This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the United Arab Emirates.
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.
En 2014, l’APD nette totale des Émirats arabes unis (EAU) a atteint 5.1 milliards USD, soit une baisse de 7 % en termes réels par rapport à 2013. Le rapport de l’APD au RNB a aussi baissé en 2014, passant de 1.34 % en 2013 à 1.26 % en 2014. D’après les données provisoires, l’APD aurait atteint xx milliards USD (xx % du RNB) en 2015
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This study forms part of the series of OECD Reviews on Entrepreneurship, SMEs and Local Development. These reviews examine the opportunities and challenges for entrepreneurship and SME development and the role that policy can play in case study regions, cities or localities.
The Secretary-General delivered a keynote speech at the 4th World Government Summit and held bilateral meetings with UAE authorities. He also launched the OECD Global Platform for Governance of the Future and delivered a keynote speech at the Arab Regulators Corporate Governance Forum.
The World Government Summit brings together over 3500 ministers, government officials, experts, representatives from the private sector and civil society to discuss the future of government and public service delivery.
Les Émirats arabes unis (EAU) ont considérablement intensifié leurs efforts de coopération pour le développement au cours des dernières années. Leur aide publique au développement (APD), mesurée en pourcentage du revenu national brut a atteint 1,34% en 2013 et 1,17% en 2014, bien au-dessus de l'objectif de 0,7% et supérieur à celui de tous les membres du Comité d'aide au développement (CAD)
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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.
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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.
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The United Arab Emirates is identified by PISA (Programme for International Student Assessment) as one of the most rapidly improving education systems in the world. However its students still perform well below the levels expected in advanced economies.
L’État des Émirats arabes unis devient le premier Participant dans le Comité d’aide au développement (CAD) de l’OCDE