1. It lifts certain restrictions that are placed on your vanilla UK PPL, including the "in sight surface" restriction.
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Item 1 applies worldwide, but item 2 is UK-only.
There is an old quote from "bookworm" describing a few worldwide differences, clearly contradicting point 1.
For example, at Night, the rules of VFR in France change to prohibit flight above a covered layer. Other countries prohibit VFR flight in a control zone above a covered layer. I don't recall any country that prohibits it as a matter of course though.
Just this once, I'm genuinely interested in the data and I'm not trying to pick a fight for the sake of it
I've downloaded GEN1.7 (National Differences from ICAO) from a number of AIPs (France, Belgium, Netherlands, Germany, Spain, Sweden) and I can't find any evidence of that. Germany does prohibit VFR on top in class G, which only exists below 2500 ft agl.
France doesn't seem to change its rules of the air for night VFR, but since night VFR is effectively by exemption on particular routes, it may be that all the permissible night VFR routes have an 'in sight of the surface' restriction -- can't find it though.
The only state I ever found that prohibited VFR on top was South Africa.
From studying for the Belgian Air Law exam, I seem to remember that VFR above a cloud layer in Belgium was prohibited. In France, by day, it certainly is allowed and is stated explicitly in my "Manuel de Pilote Privé" which I bought for the inevitable small French airfield A/A and local regs.
As none of the countries outside the UK recognise the IMCR, I doubt very much that it would be of any use for the objectives you mentioned.
Also, in regards to "declaring an emergency" there was an interesting incident about a year and a half ago with a Dutch IFR rated pilot asking for an IFR clearance when getting above a cloud layer and Bremen Control (manned by an inexperienced stressed young lady) refusing first and arguing until the pilot in desperation declared an emergency to obtain his clearance. This then escalated into a full blown LBA-investigation and enforcement action, questioning pilots in the surroundings etc...
So don't try this above Germany
Hope this helps,
PP