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.
This country review series assesses countries public governance ability in delivering government objectives and determines their preparedness to meet current and future challenges.
The OECD and the Government of Kazakhstan are signing today in Davos a Memorandum of Understanding on a two-year Country Programme, which will support an ambitious set of reforms of Kazakhstan’s policies and institutions.
This review examines the functioning, structure and organisation of the central government and line ministries in Kazakhstan, as well as their capacities to implement national objectives and priorities, outlined in the Kazakhstan’s Vision 2050. It also focuses on tools, strategic management and accountability frameworks in the Government of Kazakhstan, in line with the strategic management principles outlined in the General Approaches to Modernization of Public Administration of Kazakhstan by 2020.
The OECD Statistics Directorate and the Agency on Statistics of the Republic of Kazakhstan signed a “Letter of Intent on Statistics” on 8 April 2014.
Vocational education and training (VET) programmes are facing rapid change and intensifying challenges. How can employers and unions be engaged? How can workbased learning be used? How can teachers and trainers be effectively prepared? How should postsecondary programmes be structured? This country report on Kazakhstan looks at these and other questions.
Kazakhstan’s new anti-corruption strategy must be better defined, involving key stakeholders, with targeted actions and goals that address the key corruption challenges facing the country, says a new OECD report by the Istanbul Anti-Corruption Action Plan (IAP).
The aim of this seminar was to build institutional capacities and transfer methodologies to Kazakh policy makers in areas that will help improve the country’s agricultural competitiveness and support the development of small-scale production. It drew upon on OECD know-how and the Trento experience in agricultural cooperatives.
This report provides a set of recommendations and policy options for developing regulatory management policy and improving regulations in Kazakhstan.
Following the 2010 request by Kazakhstan to initiate an NPD on water, the NPD process started in the country in 2012. This page provides further information about the NPD process and its achievements in Kazakhstan.