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.
Les estimation du soutien aux producteurs (ESP) et du soutien aux consommateurs (ESC) servent à suivre et évaluer le niveau et la composition du soutien financier public à l'agriculture.
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.
Bien que la Roumanie soit tant un pays d’origine qu’un pays de destination des migrations internationales, elle reste principalement un pays d’origine, avec une émigration nette élevée.
This publication highlights new evidence on policies to support job creation, bringing together the latest research on labour market, entrepreneurship and local economic development policy to help governments support job creation in the recovery. It also includes a set of country pages featuring, among other things, new data on skills supply and demand at the level of smaller OECD regions (TL3).
OECD-GVH Regional Centre for Competition in Budapest website
The Romanian government and the OECD are working together to assess the costs and benefits of regulations restricting competition in the food processing, transport and construction sectors and to propose specific recommendations for change.
Romania's competition system underwent a peer review of its laws and regulations at the 2014 Global Forum on Competition on 27-28 February 2014. Following this, the report was released at a launch event in Bucharest on 8 April 2014.
English, PDF, 1,201kb
Higher level vocational education and training (VET) programmes are facing rapid change and intensifying challenges. What type of training is needed to meet the needs of changing economies? How should the programmes be funded? The country reports in this series look at these and other questions. They form part of Skills beyond School, the OECD policy review of postsecondary vocational education and training.
Ces notes par pays présentent les développements récents des politiques migratoires ainsi qu’un tableau présentant les dernières statistiques sur les mouvements migratoires et la situation des immigrés sur le marché du travail.