Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.
The peer review process is conducted in two stages. Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by France.
This report identifies effective strategies to tackle skills imbalances, based on five country-specific policy notes for France, Italy, Spain, South Africa and the United Kingdom. It provides a comparative assessment of practices and policies in the following areas: the collection and use of information on skill needs to foster a better alignment of skills acquisitions with labour market needs; the design of education and training systems and their responsiveness to changing skill needs; the re-training of unemployed individuals; and the improvement of skills use and skills matching in the labour market. The assessment is based on country visits, desk research and data analysis conducted by the OECD secretariat in the five countries reviewed. Examples of good practice from other countries are also discussed.
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The tax-to-GDP ratio in France increased by 0.1 percentage points, from 45.2% in 2015 to 45.3% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
These notes present selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.
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This note presents selected country highlights from the OECD Science, Technology and Industry Scoreboard 2017 with a specific focus on digital trends among all themes covered.
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This note presents selected findings based on the set of well-being indicators published in How's Life? 2017
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La population française bénéficie globalement d’un meilleur état de santé que dans la moyenne des autres pays de l’OCDE. Certains facteurs de risque pour la santé, notamment la consommation d’alcool et le tabagisme, demeurent en revanche élevés. Les indicateurs d’accès et de qualité des soins sont généralement bons, alors que les dépenses de santé par habitant sont 15 % supérieures à la moyenne des pays de l’OCDE.
This report identifies effective strategies to tackle skills imbalances in France. It provides an assessment of practices and policies in the following areas: the collection and use of information on skill needs to foster a better alignment of skills acquisitions with labour market needs; policies stimulating skills demand and skills use; policies related to general and professional education and training; policies to help the unemployed develop the right skills and better match them to jobs; career guidance initiatives; and policies facilitating the entry of migrants with skills that are in demand. The assessment is based on country visits, desk research and data analysis conducted by the OECD secretariat.
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Selected findings for France from the report "Preventing Ageing Unequally"