Author: Global Forum on Transparency and Exchange of Information for Tax Purposes
Publisher:
ISBN: 9789264581043
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of international standard of exchange of information on request (EOIR) and automatic exchange of information. The EOIR provides for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. All Global Forum members have agreed to have their implementation of the EOIR standard be assessed by peer review. In addition, non-members that are relevant to the Global Forum's work are also subject to review. The legal and regulatory framework of each jurisdiction is assessed as is the implementation of the EOIR framework in practice. The final result is a rating for each of the essential elements and an overall rating. The first round of reviews was conducted from 2010 to 2016. The Global Forum has agreed that all members and relevant non-members should be subject to a second round of review starting in 2016, to ensure continued compliance with and implementation of the EOIR standard. Whereas the first round of reviews was generally conducted as separate reviews for Phase 1 (review of the legal framework) and Phase 2 (review of EOIR in practice), the EOIR reviews commencing in 2016 combine both Phase 1 and Phase 2 aspects into one review. Final review reports are published and reviewed jurisdictions are expected to follow up on any recommendations made. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes
Author: OECD
Publisher: OECD Publishing
ISBN: 9264608494
Category :
Languages : en
Pages : 123
Get Book Here
Book Description
This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
Author: International Monetary Fund. African Dept.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 126
Get Book Here
Book Description
Under the current EFF, the authorities have made substantial progress in restoring macroeconomic stability and debt sustainability after being hit hard by the COVID-19 pandemic. Now, they would like to pivot to the deeper medium-term structural reforms needed to support structural balance of payments needs and promote sustainable and inclusive growth. To support this pivot, they have requested the cancellation of the current EFF and the approval of a new one. Concurrently, they have requested a program under the Resilience and Sustainability Facility (RSF) to help advance their climate agenda, including measures to enhance resilience to climate-related shocks.
Author: International Monetary Fund. African Dept.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 79
Get Book Here
Book Description
The Seychellois economy continues to recover as tourist arrivals move closer to pre-pandemic levels. Inflation is on a downward trajectory due to decreased global food and fuel prices. The government’s primary fiscal position is expected to be near balance in 2023, stronger than expected at the outset of the EFF/RSF program. External balances have improved. The current account deficit is projected to decline to 5.4 percent of GDP in 2023 and foreign reserves to rise to an equivalent of 3.7 months of imports. The ratio of public and publicly guaranteed debt to GDP is expected to fall to about 64 percent of GDP by end-2023, compared to 81 percent in 2020. The authorities are advancing with reform measures agreed under the RSF.
Author: OECD
Publisher: OECD Publishing
ISBN: 926492647X
Category :
Languages : en
Pages : 117
Get Book Here
Book Description
This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264746617
Category :
Languages : en
Pages : 147
Get Book Here
Book Description
This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264575642
Category :
Languages : en
Pages : 107
Get Book Here
Book Description
This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 98
Get Book Here
Book Description
The Public Investment Management Assessment (PIMA) for Seychelles shows a relatively well-designed public investment management system, with well-unified budgeting arrangements and effective funding processes for capital projects. However, the assessment also notes under-execution of capital budgets and identifies important areas for improvement in medium-term budgeting, project planning, and asset management. The Climate Public Investment Management Assessment (C-PIMA) provides a climate perspective on public investment management in Seychelles. This module identifies proactive climate-related public investment coordination but gaps in the incorporation of climate resilience measures within the investment framework. Recommended reforms are geared towards enhancing project appraisal, defining roles in the public investment system, and integrating climate change adaptation into the planning process. These reforms, aligned with Seychelles' National Development Strategy, aim to optimize public investment management and ensure sustainable development in the face of climate-related challenges.
Author: Evelyn A. Ankumah
Publisher: BRILL
ISBN: 9004636854
Category : Law
Languages : en
Pages : 264
Get Book Here
Book Description
Author: International Monetary Fund. Monetary and Capital Markets Department
Publisher: International Monetary Fund
ISBN:
Category :
Languages : en
Pages : 25
Get Book Here
Book Description
This report provides an overview of the assistance provided by the IMF to the Central Bank of the Seychelles in reviewing and updating its strategic plan, in line with international best practices for central banks.
