Browse by: "2015"
Index
Title Index
Year Index
¿Cómo va la vida? 2015. Medición del bienestar describe los componentes esenciales que conforman el bienestar de las personas en los países de la OCDE y los países asociados. Incluye una gran variedad de estadísticas que abarcan tanto el bienestar material (ingresos, empleo y vivienda) como la calidad de vida en un sentido más amplio (salud, educación, balance vida-trabajo, medio ambiente, comunidad o apoyo social, compromiso cívico, satisfacción ante la vida y seguridad). En el informe se presenta la evidencia más reciente sobre el bienestar, así como su evolución en el tiempo y la distribución de los resultados de bienestar entre diferentes grupos de la población.
Esta tercera edición de ¿Cómo va la vida? 2015. Medición del bienestar nos ayuda a comprender el bienestar en nuevas y diferentes formas. Se presta especial atención al bienestar de los niños, concluyendo que no todos tienen un buen inicio en la vida, y que los niños que pertenecen a familias de escasos recursos enfrentan mayores riesgos en su bienestar. En el informe se presentan nuevas medidas para capturar algunos de los recursos naturales, humanos, sociales y económicos que contribuyen a sostener el bienestar a lo largo del tiempo. En un capítulo sobre el trabajo de voluntariado se sugiere que éste puede crear un círculo virtuoso: hacer el bien propicia que las personas se sientan bien consigo mismas y aporta varios beneficios de bienestar adicionales, no solamente para los voluntarios sino también para la sociedad en su conjunto. Por último, en el informe se analizan las desigualdades de bienestar que prevalecen entre las diferentes regiones de los países, y se demuestra que el lugar donde habitan las personas puede influir de manera importante en sus oportunidades para vivir bien.
¿Cómo va la vida? 2015. Medición del bienestar es parte de la Iniciativa para una Vida Mejor de la OCDE, la cual incluye una serie de publicaciones sobre medición del bienestar, así como el Índice para una Vida Mejor, un sitio web interactivo que tiene por objetivo incluir a las personas en el debate sobre qué significa para ellos una vida mejor.
How’s Life? describes the essential ingredients that shape people’s well-being in OECD and partner countries. It includes a wide variety of statistics, capturing both material well-being (such as income, jobs and housing) and the broader quality of people’s lives (such as their health, education, work-life balance, environment, social connections, civic engagement, subjective well-being and safety). The report documents the latest evidence on well-being, as well as changes over time, and the distribution of well-being outcomes among different groups of the population.
This third edition of How’s Life? develops our understanding of well-being in new ways. There is a special focus on child well-being, which finds that not all children are getting a good start in life, and those living in less affluent families face more risks to their well-being. The report introduces new measures to capture some of the natural, human, social and economic resources that play a role in supporting well-being over time. A chapter on volunteering suggests that volunteer work can create a virtuous circle: doing good makes people feel good, and brings a variety of other well-being benefits to both volunteers and to society at large. Finally, the report looks at inequalities in well-being across different regions within countries, demonstrating that where people live can shape their opportunities for living well.
How’s Life? is part of the OECD Better Life Initiative, which features a series of publications on measuring well-being, as well as the Better Life Index, an interactive website that aims to involve citizens in the debate about what a better life means to them.
Le but de cette troisième édition du Guide de style de l’OCDE est d'aider à préparer et organiser les publications afin que les lecteurs puissent plus facilement explorer, comprendre et consulter les analyses, statistiques et données de l’OCDE.
Elle le fait en vous offrant 1) des lignes directrices fondamentales garantissant que la présentation de nos travaux répond aux besoins de notre public, surtout sur internet, 2) des astuces pour bien écrire et 3) des normes et des conventions à suivre dans la préparation de l’ensemble des documents de l’OCDE pour favoriser la clarté et la cohérence.
Nous sommes en train de mettre à jour le Guide de style de l’OCDE : Troisième édition afin d'assurer sa parfaite cohérence avec le nouvel environnement auteur de l’OCDE (O.N.E Author). N’hésitez pas à nous contacter ([email protected]) si vous avez des questions lorsque vous rédigez ou révisez vos travaux.
This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information. It does so by 1) providing basic guidelines that meet the needs of our mostly online audiences, 2) offering tips on good writing, and 3) setting out the standards and conventions that should be used to ensure coherence and clarity across all OECD information, on all communications platforms.
The OECD Style Guide: Third Edition is currently being updated to align with the OECD’s new authoring environment (O.N.E Author). If you have any questions while drafting or editing content, please email: [email protected].
This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part I of the report sets out recommendations for rules to address hybrid mismatches in respect of payments made under a hybrid financial instrument or payments made to or by a hybrid entity. It also recommends rules to address indirect mismatches that arise when the effects of a hybrid mismatch arrangement are imported into a third jurisdiction. The recommendations are supported by a commentary and examples to illustrate how they should apply. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future.
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Études économiques de l'OCDE : Allemagne 2014 examine les développements récents, la politique et les perspectives économiques de ce pays. Ce rapport comporte des chapitres consacrés à la résilience du secteur financier, les secteurs orientés vers la demande intérieure, et promouvoir une croissance économique plus inclusive.
This Interim Report updates projections made in the May 2015 issue of OECD Economic Outlook (Number 97).
Les Comptes nationaux des pays de l'OCDE, Tableaux Détaillés fournissent, en plus des principaux agrégats, des comptes nationaux détaillés pour les dépenses de consommation finale des ménages par fonction, les comptes simplifiés des trois principaux secteurs : administrations publiques, sociétés et ménages. Les données sont montrées pour 34 pays de l'OCDE et la Zone euro depuis 2007. Les données sont exprimées en monnaie nationale. Les données sont basées sur le Système de Comptabilité Nationale de 2008 (SCN 2008) pour tous les pays sauf le Chili, le Japon et la Turquie (SCN 1993).
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.
The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates including GDP, final consumption expenditure of households by purpose, simplified accounts for three main sectors: general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2007. Country tables are expressed in national currency. Data are based on the System of National Accounts 2008 (2008 SNA) for all countries except Chile, Japan and Turkey which are presented on the basis of the 1993 SNA.
This 2015 OECD Economic Survey of Ireland examines recent economic developments, policies and prospects. The special chapter covers inclusive growth.