Des avancées significatives ont été réalisées grâce à un programme international qui a vocation à améliorer l'aptitude des pays en développement à renforcer le recouvrement de leurs recettes intérieures grâce au durcissement de leurs capacités en matière de vérification fiscale.
Le leader mondial des Forum en matière de transparence fiscale a publié aujourd’hui 10 nouveaux rapports d'examen par les pairs, qui démontrent un respect accru des normes internationalement reconnues pour lutter contre l'évasion fiscale par l'échange de renseignements.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Botswana.
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 130 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.
L’économie du Botswana s’est relevée de la crise économique mondiale. La croissance du produit intérieur brut (PIB) réel a été robuste en 2013, grâce au dynamisme du secteur minier, et tout particulièrement de la production de diamants, malgré des goulets d’étranglement dans les secteurs de l’électricité et de l’eau
This report examines Botswana's achievements in developing an open and transparent investment regime and its efforts to reduce restrictions on international investment.
OECD's comprehensive review of investment policy in Botswana. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.
This paper examines some of the policies in place in Botswana that have contributed to the governance and management of its substantial minerals sector.
The charts show for each of the following countries and territories, and for the years 2009-2011: net ODA receipts, top ten donors of gross ODA, population and GNI per capita and bilateral ODA by sector.
This overview of the management of risk due to livestock diseases focuses on government policies relating to livestock health systems and compensation scheme designs, and includes case studies of Australia, Botswana, Brazil, Canada, France, Germany, Netherlands and Viet Nam.
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The comprehensive focus of Norwegian Assistance on primary health care development and systems development during Phase 1 had great significance in helping Botswana structure a health service that enabled greatly improved access to health care throughout Botswana.