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Libéria


  • 20-June-2012

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Republic of Liberia 2012 - 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 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
  • 21-October-2011

    English

    Investing in Security: A Global Assessment of Armed Violence Reduction Initiatives

    This book contains a large-scale mapping of Armed Violence Reduction and Prevention activities, focusing on six countries - Brazil, Burundi, Colombia, Liberia, South Africa and Timor-Leste - with a view to understanding what works and what does not work.

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  • 20-septembre-2011

    Français

    L'engagement international dans les États fragiles : Peut-on mieux faire ?

    En 2011, quatre années après que les ministres membres du CAD aient approuvé les Principes pour l’engagement international dans les États fragiles (PEF), 13 pays ont décidé de dresser un bilan de la qualité et de l'impact de l'engagement international.

    Documents connexes
  • 3-December-2010

    English, , 6,360kb

  • 3-December-2010

    English, , 1,956kb

    COUNTRY LEVEL EVALUATION Liberia

    This evaluation was done to learn lessons for future EC cooperation.

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  • 1-March-2005

    English, , 646kb

    Support to Internally Displaced Persons - Learning from Evaluations. Synthesis Report of a Joint Evaluation Programme

    Efforts to improve the institutional arrangements in relation to IDPs (principally within the UN) have been taking place within the context of wider efforts to improve coordination in humanitarian operations.

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