Latvia


  • 30-October-2015

    English

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

    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.

  • 21-October-2015

    English

    8th Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, 29-30 October 2015, in Bridgetown, Barbados

    Keeping tax transparency high on the agenda of Governments and taking steps to ensure a worldwide level playing field will top the agenda during the 8th meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes, in Bridgetown, Barbados on 29-30 October 2015.

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  • 21-October-2015

    English

    Latvia’s fight against foreign bribery overshadowed by enforcement weaknesses

    Latvia has improved its laws since acceding to the OECD Anti-Bribery Convention in 2014. Yet serious personnel issues until recently as well as negative government commentary concerning KNAB, Latvia’s anti-corruption law enforcement agency, have cast doubts over its capacity to enforce those laws.

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  • 21-October-2015

    English

    Latvia - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Latvia

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  • 15-October-2015

    English, PDF, 652kb

    OECD Employment Outlook 2015: Key findings for Latvia

    The economic crisis had deep impacts on the Latvian labour market, but the recovery has been equally remarkable. The employment rate dropped from 70% in Q4 2007 to 57% in Q1 2010, but has since been increasing strongly. The fall in unemployment has been particularly marked among youth.

  • 12-October-2015

    English

    OECD Review of Fisheries 2015: Policies and Key Statistics for Latvia

    The Fisheries Law was amended to modify coastal fisheries management by defining all coastal quotas as a percentage of the Latvian total quota for the main regulated species in the Baltic Sea as well as allowing within the year for unused quota to be transferred from coastal to offshore fisheries.

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  • 22-September-2015

    English

    International Migration Outlook 2015 - Key findings for Latvia

    Between 2012 and 2013 the population of Latvia fell by 22 400 to 2 001 500, mainly because of emigration. Official statistics from Latvia indicated that outflows (22 600 in 2013) exceeded inflows (8 300), resulting in a net outflow of 14 300 in 2013.

  • 27-August-2015

    English

    Investing in Youth: Latvia

    This report provides a detailed diagnosis of the youth labour market and education system in Latvia from an international comparative perspective, and offers tailored recommendations to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Latvia has taken to strengthen the skills of youth and their employment outcomes, notably through the implementation of a Youth Guarantee.

     

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  • 27-August-2015

    English

    Latvia should expand work-based vocational training to boost young people’s job prospects

    Latvia should step up its efforts to improve the employment prospects of young people by continuing to reform its vocational education system and pursuing the commitments made as part of the Youth Guarantee to further reduce the share of young people under 30 who are not in employment, education or training (NEETs).

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  • 21-August-2015

    English

    Policy areas for increasing productivity in Latvia

    Much of the convergence of the Latvian economy needs to come from productivity increases. To achieve this, policy makers should do more to facilitate the integration of the economy into global trade and promote competitive business environment.

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