Des représentants de plus de 80 pays et juridictions se sont réunis à Kyoto au Japon afin de poursuivre les efforts engagés pour refondre les règles fiscales internationales et les adapter aux réalités du 21ème siècle, marquant une nouvelle étape pour le Projet de l'OCDE et du G20 pour lutter contre l'érosion de la base d'imposition et le transfert de bénéfices (BEPS).
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 Georgia.
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.
Conveniently located near the world’s fastest growing energy markets, the resource-rich and transit countries of Eastern Europe, Caucasus and Central Asia contribute significantly to world energy security. However, shared challenges across the region include aged infrastructure, high energy intensity, low energy efficiency, untapped alternative energy potential and poorly functioning regional energy markets.
This publication highlights the energy policies and sector developments of Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Ukraine and Uzbekistan during 2013-14 and provides a summary of key recommendations for policy makers in the region.
Energy policy analysis is conducted in line with the INOGATE Programme’s four main pillars of energy development: energy market convergence, energy security, sustainable development and investment attraction. Started in 1996, the INOGATE Programme is one of the longest running energy technical assistance programmes funded by the European Union and works within the policy frameworks of the Baku Initiative and the Eastern Partnership. The INOGATE Programme co-operates with 11 Partner Countries to support reduction in their dependency on fossil fuels and imports, to improve the security of their energy supply and to mitigate overall climate change. It also supports the Eastern Partnership, a joint initiative between the European Union, EU Member States, and the Eastern European and Caucasus countries. Launched in 2009, the Eastern Partnership aims at advancing political association and economic integration.
This publication has been produced with European Union financial assistance provided through the European Neighbourhood and Partnership Instrument.
The SME Policy Index is a benchmarking tool designed for emerging economies to assess SME policy frameworks and monitor progress in policy implementation over time. The Index has been developed by the OECD in partnership with the European Commission, the European Bank for Reconstruction and Development (EBRD), and the European Training Foundation (ETF) in 2006.
For the Eastern Partner Countries, the assessment framework is structured around the ten principles of the Small Business Act for Europe (SBA), providing a wide-range of pro-enterprise measures to guide the design and implementation of SME policies based on good practices promoted by the EU and the OECD. It is applied to the Eastern Partner Countries for the second time since 2012.
The Index identifies strengths and weaknesses in policy design and implementation, allows for comparison across countries and measures convergence towards good practices and relevant policy standards. It aims to support governments in setting targets for SME policy development and to identify strategic priorities to further improve the business environment. It also helps to engage governments in policy dialogue and exchange good practices within the region and with OECD and EU members.
Du 21 au 23 octobre 2015, la consultation régionale et l'atelier gouvernemental sur le BEPS ont été l'occasion de discuter des résultats du Projet BEPS, et de la manière dont les pays peuvent s'engager sur un pied d'égalité dans la phase de mise en œuvre et de suivi des mesures adoptées.
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales publie aujourd’hui 13 nouveaux rapports d’examen par les pairs qui mettent en lumière les progrès accomplis vers la mise en œuvre de la norme internationale d’échange de renseignements sur demande. Le Forum mondial a également attribué des notes de conformité à 10 juridictions.
Le groupe de travail des Hauts responsables du budget (HRB) entreprend des examens nationaux des systèmes budgétaires.
This report evaluates how well EECCA countries have done in ensuring people’s access to adequate water supply and sanitation services since their Economic, Finance, and Environment Ministers adopted the Almaty Guiding Principles to support such efforts in 2000.
This report aims to help Eastern Europe, Caucasus and Central Asia (EECCA) environmental administrations to harness the potential benefits of on-going public finance reforms in the region.