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.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.
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.
Uruguay has made remarkable progress over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies. Substantial improvements in several dimensions of human well-being have occurred during this period, alongside considerable reductions in external risks. The conditions ahead, however, may present challenges to maintaining performance. Overcoming these challenges will require finding the appropriate balance between long run objectives and macroeconomic and fiscal stability.
One of the main obstacles to economic growth is the insufficient and inadequate provision of human capital and skills. A number of challenges remain for education, which, together with fiscal policy, are key means of reducing inequalities and sustaining economic growth. In addition, Uruguay needs to address labour shortages to avoid constraints on future growth, especially as exports become more skills-intensive. It is important to orient social policies and expenditures towards the most vulnerable groups.
El primer volumen del Estudio Multi-dimensional de Uruguay destaca los notables progresos alcanzados por éste durante el último decenio. Medidas macroeconómicas estables y un favorable entorno exterior han permitido un crecimiento dinámico, así como el financiamiento de políticas sociales.
The first volume of the Multidimensional Country Review (MDCR) for Uruguay highlights the remarkable progress made by the country over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies.
The Development Centre celebrates International Women's Day / Multi-dimensional Country Review of Uruguay / Strengthening partnerships with lusophone countries
Après une décennie de croissance relativement soutenue, l’Amérique latine aborde une zone de turbulences sur fond de fléchissement des échanges, de modération du prix des matières premières et d’incertitude croissante liée à l’environnement financier extérieur, selon la dernière édition des Perspectives économiques de l’Amérique latine.
The global scenario is less benign for the region due to a downturn in global trade, a decline in commodity prices and increased uncertainty surrounding external financing, says the new Latin American Economic Outlook.
The School is organising specialised courses on socio-economic development and creating an international platform to exchange experiences and knowledge between public officers and practitioners from OECD member and non member countries that deals with cooperation and local development issues.
Country Notes from the publication 'Revenue Statistics in Latin America 1990 - 2010'.