Les 17 et 18 novembre 2015, une nouvelle consultation régionale et un séminaire gouvernemental sur le BEPS pour la région Amérique latine et Caraïbes ont été l’occasion d’examiner les résultats du Projet BEPS et de réfléchir aux moyens que les pays peuvent mobiliser pour participer sur un pied d’égalité à la phase de mise en œuvre et de suivi des mesures adoptées.
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.
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.
La présente feuille de route définit les modalités, les conditions et la procédure d’adhésion de la Costa Rica afin que le Conseil puisse prendre une décision sur la possibilité d’inviter la Costa Rica à adhérer à la Convention de l’OCDE et par conséquent à devenir Membre de l’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.
Soucieux d’appuyer les efforts internationaux déployés en vue de renforcer la coopération contre la fraude fiscale extraterritoriale, sept nouveaux pays ont rejoint l’accord sur l’échange automatique de renseignements conforme à la norme établie par l’OCDE et le G20.
Ministers expressed full support for the OECD’s global relations strategy, as an essential element to increase its impact and relevance. This strategy has been the centrepiece of Secretary-General Angel Gurría’s vision to transform the Organisation into a more inclusive, global policy network and a prime forum for evidence-based policy exchange and global standard setting.
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Water resources allocation determines who is able to use water resources, how, when and where. Capturing information from 27 OECD countries and key partner economies, the report presents key findings from the OECD Survey of Water Resources Allocation and case studies of successful allocation reform.