The OECD Economic Assessment of Costa Rica, to be published on Monday 15 February, discusses the country’s recent performance, which has brought about strong growth, rising living standards and the sustainable use of natural resources.
The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adults’ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education.
On 17-18 November 2015, a new regional meeting as well as a governmental workshop on BEPS was held for the Latin America and the Caribbean region to discuss the outcomes of the BEPS Project, and the ways that the countries can explore to be involved on an equal footing in the implementation and the monitoring phase of the measures adopted.
The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Costa Rica.
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.
Costa Rica succeeds in combining rising living standards with sustainable use of natural resources. Incomes per capita have nearly doubled in real terms over the past three decades. Almost universal access to health care, education and pensions has been achieved.
The Capacity-Building Seminar on Citizens’ Participation in Costa Rica took place on 29 July 2015 in San José. The OECD built capacities of open government leaders from Costa Rica’s public service and civil society on ways to successfully consult citizens and involve them in policy design, implementation and evaluation.
The OECD set out a clear path for Costa Rica’s accession to the Organisation, reinforcing the OECD’s commitment to further extend its global membership.
This roadmap sets out the terms, conditions and process for the accession of Costa Rica with the objective of enabling the OECD Council to come to a decision on whether to invite Costa Rica to accede to the OECD Convention and thereby become a Member of the Organisation.
Higher level vocational education and training (VET) programmes are facing rapid change and intensifying challenges. What type of training is needed to meet the needs of changing economies? How should the programmes be funded? How should they be linked to academic and university programmes? How can employers and unions be engaged? The country reports in this series look at these and other questions. They form part of Skills beyond School, the OECD policy review of postsecondary vocational education and training. This report reviews vocational education and training systems in Costa Rica.