Azerbaijan


  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2015 - Phase 1: Legal and Regulatory Framework

    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 120 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.

  • 15-March-2012

    Russian, , 265kb

    Agenda for the 11th Istanbul Anti-Corruption Action Plan Meeting, 13th ACN Steering Group Meeting (22-24 February 2012, OECD Headquarters) [RUSSIAN]

    The meetings of the Anti-corruption Network for Eastern Europe and Central Asia took place on 22-24 February 2012 at the OECD headquarters in Paris.

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  • 31-January-2012

    English, , 222kb

    Draft Agenda for the 11th Istanbul Anti-Corruption Action Plan Meeting, 13th ACN Steering Group Meeting (22-24 February 2012, OECD Headquarters) [ENGLISH]

    The meetings of the Anti-corruption Network for Eastern Europe and Central Asia will take place on 22-24 February 2012 at the OECD headquarters in Paris.

    Related Documents
  • 31-January-2012

    Russian, , 265kb

    Draft Agenda for the 11th Istanbul Anti-Corruption Action Plan Meeting, 13th ACN Steering Group Meeting (22-24 February 2012, OECD Headquarters) [RUSSIAN]

    The meetings of the Anti-corruption Network for Eastern Europe and Central Asia will take place on 22-24 February 2012 at the OECD headquarters in Paris.

    Related Documents
  • 21-September-2011

    English

    Ten years of water sector reform in Eastern Europe, Caucasus and Central Asia

    This report evaluates how well EECCA countries have done in ensuring people’s access to adequate water supply and sanitation services since their Economic, Finance, and Environment Ministers adopted the Almaty Guiding Principles to support such efforts in 2000.

  • 15-September-2011

    English

  • 5-July-2011

    English

    Estimating the Constraints to Trade of Developing Countries

    Tariffs, government policies and availability of credit and electricity are among the factors that restrict the trade expansion of developing countries. This report identifies and quantifies these constraints, and includes case studies of Azerbaijan and Uganda.

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  • 17-June-2011

    English

    Eastern Europe and South Caucasus: Competitiveness and Private Sector Development

    This report examines the key policies that would increase competitiveness in the Eastern Europe and South Caucasus region through developing human capital, improving access to finance for SMEs and creating more and better investment opportunities.

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  • 25-April-2011

    English, , 388kb

    Promotion of Food Security, Regional Cooperation and Stability in the Southern Caucasus, Armenia, Azerbaijan and Georgia (FRCS)

    The programme sought to contribute to stability in the region by supporting the development of the local economy and supporting the setting-up and strengthening of local institutions.

  • 15-November-2010

    Russian, , 590kb

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