Lors d'une cérémonie tenue ce jour au siège de l'OCDE à Paris, le Burkina Faso, la Malaisie, Saint Kitts et Nevis, Saint Vincent et les Grenadines et Samoa ont signé la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale, portant à 103 le nombre de juridictions participantes.
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 report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Samoa.
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 charts show for each of the following countries and territories, and for the years 2009-2011: net ODA receipts, top ten donors of gross ODA, population and GNI per capita and bilateral ODA by sector.
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The implementation of the Paris Declaration in Samoa has been relatively low key it has been an integrative process as Samoa achieves maturity in handling its development cooperation relationships in the implementation of the Strategy for Development of Samoa.
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Agreement between Ireland and Samoa for the exchange of information relating to tax matters
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Agreement between Faroes Islands and Samoa for the exchange of information relating to tax matters
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Agreement between Norway and Samoa for the exchange of information relating to tax matters
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Agreement between Iceland and Samoa for the exchange of information relating to tax matters
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Agreement between Greenland and Samoa for the exchange of information relating to tax matters