This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Saudi Arabia.
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.
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.
English, PDF, 276kb
4-page policy note detailing the key results and recommendations from OECD Trade Policy Paper 179 on the Participation of Developing Countries in Global Value Chains.
English, PDF, 711kb
24-page summary paper of the OECD trade policy paper #179 on participation of developing countries in global value chains available on the OECD iLibrary.
English, PDF, 244kb
Analysis for Saudi Arabia from OECD trade facilitation indicators that identify areas where countries can improve border procedures, reduce trade costs, boost trade flows and reap greater benefits from international trade.
Douze nouveaux pays viennent de signer, ou se sont engagés à signer, la Convention concernant l'assistance administrative mutuelle en matière fiscale élaborée par l'OCDE, témoignant ainsi des efforts déployés au niveau international pour lutter contre la délinquance fiscale. En outre, six autres pays ont ratifié la Convention.
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 Guadalajara on 17-18 May, 2012.
G20 Labour and Employment Ministerial, Paris 26-27 September 2011
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.
Le Programme MENA – (pays du Moyen Orient et d’Afrique du Nord) – OCDE pour l’investissement a pour objet de promouvoir de vastes réformes visant à améliorer le climat des investissements, à renforcer les partenariats régionaux et internationaux et à favoriser une croissance économique durable dans toute la région. Ce programme fait partie de l’Initiative MENA-OCDE sur la gouvernance et l’investissement (www.oecd.org/mena).