Sciences sociales / Société

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  Global forum on transparency and exchange of information for tax purposes peer reviews : Canada 2011

  OCDE

  • OECD
  • 3612225184181

  Parution : 27 Avril 2011 - Entrée pnb : 9 Décembre 2015

  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 Lire la suite Fermer

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  Equal opportunities? the labour market intergration of the children of immigrants

  Collectif

  • OECD
  • 3612225179866

  Parution : 12 Mai 2010 - Entrée pnb : 9 Décembre 2015

  The integration of the children of immigrants - both those born in the host country (the "second generation") and those who arrived young enough to be educated in the host country - is of growing policy relevance for OECD countries. This group is entering the labour market in ever larger numbers, and their outcomes are often seen as the benchmark for successful integration policy.
  The labour market integration of the children of immigrants is an area where comparative international knowledge is gradually evolving, but still underdeveloped. Recent work by the OECD has shown that the children of immigrants tend to have lower employment outcomes than the children of natives in most countries.
  This technical seminar proceedings sheds light on the issues involved in the labour market integration of the children of immigrants, and discusses policy answers and good practices. The seminar was organised jointly by the the EU Commission and the OECD Secretariat in Brussels on 1 and 2 October 2009. Lire la suite Fermer

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  Society at a glance 2011

  Collectif

  • OECD
  • 3612225184075

  Parution : 25 Avril 2011 - Entrée pnb : 9 Décembre 2015

  This sixth edition of Society at a Glance, OECD's biennial overview of social indicators, updates some indicators from previous volumes and introduces several new ones. It also features a special chapter on unpaid work. It includes data on the four newest OECD members: Chile, Estonia, Israel and Slovenia. Where available, data on major emerging economies Brazil, China, India, Indonesia, Russia and South Africa are also included.
  www.oecd.org/els/social/indicators

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