Share

Bulgaria


  • 4-November-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 - Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

    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. This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
  • 8-July-2016

    English

    Database on instruments used for environmental policy

    This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

    Related Documents
  • 1-December-2014

    English

    Key findings on migration in Bulgaria 2014

    Bulgaria remained in recession through 2012 and into 2013. Economic contraction and persistent high unemployment remain an incentive for emigration, albeit at a lower level than in the past.

  • 13-July-2011

    English

    Republic of Moldova: Fostering SME Development

    This assessment represents the first phase of the project "SME Development in the Republic of Moldova", implemented by the OECD Investment Compact with the financial support of the Kingdom of the Netherlands. The second and third phases of the project will focus on assisting policy makers in adapting international best practices of the Republic of Moldova.

    Related Documents
  • 26-May-2009

    English

    South East Europe tax policy and investment

    Addressing the tax component of the Investment Reform Index (IRI) along the lines of tax reform priorities is the main focus of the Working Group on Tax Policy Analysis of the Investment Compact for South East Europe.

    Related Documents
  • 18-May-2007

    English, , 589kb

    Education Policies for Students at Risk and those with Disabilities in South Eastern Europe - Bulgaria and Synthesis Report

    Education Policies for Students at Risk and those with Disabilities in South Eastern Europe - Bulgaria and Synthesis Report in the local language.

    Related Documents
  • 13-April-2007

    English

    Modal Estimates of Services Barriers

    OECD Trade Policy Working Paper No. 51. This paper presents improved approaches to measurement of services barriers by using alternative weighting methods and improved econometric specifications.

    Related Documents
  • 20-March-2007

    English

    Agricultural Policies in Non-OECD Countries: Monitoring and Evaluation 2007

    These highlights contain extracts from the 2007 edition of the report, Agricultural Policies in Non OECD Countries: Monitoring and Evaluation 2007.

    Related Documents
  • 1-March-2005

    English, , 2,039kb

    Enterprise Policy Performance Assessment (EPPA) for Bulgaria: 2004 Report

    Prepared by the OECD and the EBRD in close consultation with the European Commission this report presents the 2004 edition of the Enterprise Policy Performance Assessment for Bulgaria.

  • 2-December-2004

    English

    Reviews of National Policies for Education Bulgaria: Science, Research and Technology

    Topics covered include the legislative framework; institutional arrangements for research and teaching; budgeting mechanisms; regional and international co-operation including EU policy initiatives; and the impact of brain drain and ageing on human resources.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 > >>