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Arabie saoudite


  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.

  • 28-November-2019

    English

    OECD releases stage 1 peer review reports on dispute resolution for Brazil; Bulgaria; China; Hong Kong, China; Indonesia; Russia and Saudi Arabia

    The work on BEPS Action 14 continues with today's publication of the seventh round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

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  • 12-November-2019

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.

  • 19-June-2019

    English, PDF, 422kb

    TALIS 2018 Country Note - Saudi Arabia

    The OECD Teaching and Learning International Survey (TALIS) is an international, large-scale survey of teachers, school leaders and the learning environment in schools. This note presents findings based on the reports of lower secondary teachers and their school leaders in mainstream public and private schools.

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  • 15-November-2018

    English

    OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews

    The OECD is gathering input for the Stage 1 peer reviews of Brazil, Bulgaria, China (People's Republic of), Hong Kong (China), Indonesia, Papua New Guinea, Russian Federation and Saudi Arabia, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

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  • 18-septembre-2018

    Français

    L'Arabie Saudite signe un accord historique afin de renforcer ses conventions fiscales

    L'Arabie Saudite a signé aujourd'hui la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (la Convention).

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  • 18-September-2018

    English, PDF, 3,588kb

    MLI Position for Saudi Arabia

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Saudi Arabia

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  • 14-mars-2016

    Français

    Des nouveaux examens par les pairs du Forum mondial mettent en évidence un respect accru pour les normes en matière de transparence fiscale

    Le leader mondial des Forum en matière de transparence fiscale a publié aujourd’hui 10 nouveaux rapports d'examen par les pairs, qui démontrent un respect accru des normes internationalement reconnues pour lutter contre l'évasion fiscale par l'échange de renseignements.

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  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Saudi Arabia 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Saudi Arabia. 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 130 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.

  • 24-November-2015

    English

    Education at a Glance 2015: Saudi Arabia

    The 2015 edition introduces more detailed analysis of participation in early childhood and tertiary levels of education. The report also examines first generation tertiary-educated adults’ educational and social mobility, labour market outcomes for recent graduates, and participation in employer-sponsored formal and/or non-formal education.

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    • Education
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