The present report on Lithuania is the fourth of a new series on "Investing in Youth" which builds on the expertise of the OECD on youth employment, social support and skills. This series covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. The report provides a detailed diagnosis of the youth labour market and VET system in Lithuania from an international comparative perspective, and offers tailored recommendations to help improve school-to-work transitions. It also provides an opportunity for Lithuania to learn from the innovative measures that other countries have taken to strengthen the skills of youth and their employment outcomes, notably through the implementation of a Youth Guarantee.
This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.
This report evaluates the corporate governance framework for the Lithuanian state-owned enterprise sector relative to the OECD Guidelines on Corporate Governance of State-Owned Enterprises. The report was prepared at the request of the Republic of Lithuania, reviewed by the OECD Working Party on State Ownership and Privatisation Practices and is based on discussions involving all OECD countries.
The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adults’ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education.
This review analyses open government principles and practices in Lithuania with the aim to support the government of Lithuania in its current and future public governance reforms. In this context, the OECD examines the role of the centre of government as a catalyst for open government reforms, analyses citizens' participation as a key open government practice and explores the opportunities and challenges of digital government as enabler for open government. It examines open government at the level of central government, complemented by a health sector case study. The book presents practical recommendations to assist the government in delivering on its commitment to enhance openness and inclusiveness of policy making and service delivery, and to strengthen government-citizen relations.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Lithuania.
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.
The Global Forum on Transparency and Exchange of Information for Tax Purposes published new peer review reports today for 12 countries or jurisdictions, moving further ahead with its goal to implement global standards on transparency and exchange of information for tax purposes.
This review takes stock of the development and implementation of regulatory reform at a critical juncture for Lithuania. Confronted with the challenge of supporting growth and competitiveness, Lithuania has embarked upon an ambitious reform programme that addresses not only the development of new regulations but also the inspection and enforcement processes that support the effective implementation of these regulations with the least administrative burden for citizens and businesses. This is relatively rare among OECD members and the review assesses this comprehensive reform programme with a special focus on inspection and enforcement. First in its kind, the review benchmarks Lithuania's reforms against the OECD Best Practice Principles on Regulatory Enforcement and Inspection. The review identifies practical recommendations for strengthening regulatory effectiveness and support growth and competitiveness.
This roadmap sets out the terms, conditions and process for the accession of Lithuania with the objective of enabling the OECD Council to come to a decision on whether to invite Lithuania to accede to the OECD Convention and thereby become a Member of the Organisation.
The OECD set out a clear path for Lithuania’s accession to the Organisation, reinforcing the OECD’s commitment to further extend its global membership.