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Smernice OECD za dolo čanje transfernih cen za mednarodna podjetja in dav čne uprave prinašajo smernice za uporabo “neodvisnega tržnega načela”, ki je mednarodni konsenz za dolo čanje transfernih cen, to pomeni, za vrednotenje č ezmejnih transakcij med povezanimi podjetji za davčne namene. V globalnem gospodarstvu, v katerem igrajo pomembno vlogo mednarodna podjetja, je tematika transfernih cen visoko na dnevnem redu tako dav čnih uprav kot dav čnih zavezancev. Države morajo zagotoviti, da se obdavčljivi dobički mednarodnih podjetij ne umetno preselijo iz obmo čij, ki sodijo pod njihovo pristojnost, in da dav čna osnova, ki jo v svojih državah izkažejo mednarodna podjetja, odraža gospodarske aktivnosti, ki so jih v državi opravila. Za dav čne zavezance je bistveno, da se omeji tveganje dvojne obdav čitve, ki je lahko posledica spora med dvema državama glede dolo čitve plačila po neodvisnem tržnem na čelu za njihove čezmejne transakcije med povezanimi podjetji. Svet OECD je leta 1995 odobril izvirno razli čico Smernic OECD za določanje transfernih cen. Omejena posodobljena različica je bila pripravljena leta 2009, predvsem zato, da bi zajela posodobitev Vzor čne davčne konvencije iz leta 2008, novega petega odstavka 25. člena, ki obravnava arbitražo, in spremembe Komentarja k 25. členu o postopkih skupnega dogovora za reševanje čezmejnih davčnih sporov. V izdaji iz leta 2010 je prišlo do pomembnih sprememb v I., II. in III. poglavju, zagotovljene so bile nove smernice za izbiro najprimernejše metode za dolo čanje transfernih cen glede na okoliš čine primera, praktično uporabo metod transakcijskega dobička (metoda stopnje čistega dobička in metoda porazdelitve dobička) in za izvajanje primerjalne analize oz. analize primerljivosti. Poleg tega je bil dodano novo IX. poglavje o vidikih transfernih cen pri preoblikovanju poslovanja. V preostalem delu Smernic OECD za določanje transfernih cen so bile narejene spremembe, ki jih je narekovala uskladitev gradiva.
Why has the OECD, along with other members of the international community, mobilised to fight corruption? The answer is simple: corruption respects no borders, knows no economic distinctions and infects all forms of government. In the long run, no country can afford the social, political or economic costs that corruption entails. Not so long ago, bribing public officials in foreign countries to obtain business deals was, if not an acceptable, at least a tolerated business practice in many OECD countries. Today, corruption has moved to the top of the global political agenda as its dramatic impact on economic development and its corrosive effect on political stability and democratic political institutions has become increasingly obvious.
In the new millennium, the OECD and associated governments, which account for over 75% of trade and investment world-wide, will play by stricter rules. The Convention on Combating Bribery of Foreign Public Officials in International Business Transactions will outlaw the practice of bribing foreign officials, making competition for international business much more fair and open.
Bribery in commercial transactions is only part of the problem. A whole arsenal of legal instruments to combat corruption have now been developed to improve ethical standards in the public sector, to end tax deductibility for bribes, to curtail money laundering, and to clean up public procurement practices. The private sector and civil society will continue to play a critical role in making these new rules a reality.
This book provides the key elements needed to build and preserve corruption-free institutions, systems, and private enterprises.
The insurance industry is a key component of the economy by virtue of the amount of premiums it collects, the scale of its investment and, more fundamentally, the essential social and economic role it plays in covering personal and business risks.
This annual publication provides major official insurance statistics for all OECD countries. The reader will find information on the diverse activities of this industry and on international insurance market trends.
The data, which are standardised as far as possible, are broken down under numerous sub-headings, and a series of indicators makes the characteristics of the national markets more readily comprehensible. This publication is an essential tool for civil servants, professionals and academics working in the insurance field.
Part I of this book provides a comparative overview across the region for SME policy development in 10 thematic areas. Part II provides a series of country profiles presenting analysis of the particular situation of the SME sector and the SME policy environment in every partner country. Part III provides a comparative overview across the region on the level of SME policy development in 10 thematic areas at the sub-national levels and provides country-specific analysis of the particular situation of the SME sector and the SME policy environment in every partner country at sub-national level. Annexes provide a list of abbreviations, an assessment grid and a list of SBA coordinators.
The OECD Guidelines for Multinational Enterprises aim to help businesses meet the challenge of acting responsibly in any country they operate by providing a global framework for responsible conduct covering all areas of business ethics. While observance of the Guidelines by enterprises is voluntary and not legally enforceable, adhering governments are committed to promoting their observance among enterprises. This Annual Report, the twelfth in a series, and the first since the Guidelines were updated in May 2011, describes what adhering governments have done to live up to their commitment over the 12 months to June 2012 . In particular it highlights the mediation and consensus building activities promoted by National Contact Points, the Guidelines' implementation mechanism set up by adhering governments.
Stimulé par le changement technologique, la concurrence mondiale et la libéralisation des marchés, l'investissement direct international joue un rôle clé dans le processus d'intégration économique mondiale. L'OCDE compile et diffuse des statistiques fiables et mises à jour qui sont essentielles à l'élaboration de politiques éclairées. Ces statistiques sont basées sur les rapports officiels des pays de l'OCDE pour les investissements dans le monde entier. L'existence de données comparables au niveau international permet de mesurer le degré d'intégration économique et la compétitivité des marchés.
Driven by technological change, global competition and the liberalisation of markets, international direct investment plays a key role in the process of global economic integration. OECD compiles and disseminates reliable and up-to-date statistics which are essential for a meaningful interpretation of investment trends for informed policy making. These statistics are based on official reports by OECD countries for investments world-wide. Internationally comparable data makes it possible to measure the degree of economic integration and competitiveness of markets.
The Investment Policy Review examines Tunisia’s investment regime and how it has influenced investor decisions, as well as its shortcomings under the former political regime. It reflects on developments after the 2011 revolution which opened the way for enhanced reforms on investment, including the preparation of a new Investment Code. The new authorities also show commitments to enhance responsible business conduct and to improve the investment framework in support of a green economy. In recognition of recent efforts to enhance its investment climate, Tunisia became the 44th country to adhere to the OECD Declaration on International Investment and Multinational Enterprises. As an adherent to the Declaration, Tunisia commits to providing national treatment to foreign investors – within the limits of the legal restrictions mentioned in the Review – and to promoting responsible business conduct, in line with the OECD Guidelines on Multinational Enterprises, including through the establishment of a National Contact Point. In turn, the country benefits from similar assurances from other adherents to treat Tunisian investors fairly.
This ssessment of SME policy frameworks in eastern partnership countries helps support SME policy development in the eastern partnership countries through identification of strong and weak points in SME policy elaboration and implementation.
Les tendances de la rentabilité des banques et les facteurs agissant sur elle sont des indicateurs importants de l’état de santé des systèmes bancaires nationaux. Cette publication fournit des informations sur les comptes des banques des pays membres de l'OCDE. La couverture des banques n'est pas la même dans chaque pays ; cependant l'objectif est d'inclure toutes les institutions qui ont des activités bancaires, notamment celles qui prennent des dépôts de personnes privées et qui financent un large éventail de projets. Sont également incluses des informations sur le nombre de banques, leurs filiales et leur personnel, ainsi que des informations structurelles relatives à l’ensemble du secteur financier. En outre, des ratios, calculés à partir de différents postes des comptes des banques en pourcentage d’agrégats spécifiques, sont proposés pour faciliter l'analyse des tendances de la rentabilité des banques des pays de l'OCDE.
Cette publication est également disponible sous forme de base de données en ligne qui permet aux utilisateurs d’extraire des données et de construire des tableaux et graphiques. Elle est disponible via www.oecd-ilibrary.org sous le titre Statistiques bancaires de l'OCDE (http://dx.doi.org/10.1787/bank-data-fr) et sur CD-ROM.
Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication provides information on financial statements of banks in OECD member countries. The coverage of banks is not the same in each country, though the objective is to include all institutions that conduct ordinary banking business, namely institutions which primarily take deposits from the public at large and provide finance for a wide range of purposes. Some information on the number of reporting banks, their branches and staff is also included, as well as structural information regarding the whole financial sector. Moreover, ratios, based on various items of the financial statements of banks in percentage of some specific aggregates, are supplied to facilitate the analysis of trends in bank profitability of OECD countries.
Ce rapport renforce la transparence, la responsabilisation et la visibilité publique des lignes directrices pour les entreprises multinationales, l'un des instruments les plus réussis de l'OCDE, et plus particulièrement les améliorations majeures apportée par la mise à jour 2011, et met en évidence le résultat de la Table ronde 2011 Responsabilité d'entreprise, un multi -stakholder de réflexion sur le lancement des travaux des lignes directrices mises à jour.Le rapport fournit une première évaluation des résultats de la mise à jour 2011 des lignes directrices adoptées à la réunion ministérielle de l'OCDE et une compilation d'idées pour la mise en œuvre future. Il rend également compte des mesures prises par les 42 gouvernements adhérents partir de Juin 2010 à Juin 2011.
This book features the results of a stocktaking exercise of business integrity and anti-bribery policies for 20 countries in Africa. It is the result of a collaborative initative between OECD and the African Development Bank. Countries covered include Benin, Burkina Faso, Cameroon, Ethiopia, Ghana, Kenya, Madagascar, Malawi, Mali, Mauritania, Mozambique, Niger, Nigeria, Rwanda, Senegal, Sierra Leone, South Africa, Tanzania, Uganda and Zambia.
Ce livre présente les résultats d'un exercice d'inventaire de l'intégrité des entreprises et politiques anti-corruption pour 20 pays en Afrique. Il est le résultat d'une initative de collaboration entre l'OCDE et la Banque africaine de développement. Les pays couverts sont le Bénin, le Burkina Faso, Cameroun, Ethiopie, Ghana, Kenya, Madagascar, Malawi, Mali, Mauritanie, Mozambique, Niger, Nigeria, Rwanda, Sénégal, Sierra Leone, Afrique du Sud, la Tanzanie, l'Ouganda et la Zambie.
Esta es la octava edición de la versión abreviada de la publicación titulada “Modelo de convenio tributario sobre la renta y el patrimonio” Esta versión abreviada incluye el texto del Modelo de convenio tributario tal como podía leerse el 22 de julio de 2010, pero sin notas históricas, la lista detallada de los convenios tributarios concluidos entre los países miembros de la OCDE y los informes de base que se incluyen en el volumen II de la versión íntegra no se reproducen en esta versión.
La versión íntegra “Modelo de Convenio tributario” se publica regularmente para reflejar sus actualizaciones. La versión íntegra también está disponible electrónicamente. Dicha versión incluye características tales como exhaustivos enlaces internos, que hacen sencilla la correlación entre un artículo y su comentario; rápida capacidad de búsqueda; el usuario tiene la posibilidad de hacer anotaciones en secciones específicas del texto, así como las funcionalidades de cortar y pegar texto.
L’examen des politiques d’investissement analyse le régime d’investissement de la Tunisie et la façon dont il influence les décisions des investisseurs, mais aussi ses défaillances sous l’ancien régime. Il reflète les développements suite aux changements politiques de 2011 qui ont ouvert la voie à des réformes approfondies en matière d’investissement, y compris la préparation d’un nouveau code de l’investissement. Les nouvelles autorités ont aussi montré leur engagement à développer la conduite responsable des entreprises et améliorer le cadre de l’investissement en appui à la croissance verte. En reconnaissance de ses récents efforts en faveur du climat de l’investissement, la Tunisie est devenue le 44e pays à adhérer à la Déclaration de l’OCDE sur l’investissement international et les entreprises multinationales. En tant qu’adhérent à la Déclaration, la Tunisie s’engage à offrir le traitement national aux investisseurs étrangers – dans les limites des restrictions juridiques mentionnées dans l’Examen – et à promouvoir la conduite responsable des entreprises, selon les Principes directeurs de l’OCDE à l’intention des entreprises multinationales, y compris via la mise en place d’un point de contact national. En retour, le pays bénéficie d’assurances similaires des autres pays adhérents de traiter les investisseurs tunisiens de manière juste.
A lack of finance for water resources management is a primary concern for most OECD countries. This is exacerbated in the current fiscal environment of tight budgets and strong fiscal consolidation, as public funding provides the lion’s share of financial resources for water management.
The report provides a framework for policy discussions around financing water resources management that are taking place at local, basin, national, or transboundary levels. The report goes beyond the traditional focus on financing water supply and sanitation to examine the full range of water management tasks that governments have to fulfill; when appropriate, a distinction is made on distinctive water issues.
The report identifies four principles (Polluter Pays, Beneficiary Pays, Equity, Policy Coherence), which have to be combined. In addition, it identifies five empirical issues, which have to be addressed on a case-by-case basis. Finally, it sketches a staged approach that governments might wish to consider, to assess the financial status of their water policies and to design robust financial strategies for water management. Case studies provide illustrations of selected instruments and how they can be used to finance water resources management.
This publication examines the role of corporate governance arrangements in providing the right incentives to contribute to the value creation process within the private enterprises and the implications of the differences in ownership structures on corporate governance practices and frameworks. It also addresses these global changes from emerging markets perspective and the distinguishing features of these economies that shape their capital markets, corporate structures and corporate governance landscape.
This publication is an important reminder that all those corporate governance rules, regulations and practices that we discuss are not a goal in themselves. They are supposed to be means to a greater end. Be it minority rights, mandatory bids, or independent directors, the rules and regulations that we put in place should serve a purpose. And it is against this purpose and these objectives that the quality of any corporate governance system should be evaluated. So, we need to find a benchmark against which we can assess new regulations and evaluate existing ones.
This report presents a detailed analysis of the Dominican Republic’s financial system and offers a series recommendations to develop the country’s capital markets. The country has recently made big advances in the development of its capital markets, achieving high solvency in the banking sector, improving the institutional framework for the management of public debt and experiencing steady growth in the value of both the private bond market and the assets of pension funds. However, the level of financing directed to the economy is still small, given the country’s level of development, and there are important structural challenges that need to be addressed. Both the Central Bank and the Finance Ministry issue public debt, each with different purposes, and there appears to be little coordination between the two organs in terms of rate of returns and maturity of the issued bonds. The primary market of private bonds suffers from a long and complicated issuing process that stems from coordination and communication problems among the different regulators. The bond secondary market lacks key aspects of market infrastructure. Finally, institutional investors invest mostly on public debt instruments and bonds issued by finance sector firms.