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Mauritania


  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2015 - Phase 1: Legal and Regulatory Framework

    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.

  • 18-October-2011

    French, , 1,961kb

    L’assistance technique résidente: enseignements du secteur de l’éducation en Mauritanie

    La perception du rôle de l'assistance technique résidente, et les attentes en la matière, sont différentes suivant les acteurs. Si les bénéfices apportés par une expertise technique font l’unanimité, l’usage qui en est fait renvoie à des objectifs multiples.

  • 6-June-2011

    English

    African Economic Outlook 2011

    The 2011 African Economic Outlook was launched at the African Development Bank’s Annual Meetings in Lisbon, Portugal on 6 June, 2011.

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  • 24-May-2010

    English

    African Economic Outlook 2010

    The 2010 African Economic Outlook finds the continent reeling from the effects of the world’s deepest and most widespread recession in half a century. Just how hard was the region hit? What are the prospects for recovery? This edition features an in-depth study of Taxation and Aid in Africa.

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  • 22-February-2010

    English, , 484kb

    case 1: Senegal Mauritania conflict

    Case study 1: Senegal Mauritania conflict, prepared by the Sahel and West Africa Club Secretariat, within the regional project on "Security implications of climate change in the Sahel region (SICCS), November 2009

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  • 18-January-2010

    English, , 595kb

    Economic Importance of Agriculture for Poverty Reduction

    The Millennium Declaration set 2015 as the target date for halving the number of people living in extreme poverty. This paper examines the role of the agricultural sector and looks at 25 developing countries who have posted extraordinary success in reducing extreme poverty.

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  • 6-July-2009

    English

    Aid for Trade at a Glance 2009 - Mauritania

    The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.

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  • 29-January-2009

    English, , 2,124kb

    Emersion in the Karakoro Basin- Cross-border Diaries, Issue 10

    Emersion in the Karakoro Basin, Cross-border Diaries, Issue 10, January 2009, SWAC.

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  • 20-March-2008

    English

    Fishing for Coherence in West Africa: Policy Coherence in the Fisheries Sector in Seven West African Countries

    This publication provides an analytical framework adapted to the West African context, as well as an action framework based on the facts and realities in the field in order to improve the coherence of fisheries policies in West Africa.

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    • Globalisation and Fisheries: Proceedings of an OECD-FAO Workshop

  • 3-January-2008

    English

    Aid for Trade: Donor & Partner Country Profiles

    Aid for Trade at a Glance 2007: The OECD Creditor Reporting System (CRS) database is used to track ODA flows from Development Assistance Committee (DAC) member countries.

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