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Émirats arabes unis


  • 26-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 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 the United Arab Emirates. 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.

  • 10-February-2016

    English, PDF, 4,329kb

    ENTREPRENEURSHIP, SMES AND LOCAL DEVELOPMENT IN ABU DHABI: Boosting the entrepreneurial Ecosystem (doc)

    This study forms part of the series of OECD Reviews on Entrepreneurship, SMEs and Local Development. These reviews examine the opportunities and challenges for entrepreneurship and SME development and the role that policy can play in case study regions, cities or localities.

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  • 8-February-2016

    English

    Mr. Angel Gurría, Secretary-General of the OECD, in the United Arab Emirates on 8-9 February 2016

    The Secretary-General delivered a keynote speech at the 4th World Government Summit and held bilateral meetings with UAE authorities. He also launched the OECD Global Platform for Governance of the Future and delivered a keynote speech at the Arab Regulators Corporate Governance Forum.

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  • 8-February-2016

    English

    World Government Summit, Dubai, 2016

    The World Government Summit brings together over 3500 ministers, government officials, experts, representatives from the private sector and civil society to discuss the future of government and public service delivery.

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  • 23-April-2015

    English, PDF, 276kb

    Policy Note on Participation of Developing Countries in Global Value Chains

    4-page policy note detailing the key results and recommendations from OECD Trade Policy Paper 179 on the Participation of Developing Countries in Global Value Chains.

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  • 23-April-2015

    English, PDF, 711kb

    Summary Paper of Report on Participation of Developing countries in Global Value Chains

    24-page summary paper of the OECD trade policy paper #179 on participation of developing countries in global value chains available on the OECD iLibrary.

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  • 9-February-2015

    English, PDF, 4,176kb

    Better Skills, Better Jobs, Better Lives: A Strategic Approach to Education and Skills Policies for the United Arab Emirates

    The United Arab Emirates is identified by PISA (Programme for International Student Assessment) as one of the most rapidly improving education systems in the world. However its students still perform well below the levels expected in advanced economies.

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  • 24-April-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2014 (Supplementary Report) - Phase 1: Legal and Regulatory Framework

    This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.

  • 19-July-2012

    English

    Global Forum Secretariat and United Arab Emirates enhance co-operation to improve tax transparency in the MENA region

    The Global Forum Secretariat enters into a Memorandum of Understanding with the United Arab Emirates, confirming UAE’s commitment to the Global Forum’s work on transparency and exchange of information.

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  • 10-février-2012

    Français

    La notification statistique des Emirats arabes unis au Comité d'assistance au développement de l'OCDE

    En 2010, les Emirats arabes unis ont pour la première fois fourni au Comité d'assistance au développement de l'OCDE des informations à l’échelle de l’ensemble de l’administration sur leurs apports d’aide au niveau des activités

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