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.
The Global Forum on Transparency and Exchange of Information for Tax Purposes published new peer review reports today for 12 countries or jurisdictions, moving further ahead with its goal to implement global standards on transparency and exchange of information for tax purposes.
This review represents a new policy approach for public sector reviews, linking the traditional thematic public employment and strategic human resource management (HRM) framework to public sector innovation and service delivery challenges in the Dominican Republic. The study is based on lessons learned from the experience of OECD member and key partner countries, starting with an economic and institutional analysis of the Dominican context in a broader regional perspective. The report provides a detailed diagnosis of its public employment management and pragmatic solutions for improving it. The recommendations are based on assessments in the following priority areas: the use of strategic workforce planning and management, the state's ability to acquire and retain workforce competencies and enhancing government's core values, performance management and leadership, HRM reforms and the capacity to implement innovative approaches for a more efficient and effective public administration leading to better service delivery.
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.
These country notes contain indicators which compare the political and institutional frameworks of national governments as well as revenues and expenditures, employment, and compensation.
Latin America: publications, working papers and studies
English, PDF, 767kb
This working paper contributes to the understanding of the use of investment tax incentives, which are widely used in developing countries to foster investment and competitiveness, not always with the desired outcomes. In particular in Central America and the Caribbean, competition to attract foreign direct investment has lead towards a significant erosion of the tax base in many countries.
Tax revenues in Latin American countries continue to rise but are lower as a proportion of their national incomes than in most OECD countries. Revenue Statistics in Latin America 2012 shows that Argentina and Brazil have the highest tax revenue to GDP ratio, while Guatemala and Dominican Republic stand at the lower end.
The OECD Development Centre is carrying out a project, co-funded by the EU Thematic Programme on Migration and Asylum, on the Interrelations between public policies, migration and development of partner countries.
Over the course of the last decade, Latin America has achieved economic expansion and made significant progress in poverty reduction.