Colombie


  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Colombia.

    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.

  • 21-octobre-2015

    Français

    Colombie - Convention de l'OCDE sur la lutte contre la corruption

    Cette page contient toutes les informations se rapportant à la mise en oeuvre de la Convention de l’OCDE sur la lutte contre la corruption en Colombie.

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  • 21-octobre-2015

    Français

    La Colombie doit corriger des failles sérieuses afin de pouvoir mettre en cause la responsabilité des entreprises en cas de corruption transnationale

    La Colombie doit accroître ses capacités d’investigation en matière de corruption transnationale en mettant sur pied un régime efficace de responsabilité des personnes morales, en améliorant la coordination entre ses nombreuses instances et la formation des autorités répressives, selon un nouveau rapport du Groupe de travail de l’OCDE sur la corruption.

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  • 19-octobre-2015

    Français

    Publication du rapport du Groupe de travail de l'OCDE sur la corruption en Colombie le mercredi 21 octobre 2015

    L’OCDE publiera le rapport de son Groupe de travail sur la corruption en Colombie le mercredi 21 octobre 2015 à 16h00, heure de Paris/9h00 heure de Bogota.

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  • 5-October-2015

    English, PDF, 539kb

    OECD Employment Outlook 2015-Key findings for Colombia

    Colombia has experienced strong and sustained economic growth over the past fifteen years, apart from a short slowdown in 2008 and 2009, and labour market outcomes improved significantly.

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  • 28-septembre-2015

    Français

    Études économiques de l'OCDE : Colombie 2015

    L'Étude économique de l'OCDE pour la Colombie 2015 examine les récents développements économiques, politiques, et les perspectives et jette un regard plus détaillé sur : Politique fiscale et Réforme du système des retraites.

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  • 18-September-2015

    English

    Corporate Governance of Company Groups in Latin America

    This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.

  • 28-août-2015

    Français

    Système d'observation permanente des migrations internationales pour les Amériques (SICREMI)

    Le SICREMI est une initiative de l'Organisation des États américains (OAS) qui contribue à la promotion et au développement des politiques publiques qui permettent une meilleure gestion des migrations dans les Amériques à travers la facilitation du dialogue, la coopération, le renforcement insitutionnel et l'accès à l'information.

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  • 22-July-2015

    English

    OECD Review of the Corporate Governance of State-Owned Enterprises in Colombia

    This report evaluates the corporate governance framework for the Colombian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The report was prepared at the request of the Republic of Colombia. It is based on a review involving all OECD countries.

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  • 29-mai-2015

    Français

    Réformer le système de retraite colombien pour en augmenter la couverture et l'équité

    La Colombie est l'un des pays les plus inégalitaires d'Amérique latine. Le caractère très informel du marché du travail, ajouté à de multiples particularités du système de retraite, laisse bon nombre de personnes âgées dans la pauvreté. Ce dernier, en effet, ne couvre que les employés du secteur formel qui gagnent plus que le salaire minimum, relativement élevé.

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