This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation.
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.
Russian, PDF, 873kb
Education at a Glance 2014: Russian Federation (Russian)
Country notes with main key findings of the book and key fact tables: a customised snapshot of a country's educational environment, highlighting the most important issues in the educational landscape.
English, PDF, 496kb
Russia continues to rank first in tertiary attainment, but this is not reflected in the level of literacy skills among the population.
English, PDF, 691kb
The ability to measure innovation is essential to an improvement strategy in education. This country note analyses how the practices are changing within classrooms and educational organisations and how teachers develop and use their pedagogical resources.
Russia holds among the world’s largest resources of gas, oil and coal. Its liquids production has reached historical highs, yet major additional upstream investments and technology upgrades will be needed to sustain these levels in the long term. Since the IEA’s last review of Russia’s energy policies in 2002, the power sector has also liberalised considerably. However, the Russian economy remains largely inefficient, with twice as much energy used per GDP compared with IEA member countries. Ambitious energy efficiency policies have been introduced but have not led to significant improvements so far. At the same time, the electricity and district heating infrastructure is ageing and requires rapid investments. Russia’s overall energy sector would benefit considerably from a more competitive, market-oriented environment.
While a number of policies aimed at modernising the energy sector and increasing its efficiency and sustainability are being developed or implemented, further reforms are needed. This review analyses the energy-policy challenges facing Russia and provides critiques and recommendations for further policy improvements.
The report provides an update of some of the developments in environmental expenditure and finance in the Russian Federation.
Russia has demonstrated good resilience during the financial and economic crisis, though the speed of convergence has been lower than in most BRIICS countries, and growth has slowed more recently.
The Russian Corporate Governance Roundtable brings together a network of Russian and international policy makers and private sector decision-makers who are looking to guide corporate governance reform efforts in Russia.
The OECD, in collaboration with the ILO, has prepared a series of reports to support the Ministers’ discussions at the G20 Labour and Employment Ministerial meeting in Russia