• 16-March-2015


    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 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 Portugal.

    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.

  • 9-February-2015

    English, PDF, 98kb

    Going for growth 2015 - Portugal

    This country note from Going for Growth 2015 for Portugal identifies and assesses progress made on key reforms to boost long-term growth, improve competitiveness and productivity and create jobs.

    Related Documents
  • 15-janvier-2015


    Statistiques de l'OCDE sur les investisseurs institutionnels 2014

    Les investisseurs institutionnels (sociétés d’assurance, sociétés d’investissement et fonds de pension) sont les principaux collecteurs de l’épargne et émetteurs de fonds sur les marchés financiers. Leur rôle en tant qu’intermédiaires financiers et leur impact sur les stratégies d’investissement se sont accrus de façon significative au cours des dernières années avec la déréglementation et la mondialisation des marchés financiers.

    Cette publication constitue un ensemble unique d'indicateurs reflétant le niveau et la structure des actifs financiers des investisseurs institutionnels dans les pays de l'OCDE et dans la Fédération de Russie. Les concepts et les définitions reposent essentiellement sur le système de comptabilité nationale. Les données proviennent des sources nationales.

    Les données se rapportent aux encours d’actifs financiers tels que numéraire et dépôts, titres, crédits, et actions. Lorsque c’est pertinent, les données sont ventilées selon leur maturité et résidence. La publication couvre les fonds d'investissement, dont les fonds à capital variable et ceux à capital fixe, ainsi que les sociétés d'assurance et les fonds de pension autonomes. Les indicateurs sont présentés en pourcentage du PIB pour les comparaisons internationales, et au niveau de chaque pays, à la fois en monnaie nationale et en pourcentage du total des actifs financiers de l’investisseur. Les séries temporelles présentent les données disponibles pour les 8 dernières années.

    Also AvailableEgalement disponible(s)
  • 9-janvier-2015


    Examen de l'OCDE des pêcheries : Statistiques nationales 2014

    Cette publication contient des statistiques sur les pêcheries dans les pays de l'OCDE (à l'exception de l'Autriche, d'Israël et de la Slovénie) et dans quelques économies non-membres (Argentine, Colombie, Lettonie, Taipei chinois, Thaïlande) de 2006 à 2013. Les données fournies concernent la capacité de la flotte de pêche, l'emploi dans les pêcheries, les débarquements de poisson, la production aquacole, la pêche récréative, les transferts financiers publics, et les importations et exportations de poisson.

    Also AvailableEgalement disponible(s)
  • 10-December-2014

    English, PDF, 352kb

    Key findings for Portugal: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Portugal increased by 2.2 percentage points from 31.2% to 33.4, the largest rise amongst member countries in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Portuguese standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

  • 6-October-2014


    How's Life in Your Region - Country Notes

    Country notes outlining regional variations in health, jobs, safety, environment, access to services, civic engagement, housing, education, income, and employment. These notes are from the OECD publication "How's Life in Your Region?".

  • 6-October-2014


    Regional Outlook 2014: Portugal

    Getting regions and cities 'right', adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. View the country factsheets from the publication OECD Regional Outlook 2014.

    Related Documents
  • 16-September-2014

    English, PDF, 847kb

    Geographic Variations in Health Care: Country note for Portugal

    According to a new OECD report, variation in rates of health care activity across geographic areas in countries is a cause for concern. Wide variation suggests that whether or not you will receive a particular health service depends to a very great extent on the region where you live within a country.

    Related Documents
  • 9-septembre-2014


    Regards sur l'éducation 2014 : Notes pays

    Regards sur l'éducation 2014 : données analytiques par pays

    Documents connexes
    Also AvailableEgalement disponible(s)
  • 15-April-2014


    Taxing Wages: Country note for Portugal

    The average worker in Portugal faced a tax burden on labour income (tax wedge) of 41.1% in 2013 compared with the OECD average of 35.9%. Portugal was ranked 12 of the 34 OECD member countries in this respect.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>