Renewables Information 2009

This report contains a "Phase 2: Implementation of the Standard in Practice" review for Brazil, as well as a revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer, Reviews Brazil 2013 - Phase 2: Implementation of the Standard in Practice

Driven by technological change, global competition and the liberalisation of markets, international direct investment plays a key role in the process of global economic integration. OECD compiles and disseminates reliable and up-to-date statistics which are essential for a meaningful interpretation of investment trends for informed policy making. These statistics are based on official reports by OECD countries for investments world-wide. Internationally comparable data makes it possible to measure the degree of economic integration and competitiveness of markets. Quarterly data for international direct investment flows in US dollars are available for the first time in this edition.

The data in this publication are also available on line via http://dx.doi.org/10.1787/idi-data-en (Lien -> http://dx.doi.org/10.1787/idi-data-en)).

Oecd international direct investment statistics 2013

This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report's findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.

Corporate governance of company groups in Latin america

The National Accounts of OECD Countries, Detailed Tables includes, in addition to main aggregates, final consumption expenditure of households by purpose, simplified accounts for three main sectors: general government, corporations and households. Data are shown for 34 OECD countries and the Euro area back to 2004. Country tables are expressed in national currency. Data are based on the System of National Accounts 1993 (1993 SNA) for all countries except Australia which is presented on the basis of the 2008 SNA.
The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD National Accounts Statistics (http://dx.doi.org/10.1787/na-data-en).

National Accounts of OECD Countries, Volume 2012 Issue 2

Italie

Austria 2015 OECD economic surveys

A concern that many markets around the world share in relation to poor corporate governance is the abuse of related party transactions (RPTs). This is particularly true in markets where controlling ownership is predominant. Judging by the frequent reporting of RPTs, this calls for the relevant authorities and companies to be vigilant and have in place an effective oversight framework through which abusive RPTs can be identified, prevented or stopped. This book presents the findings of an OECD policy dialogue with Indian stakeholders on policies to improve the monitoring and prevension of abusive RPTs in India.

Renewables Information 2009

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