Perspectives de l'emploi édition 2006

This publication highlights the main conclusions of the Fishing for Development joint meeting, held in Paris in April 2014. The meeting was organized by the Food and Agriculture Organization of the United Nations (FAO), the Organisation for Economic Co-operation and Development (OECD) and the World Bank (WB) to initiate a dialogue between the fisheries and development policy communities from member and partner countries and organizations of the OECD. It brought together delegates to the OECD Fisheries Committee and OECD Development Assistance Committee, representatives of partner developing countries invited by FAO, as well as experts and representatives from FAO, WB, non-governmental organizations and regional organizations. The meeting focused on issues central to promoting sustainable fisheries and aquaculture in developing, emerging and developed countries alike. This publication also includes the background papers originally prepared to provide context for the issues addressed. It identifies questions for a future work agenda on policy coherence in fisheries and aquaculture, and makes evident the strong need for further dialogue between the fisheries and development communities at global and regional scales.

Fishing for development

The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014.

This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.

Standard for automatic exchange of financial account : information tax matters

Selon l'édition 2010 de l'examen périodique de l'OCDE consacréà l'économie de la Chine, le pays a continué de connaître une croissance spectaculaire au cours des dernières années relevant ainsi considérablement le niveau de vie. Le ralentissement liéà la crise financière et économique mondiale a été jugulé par une relance monétaire et budgétaire, ce qui a donné un coup de pousse à la demande intérieure. L'étude inclut des chapitres sur les récents accomplissements et perspectives économiques, la politique monétaire, les réformes financières, la réglementation des marchés des produits et la concurrence, les inégalités, le marché du travail, la sécurité des personnes âgées et le système de santé.

Etudes économiques de l'OCDE

This report contains the 2014 "Phase 2: Implementation of the Standards in Practice" Global Forum review of Anguilla.

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Anguilla 2014

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.

Uganda 2015 ; peer review report phase 1, legal and regulatory framework

Perspectives économiques en Afrique 2015 : développement territorial en inclusion spatiale

The european reconstruction 1948-1961

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 100 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. 

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 visit www.eoi-tax.org (Lien -> http://www.eoi-tax.org/).

Perspectives de l'emploi édition 2006

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