Publications


  • 4-novembre-2016

    Français

    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Maroc 2016 - Phase 2 : mise en œuvre pratique des normes

    Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour le Maroc.

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.

    Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.

    Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.

    Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.

    Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.

    Pour plus d’information sur les travaux du Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales et pour obtenir des copies des rapports d’examen qui ont été publiés, il convient de consulter le site Internet du Forum mondial : www.oecd.org/fiscalite/transparence et www.eoi-tax.org.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2016 - 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 Panama.

    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.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Brunei Darussalam 2016 - 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 Brunei Darussalam.

    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.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2016 - 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 Dominican Republic.

    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.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2016 - 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 Dominica.

    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.

  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Romania 2016 - 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 Romania.

    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.

  • 3-November-2016

    English

    Making Development Co-operation More Effective - 2016 Progress Report

    This report draws on the results of the 2016 global monitoring exercise carried out under the auspices of the Global Partnership for Effective Development Co-operation. It offers a snapshot of progress on internationally agreed principles aimed at making development co-operation more effective.The provision of data and information for the monitoring exercise was led by 81 countries, with the participation of more than 125 bilateral and multilateral development partners, as well as hundreds of civil society organisations, private sector representatives and other relevant development stakeholders in the participating countries. This report presents the findings from the exercise, based on careful analysis and aggregation of this information. It is intended to stimulate and inform policy dialogue at the country, regional and international levels, generating an evidence-base for further collective action to strengthen the contribution of effective development co-operation to the implementation of the 2030 Agenda for Sustainable Development and achievement of the Sustainable Development Goals.

    The report confirms the importance of principles and commitments to strengthen the focus on development results, ensure country ownership of the development process and the inclusiveness of development partnerships, and enhance transparency and mutual accountability around development efforts.

  • 2-November-2016

    English

    International Regulatory Co-operation - The Role of International Organisations in Fostering Better Rules of Globalisation

    Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.

     

  • 29-October-2016

    English

    Latin American Economic Outlook 2017 - Youth, Skills and Entrepreneurship

    The 2017 edition of the Latin American Economic Outlook explores youth, skills and entrepreneurship. Young Latin Americans embody the region’s promise and perils. They stand at the crossroads of a region whose once promising economy and social progress are now undergoing a slowdown. The Outlook identifies potential strategies and policy responses to help Latin America and the Caribbean revive economic growth. While development can stem from different sources, skills and entrepreneurship can empower youth to develop knowledge-intensive economic activities, boost productivity and transform the region’s politics as they transition successfully from the world of school to the world of productive work and create that future they seek. The report highlights valuable experiences and best practices in these fields and proposes strategies to allow Latin America to consolidate long-term growth while assuring continuity in the social agenda.

  • 28-October-2016

    English

    Connecting People with Jobs: The Labour Market, Activation Policies and Disadvantaged Workers in Slovenia

    Giving people better opportunities to participate actively in the labour market improves well-being. It also helps countries to cope with rapid population ageing by mobilising more fully each country’s potential labour resources. However, weak labour market attachment of some groups in society reflects a range of barriers to working or moving up the jobs ladder. This report on Slovenia is the second country study published in a series of reports looking into how activation policies can encourage greater labour market participation of all groups in society with a special focus on the most disadvantaged. Labour market and activation policies are well developed in Slovenia. However, the global financial crisis hit Slovenia hard and revealed some structural weaknesses in the system, which have contributed to a high level of long-term unemployment and low employment rates for some groups. This report on Slovenia therefore focuses on activation policies to improve labour market outcomes for four groups: long-term unemployed people; low-skilled workers; older workers; and workers who were made or are at risk of becoming displaced. There is room to improve policies through promoting longer working lives and through enabling the Employment Service and related institutions to help more harder-to-place jobseekers back into employment.

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