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El Salvador


  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 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 El Salvador. 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.

  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2015 - Phase 1: Legal and Regulatory Framework

    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.

  • 25-July-2013

    English

    Follow-up to the Nine Peer Reviews of Competition Law and Policy of Latin American Countries - 2012

    This publication assesses the impact of previous competition law and policy reviews in nine Latin American countries: Argentina, Brazil, Chile, Colombia, El Salvador, Honduras, Mexico, Panama and Peru. This report was discussed during the 2012 annual meeting of the OECD-IDB Latin American Competition Forum held in the Dominican Republic.

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  • 11-September-2012

    English, PDF, 1,897kb

    Measuring Results of the El Salvador Production and Business Services Investments

    In dairy, the evaluation estimates there were impacts on adoption and increases in farm income. In horticulture, the evaluation estimates impacts on adoption, but no impacts on farm income. In handicrafts, the evaluation estimates impacts on employment for program participants, but no impacts were detected on productive income.

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  • 18-July-2011

    English, PDF, 130kb

    Mid-term review of the cooperation programme between Luxembourg and el Salvador (2007-2011)

    The report suggests options for cooperation of Luxembourg and El Salvador up to 2015 and makes recommendations to governmental institutions.

  • 12-April-2011

    Spanish, , 2,566kb

    Assessment of Development Results: Evaluation of UNDP Contribution to El Salvador 2002-2010 (in Spanish)

    This is the first Assessment of Development Results (ADR) conducted in El Salvador. The assessment examines relevance and strategic positioning of UNDP support and its contributions to the country’s development from 2002-2010.

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  • 1-March-2010

    English, , 679kb

    Evaluation of European Commission’s - Cooperation with El Salvador – Country level Evaluation Final Report Volume 1 : Main report

    This evaluation assesses the European Commission’s cooperation with El Salvador over the period 1998-2008. It aims at providing an overall independent assessment of the entire EC cooperation strategy and support in the country and to provide key lessons.

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  • 8-February-2010

    Spanish, , 644kb

    Country Programme Evaluation: El Salvador 2004-2008

    The Bank’s program contained a relatively high percentage of fastdisbursing policy-based lending and a relatively low percentage of direct lending to the private sector without sovereign guarantee.

  • 16-December-2009

    Spanish, , 3,074kb

    Evaluation of the Bilateral Cooperation Programme of the Ministry of Labour and Immigration

    Éste es el informe final de la evaluación del Programa de Cooperación Bilateral del Ministerio de Trabajo e Inmigración (MTIN), correspondiente al periodo 2003-2008, que se ha desarrollado durante los meses de julio a diciembre del año 2008.

  • 6-July-2009

    English

    Aid for Trade at a Glance 2009 - El Salvador

    The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.

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