This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Poland.
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.
Specific country notes have been prepared using data from the database OECD Health Statistics 2015, July 2015 version. The notes are available in PDF format.
A dashboard of key government indicators by country, to help you analyse international comparisons of public sector performance.
English, PDF, 2,150kb
This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.
English, PDF, 425kb
W Polsce śmiertelność z powodu chorób sercowo-naczyniowych (CSN) jest nadal wysoka; również podwyższona jest częstotliwość występowania CSN i cukrzycy.
English, PDF, 317kb
In Poland, the mortality due to cardiovascular diseases (CVD) is still high and the burden of CVD and diabetes is also high.
I would like to thank the Polish Delegation for organising this meeting. We only have six months left before the Paris COP21, where we must strive to achieve a historic deal, so it is absolutely necessary that we intensify our debates about the right energy model for a brighter future.
The OECD Environmental Performance Review Programme provides independent assessments of countries’ progress in achieving their domestic and international environmental policy commitments, together with policy relevant recommendations. They are conducted to promote peer learning, to enhance governments’ accountability to each other and to the public, and to improve countries’ environmental performance, individually and collectively. The reviews are supported by a broad range of economic and environmental data. Each cycle of the Environmental Performance Reviews covers all OECD member countries and selected partner countries. The most recent reviews include: Iceland (2014), Sweden (2014), Colombia (2014).
This report is the third OECD review of Poland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on forestry and biodiversity, as well as waste and materials management.
Poland has combined robust economic growth with reducing some of the pressures on its environment since it joined the EU in 2004. It has also brought environmental laws closer to European norms. Poland now needs to lessen its economy’s reliance on fossil fuels and make growth greener, according to a new OECD report.
Mr. Gurría held bilateral meetings with Mr. Janusz Piechociński, Deputy Prime Minister, and Mr. Grzegorz Schetyna, Minister of Foreign Affairs.