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).
These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.
This series helps countries to identify and overcome binding constraints to achieving higher levels of well-being and more equitable and sustainable growth. The Development Pathways are based on Multi-dimensional Country Reviews, which take into account policy interactions and the country-specific policy environment through three phases. The first phase comprises an initial assessment of the constraints to development. The second phase involves an in-depth analysis of the main issues resulting in detailed policy recommendations. The third phase is designed to move from paper to action and to support government efforts in developing strategies and implementing policy recommendations.
El Estudio Multi-dimensional de Uruguay (volumen 1 y 2 ) realiza un diagnóstico y formula recomendaciones para superar obstáculos al desarrollo económico y social, se presenta hoy por el Director del Centro de Desarrollo de la OCDE, Mario Pezzini, en presencia del Ministro de Relaciones Exteriores, Rodolfo Nin Novoa y del Ministro de Economía y Finanzas, Danilo Astori, de Uruguay.
The Multi-dimensional Review of Uruguay (Volume 1 and 2) delivers an assessment and makes recommendations for overcoming constraints on economic and social development. It was presented by the Director of the OECD Development Centre, Mario Pezzini, in the presence of Uruguay’s Minister of Foreign Affairs, Rodolfo Nin Novoa, and the Minister of Economy and Finance, Danilo Astori.
L'entrée de l'Uruguay dans le Centre de développement de l'Organisation de coopération et de développement économiques (OCDE) marque un pas important dans le soutien de la croissance inclusive du pays. Il approfondit également la représentativité globale du Centre car il accueille son 10ème pays membre de l’Amérique latine et des Caraïbes.
Le SICREMI est une initiative de l'Organisation des États américains (OAS) qui contribue à la promotion et au développement des politiques publiques qui permettent une meilleure gestion des migrations dans les Amériques à travers la facilitation du dialogue, la coopération, le renforcement insitutionnel et l'accès à l'information.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay.
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.
Uruguay has made remarkable progress over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies. Substantial improvements in several dimensions of human well-being have occurred during this period, alongside considerable reductions in external risks. The conditions ahead, however, may present challenges to maintaining performance. Overcoming these challenges will require finding the appropriate balance between long run objectives and macroeconomic and fiscal stability.
One of the main obstacles to economic growth is the insufficient and inadequate provision of human capital and skills. A number of challenges remain for education, which, together with fiscal policy, are key means of reducing inequalities and sustaining economic growth. In addition, Uruguay needs to address labour shortages to avoid constraints on future growth, especially as exports become more skills-intensive. It is important to orient social policies and expenditures towards the most vulnerable groups.
El primer volumen del Estudio Multi-dimensional de Uruguay destaca los notables progresos alcanzados por éste durante el último decenio. Medidas macroeconómicas estables y un favorable entorno exterior han permitido un crecimiento dinámico, así como el financiamiento de políticas sociales.