This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Czech 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 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.
Cette page contient toutes les informations se rapportant à la mise en oeuvrede la Convention de l’OCDE sur la lutte contre la corruption en République tchèque.
English, PDF, 38kb
Levels of alcohol consumption in the Czech Republic are above the OECD average and have remained relatively stable in the last 30 years. In 2012, an average of 11.6 litres of pure alcohol per capita was consumed in the Czech Republic, compared with an estimate of 9.1 litres in the OECD.
English, PDF, 54kb
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.
English, PDF, 98kb
This country note from Going for Growth 2015 for the Czech Republic identifies and assesses progress made on key reforms to boost long-term growth, improve competitiveness and productivity and create jobs.
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.
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?".
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.
English, PDF, 644kb
According to a new OECD report, variation in rates of health care activity across geographic areas within Czech Republic 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.
Czech, PDF, 641kb
Education at a Glance 2014: Czech Republic (Czech)