balance of Payments Manual and the Extended Balance of Payments Services Classification (EBOPS), which is consistent with the balance of payments classification but is more detailed.
This book includes summary tables by country and by service category and zone totals for the European Union and the Euro Area as well as tables for each individual OECD country and for the EU, the Euro Area and the Russan Federation showing data for detailed service categories. Series are shown in US dollars and cover the period 2007-2011.
Cette publication rassemble les statistiques sur les échanges internationaux présentés par pays partenaires pour 32 pays de l’OCDE, l’Union européenne (UE27), la Zone euro (EA17), et la Fédération de Russie, ainsi que des liens vers des définitions et des notes méthodologiques. Les données se réfèrent aux échanges entre résidents et non-résidents et sont présentées selon les recommandations du Manuel des statistiques du commerce international des services. Ce volume inclut des tableaux récapitulatifs par pays partenaires et par principales catégories de services. Les séries sont exprimées en dollars des États-Unis et couvrent la période 2007-2011.
This OECD publication provides statistics on international trade in services by partner country for 32 OECD countries plus the European Union (EU27), the Euro area (EA17), and the Russian Federation as well as links to definitions and methodological notes. The data concern trade between residents and non-residents of countries and are reported within the framework of the Manual on Statistics of International Trade in Services.
This book includes summary tables of trade patterns listing the main trading partners for each country and by broad service category. Series are shown in US dollars and cover the period 2007-2011.
This joint OECD-WTO publication puts a spotlight on aid for trade to assess what is happening, what is not, and where improvements are needed. The analysis is focused on trends in aid-for-trade policies, programmes and practices. It shows that the Aid-for-Trade Initiative is delivering tangible results in improving trade performance and bettering people’s lives, notably those of women, in developing countries.
The report highlights that aid for trade plays an important role in enabling firms in developing countries to connect with or move up value chains. In fact, the emergence of value chains strengthens the rationale for aid for trade.
Stakeholders remain actively engaged in the Aid-for-Trade Initiative. The 2013 monitoring exercise was based on selfassessments from 80 developing countries, 28 bilateral donors, 15 multilateral donors, and 9 providers of South-South co-operation. Views were also received from 524 supplier firms in developing countries and 173 lead firms, mostly in OECD countries.
This study presents a tool to help design logical frameworks for results-based management of aid for trade. What are donors and partner countries trying to achieve? Three different levels of possible objectives (i.e. direct, intermediate and final) are explored. Trade is treated as an intermediate objective, serving as a transmission mechanism, with an increase in the value for trade as the final objective. Six case studies - Bangladesh, Colombia, Ghana, Rwanda, Solomon Islands and Viet Nam - provide a comprehensive overview of the challenges involved in introducing a tool for managing results in an agenda that covers a broad area of interventions that are aimed at building trade-related supply side capacities.
History has shown that openness to trade is a key ingredient for economic success and for improved living standards. But simply opening the economy to international trade is not enough. Developing countries – especially the least developed – require help in building their trade-related capacities in terms of information, policies, procedures, institutions and infrastructure, so as to compete effectively in the global economy. Aid for trade aims to help countries overcome the supply-side constraints that inhibit their ability to benefit from market access opportunities. The almost 300 case stories show clear results of how aid-for-trade programmes are helping developing countries to build human, institutional and infrastructure capacity to integrate into regional and global markets and to make good use of trade opportunities. Together, these stories are a rich and varied source of information on the results of aid for trade activities – an indication of the progress achieved by the Aid-for-Trade Initiative.
Le Linee Guida dell’OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali forniscono orientamenti sull'applicazione del "principio di libera concorrenza", che è il principio riconosciuto a livello internazionale sul quale si basa il regime del transfer pricing, cioè la valutazione, a fini fiscali, delle transazioni transfrontaliere tra imprese associate. In un'economia globale nella quale le imprese multinazionali hanno un ruolo significativo, il regime dei prezzi di trasferimento assume un'importanza prioritaria sia per le amministrazioni fiscali sia per i contribuenti. Gli Stati devono assicurarsi che gli utili imponibili delle multinazionali non siano artificialmente trasferiti in un altro Paese e che la base imponibile dichiarata dalle multinazionali nei loro rispettivi Paesi corrisponda alla loro attività economica reale. È essenziale, inoltre, che i contribuenti vedano ridotti i rischi di doppia imposizione economica legati a un contenzioso tra due Paesi sulla determinazione della remunerazione a valori di mercato delle transazioni transfrontaliere con imprese associate.
La versione originale delle Linee Guida dell’OCSE sui prezzi di trasferimento è stata approvata dal Consiglio dell'OCSE nel 1995. Le Linee Guida sono poi state parzialmente aggiornate nel 2009, in primo luogo per integrare le modifiche introdotte nel 2008 al Modello di Convenzione fiscale OCSE riguardanti il nuovo paragrafo 5 dell'articolo 25 in materia di arbitrato e il commentario dell'articolo 25 sull'uso della procedura amichevole per risolvere le controversie tributarie internazionali. Nell'edizione del 2010 sono state apportate notevoli revisioni ai capitoli I, II e III, introducendo nuovi orientamenti sulla scelta del metodo più appropriato alle circostanze del caso per la determinazione dei prezzi di trasferimento, sull'applicazione pratica dei metodi basati sull'utile delle transazioni (il metodo del margine netto della transazione e il metodo di ripartizione dell'utile) e sulla performance dell'analisi di comparabilità. È stato inoltre aggiunto un nuovo capitolo IX che presenta gli aspetti delle riorganizzazioni aziendali relativi ai prezzi di trasferimento. Notevoli cambiamenti sono stati anche apportati in tutti gli altri capitoli delle Linee Guida dell’OCSE sui prezzi di trasferimento.
Global Value Chains (GVCs) have exploded in the past decade and refer to the international dispersion of design, production, assembly, marketing and distribution of services, activities, and products. Different stages in the production process are increasingly located across different economies, and intermediate inputs like parts and components are produced in one country and then exported to other countries for further production and/or assembly into final products. The functional and spatial fragmentation that has occurred within GVCs has significantly reshaped the global economic landscape, thereby raising some new major policy challenges for OECD countries and emerging countries alike: trade policy, competitiveness, upgrading and innovation and the management of global systemic risk.
Las Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias ofrecen pautas para la aplicación del “principio de plena competencia” que constituye el consenso internacional sobre los precios de transferencia, es decir, sobre la valoración, a efectos fiscales, de las operaciones internacionales entre empresas asociadas. En una economía globalizada en la que las empresas multinacionales desempeñan un papel preponderante, los precios de transferencia ocupan un lugar destacado en la agenda tanto de las administraciones tributarias como de los contribuyentes. Los gobiernos necesitan asegurarse de que las rentas imponibles de las multinacionales no se desvían artificialmente fuera de sus jurisdicciones y de que la base imponible que declaran las multinacionales en sus respectivos países refleja la actividad económica efectuada en cada uno de ellos. Para los contribuyentes, es esencial limitar el riesgo de la doble imposición económica que puede tener su origen en una controversia entre dos países respecto de la determinación de la contraprestación de plena competencia correspondiente a sus operaciones internacionales con empresas asociadas.
Las Directrices de la OCDE aplicables en materia de precios de transferencia recibieron la aprobación del Consejo en su versión original en 1995. En 2009 se llevó a cabo una pequeña actualización tendente básicamente a reflejar la adopción de un nuevo apartado 5 en el artículo 25 en la actualización del Modelo de Convenio Tributario de 2008 que trata sobre el arbitraje, así como los cambios efectuados en los comentarios a dicho artículo 25 referidos a los procedimientos amistosos para la resolución de controversias fiscales de ámbito internacional. En la edición de 2010 se ha procedido a una importante revisión de los Capítulos I a III, en los que se ofrecen nuevas pautas para la selección del método de determinación de precios de transferencia más apropiado en función de la casuística, sobre la aplicación práctica de los métodos basados en el resultado de las operaciones (el método del margen neto operacional y el método de distribución del resultado) y el funcionamiento de los análisis de comparabilidad. Se ha añadido, además, un nuevo Capítulo IX que trata aquellos aspectos de las reestructuraciones empresariales que están relacionados con cuestiones de precios de transferencia. A lo largo de todas las Directrices de la OCDE aplicables en materia de precios de transferencia se han efectuado cambios tendentes a dotarlas de coherencia.
Few subjects are as controversial – and poorly understood – as globalisation. While in its broadest sense, economic globalisation is as old as trade itself, the recent financial crisis has amplified the complexity associated with the global interconnectedness of the world’s economies and its ramifications on our livelihoods.
This publication reviews the major turning points in the history of economic integration, and in particular the pace at which it has accelerated since the 1990s. It also considers its impact in four crucial areas, namely employment, development, the environment and financial stability: does globalisation foster development or create inequality? Does it promote or destroy jobs? Is it damaging to the environment or compatible with its preservation? Are we heading towards de-globalisation or can globalisation in fact enable recovery?