Publications & Documents


  • 16-March-2015

    English

    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.

  • 16-March-2015

    English

    Statement by OECD Secretary-General Angel Gurría on the occasion of the visit of President Aníbal Cavaco Silva of Portugal to the OECD, 16 March 2015

    It has been a great honour to welcome President Cavaco Silva to the OECD – the first ever visit to the OECD by a Portuguese Head of State.

  • 16-March-2015

    English

    International community continues making major progress to end tax evasion

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 9 new peer review reports, including a Phase 1 Supplementary Report for Switzerland, demonstrating continuing progress toward implementation of the international standard for exchange of information on request.

    Related Documents
  • 16-March-2015

    English

    Mr. Aníbal Cavaco Silva, President of Portugal, at the OECD on 16 March 2015

    Following a bilateral meeting with Secretary-General Angel Gurría and a seminar on recent economic and social developments, President Cavaco Silva addressed the OECD Council.

    Related Documents
  • 27-February-2015

    English

    OECD Review of Fisheries: Country Statistics 2014

    This publication contains statistics on fisheries in OECD member countries (with the exception of Austria, Israel and Slovenia) and some non-member economies (Argentina, Colombia, Latvia, Chinese Taipei, Thailand) from 2006 to 2013. Data provided concern fishing fleet capacity, employment in fisheries, fish landings, aquaculture production, recreational fisheries, government financial transfers, and imports and exports of fish.

  • 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-January-2015

    English

    OECD Institutional Investors Statistics 2014

    Institutional investors (investment funds, insurance companies and pension funds) are major collectors of savings and suppliers of funds to financial markets. Their role as financial intermediaries and their impact on investment strategies have grown significantly over recent years along with deregulation and globalisation of financial markets.

    This publication provides a unique set of statistics that reflect the level and structure of the financial assets of institutional investors in the OECD countries, and in the Russian Federation. Concepts and definitions are predominantly based on the System of National Accounts. Data are derived from national sources.

    Data include outstanding amounts of financial assets such as currency and deposits, securities, loans, and shares. When relevant, they are further broken down according to maturity and residency. The publication covers investment funds, of which open-end companies and closed-end companies, as well as insurance corporations and autonomous pension funds. Indicators are presented as percentages of GDP allowing for international comparisons, and at country level, both in national currency and as percentages of total financial assets of the investor. Time series display available data for the last eight years.

  • 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.

  • 1-December-2014

    English

    Key findings on migration in Portugal 2014

    The total stock of foreigners in Portugal has been declining steadily since 2009 due to both the effects of the economic recession and the naturalisation of the foreign population.

  • 19-November-2014

    English

    Job Creation and Local Economic Development in Portugal

    This publication highlights new evidence on policies to support job creation, bringing together the latest research on labour market, entrepreneurship and local economic development policy to help governments support job creation in the recovery. It also includes a set of country pages featuring, among other things, new data on skills supply and demand at the level of smaller OECD regions (TL3).

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 > >>