Georgia has achieved remarkable progress in eliminating petty corruption in the public administration and should now focus on combating high-level and complex corruption, according to a new OECD report.
The OECD supports countries of Eastern Europe, Caucasus and Central Asia (EECCA) to reconcile their environment and economic goals thus addressing the heavy environmental legacy of the Soviet model of development. This support is provided within the framework of the GReen Economy and ENvironment Action Programme (the GREEN Action Ptogramme).
OECD-GVH Regional Centre for Competition in Budapest website
Des représentants de plus de 80 pays et juridictions se sont réunis à Kyoto au Japon afin de poursuivre les efforts engagés pour refondre les règles fiscales internationales et les adapter aux réalités du 21ème siècle, marquant une nouvelle étape pour le Projet de l'OCDE et du G20 pour lutter contre l'érosion de la base d'imposition et le transfert de bénéfices (BEPS).
Le leader mondial des Forum en matière de transparence fiscale a publié aujourd’hui 10 nouveaux rapports d'examen par les pairs, qui démontrent un respect accru des normes internationalement reconnues pour lutter contre l'évasion fiscale par l'échange de renseignements.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Georgia.
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 SME Policy Index is a benchmarking tool designed for emerging economies to assess SME policy frameworks and monitor progress in policy implementation over time. The Index has been developed by the OECD in partnership with the European Commission, the European Bank for Reconstruction and Development (EBRD), and the European Training Foundation (ETF) in 2006.
For the Eastern Partner Countries, the assessment framework is structured around the ten principles of the Small Business Act for Europe (SBA), providing a wide-range of pro-enterprise measures to guide the design and implementation of SME policies based on good practices promoted by the EU and the OECD. It is applied to the Eastern Partner Countries for the second time since 2012.
The Index identifies strengths and weaknesses in policy design and implementation, allows for comparison across countries and measures convergence towards good practices and relevant policy standards. It aims to support governments in setting targets for SME policy development and to identify strategic priorities to further improve the business environment. It also helps to engage governments in policy dialogue and exchange good practices within the region and with OECD and EU members.
Du 21 au 23 octobre 2015, la consultation régionale et l'atelier gouvernemental sur le BEPS ont été l'occasion de discuter des résultats du Projet BEPS, et de la manière dont les pays peuvent s'engager sur un pied d'égalité dans la phase de mise en œuvre et de suivi des mesures adoptées.
The objective of the OECD Eurasia Week is to build on prior work in the region and create an opportunity to further strengthen the relations between the countries of the Eurasia region and the OECD. It is also an opportunity to raise the visibility of the enhanced co-operation on a broad spectrum of thematic issues relevant to further improving the region’s competitiveness.
English, PDF, 2,328kb
The second in a series of country reports targeting the Central Asia and South Caucasus region, Responsible Business Conduct in Georgia provides concise and basic information to investors on the existing responsible business conduct expectations in Georgia.