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拉丁美洲国际商业和类型考试
OECD· 2025-05-30 04:10
Examen du commerce international et du genre en Amérique latine Cet ouvrage est publié sous la responsabilité du Secrétaire général de l'OCDE. Les opinions et les arguments exprimés ici ne reflètent pas nécessairement les vues officielles des pays Membres de l'OCDE. Examen du commerce international et du genre en Amérique latine Examen du commerce international et du genre en Amérique latine Ce document, ainsi que les données et cartes qu'il peut comprendre, sont sans préjudice du statut de tout territoire, ...
《共同报告准则》(2025年)合并文本:税务事项中金融账户信息自动交换标准
OECD· 2025-05-29 04:10
Investment Rating - The report does not provide a specific investment rating for the industry Core Insights - The OECD adopted the Common Reporting Standard (CRS) in February 2014 to enhance tax compliance and international tax cooperation through automatic exchange of financial account information [18] - Amendments to the CRS were adopted in August 2022, expanding its scope to include electronic money products and central bank digital currencies, and strengthening due diligence and reporting requirements [19] Summary by Sections Section I: General Reporting Requirements - Reporting Financial Institutions must report information regarding each Reportable Account, including account holder details and account balances [24] - The report must identify the currency of each amount reported [28] Section II: General Due Diligence Requirements - Reporting Financial Institutions are required to use reasonable efforts to obtain Tax Identification Numbers (TINs) and dates of birth for Preexisting Accounts [28] - The information reported must include the account balance or value as of the end of the relevant calendar year [28] Section III: Due Diligence for Preexisting Individual Accounts - Specific procedures are outlined for identifying Reportable Accounts among Preexisting Individual Accounts [29] Section IV: Due Diligence for New Individual Accounts - Upon account opening, a self-certification must be obtained to determine the account holder's tax residence [37] Section V: Due Diligence for Preexisting Entity Accounts - Preexisting Entity Accounts with an aggregate balance exceeding USD 250,000 must be reviewed [41] Section VI: Due Diligence for New Entity Accounts - New Entity Accounts must also follow specific review procedures to determine if they are held by Reportable Persons [40] Section VII: Special Due Diligence Rules - Additional rules apply for determining whether an account holder is a Passive Non-Financial Entity (NFE) [43] Section VIII: Defined Terms - Key definitions related to financial institutions and account types are provided to clarify the reporting framework [46][47]
比利时联邦公共组织廉正报告模板和指南:加强公共廉正的战略方法
OECD· 2025-05-26 04:10
Technical paper Integrity reporting template and guidelines for federal public organisations in Belgium Strengthening the strategic approach to public integrity Integrity reporting template and guidelines for federal public organisations in Belgium Strengthening the strategic approach to public integrity 1 INTEGRITY REPORTING TEMPLATE AND GUIDELINES FOR FEDERAL PUBLIC ORGANISATIONS IN BELGIUM © OECD 2025 PUBE 2 This work was approved and declassified by the Public Governance Committee on 16 May 2025. This d ...
哥斯达黎加因弗西翁火山研究
OECD· 2025-05-26 04:10
Investment Rating - The report does not explicitly provide an investment rating for the industry or the specific initiative being evaluated. Core Insights - The Single Window for Investment (VUI) in Costa Rica aims to simplify, digitize, and centralize the processes required to establish a business, originally focused on free trade zone procedures but has evolved to encompass all types of businesses [32][44] - The VUI seeks to enhance the country's competitiveness by eliminating regulatory barriers and unnecessary requirements, with a strategy centered on process simplification and digitalization [33][45] - The report evaluates the effectiveness of the VUI against OECD principles, highlighting strengths such as political commitment and proactive leadership, while also identifying challenges in coordination and representation of municipalities [35][36] Summary by Sections 1. The Single Window for Investment in Costa Rica - The VUI is an inter-institutional effort led by PROCOMER to streamline the necessary procedures for business establishment [44] - The initiative began with a focus on free trade zones but has expanded to include all business types, addressing the need for a more efficient regulatory environment [44][48] 2. Comparative Analysis of Regulatory Best Practices - The report outlines general and specific principles for regulatory best practices, emphasizing the importance of political commitment and institutional cooperation [26][36] - It discusses the relevance of public consultation and the need for clear governance structures to enhance the effectiveness of the VUI [39][40] 3. Analysis of Simplification and Digitalization of Procedures - The VUI has made significant strides in digitalization, including the implementation of essential elements like a registry of procedures, georeferenced maps, and a digital file system [37][38] - However, not all processes are fully digital, and the adoption of digital signatures remains low, indicating areas for improvement [37][40] 4. Evaluation and Recommendations - To maximize its impact, the VUI must improve coordination with the Ministry of Economy, Industry, and Commerce (MEIC) and establish formal mechanisms for technical and operational collaboration [38][41] - Strategic planning is crucial for managing the increasing demand from institutions wishing to integrate into the VUI, with a focus on user-centered approaches and systematic public consultation [39][41]
经合组织哈萨克斯坦公共治理扫描:迈向更敏捷、反应灵敏和有效的公共行政
OECD· 2025-05-26 04:10
OECD Public Governance Reviews OECD Public Governance Scan of Kazakhstan Toward a More Agile, Responsive and Effective Public Administration OECD Public Governance Scan of Kazakhstan Toward a More Agile, Responsive and Effective Public Administration OECD Public Governance Reviews OECD Public Governance Reviews OECD Public Governance Scan of Kazakhstan TOWARD A MORE AGILE, RESPONSIVE AND EFFECTIVE PUBLIC ADMINISTRATION This document, as well as any data and map included herein, are without prejudice to the ...
哥斯达黎加投资一站式服务回顾
OECD· 2025-05-26 04:10
Investment Rating - The report evaluates Costa Rica's One-Stop Shop for Investment (VUI) as a significant initiative aimed at enhancing the country's investment climate through simplification and digitalization of business setup procedures [30][40]. Core Insights - The VUI is designed to centralize and streamline the procedures necessary for establishing a business in Costa Rica, originally focusing on free trade zone procedures but now encompassing all types of businesses [30][43]. - The initiative aims to improve Costa Rica's competitiveness by eliminating regulatory barriers, reducing processing times, and enhancing transparency for investors [44][40]. - The report highlights the importance of strong political commitment and proactive leadership from PROCOMER in driving the VUI's development and effectiveness [33][40]. - Despite progress, challenges remain in coordination between PROCOMER and the Ministry of Economy, Industry, and Commerce (MEIC), particularly in aligning regulatory strategies [34][40]. - The VUI has made strides in digitalization, but not all processes are fully end-to-end digital, with low adoption of digital signatures and an underdeveloped inspection platform [35][40]. - Recommendations include improving coordination with MEIC, establishing formal mechanisms for collaboration, and enhancing user-centric approaches to simplify the business setup journey [36][40]. Summary by Sections 1. The One-Stop Shop for Investment in Costa Rica - The VUI is an inter-institutional initiative led by PROCOMER to simplify and digitize business setup procedures [30][43]. - The initiative has evolved from focusing solely on free trade zones to encompassing all business types, reflecting its growing demand [30][43]. 2. Comparative Analysis on Best Regulatory Practices - The report assesses the VUI against OECD principles, identifying strengths in political commitment and regulatory foundation while noting areas for improvement in coordination and stakeholder engagement [33][34]. 3. Analysis of the Level of Simplification and Digitalization of Procedures - The VUI has implemented essential digital tools, including a procedures registry and payment engine, but faces challenges in achieving full digital integration [35][40]. - The report outlines the need for increased adoption of digital signatures and further development of the inspection platform to enhance the user experience [35][40]. 4. Assessment and Recommendations - To maximize the VUI's impact, the report recommends enhancing coordination with MEIC, establishing clear performance indicators, and increasing efforts to promote the platform among businesses [36][40]. - Strategic planning and systematic public consultation mechanisms are essential for continuous improvement and stakeholder satisfaction [38][40].
塞内加尔社会保护融资:普通财政、社会合作和信息部门贡献
OECD· 2025-05-25 04:10
Financement de la protection sociale au Sénégal Le rôle de la fiscalité générale, des cotisations sociales et de la contribution du secteur informel Financement de la protection sociale au Sénégal Le rôle de la fiscalité générale, des cotisations sociales et de la contribution du secteur informel Financement de la protection sociale au Sénégal LE RÔLE DE LA FISCALITÉ GÉNÉRALE, DES COTISATIONS SOCIALES ET DE LA CONTRIBUTION DU SECTEUR INFORMEL Cet ouvrage est publié sous la responsabilité du Secrétaire génér ...
罗马尼亚的教育和技能
OECD· 2025-05-24 04:10
Reviews of National Policies for Education Education and Skills in Romania Education and Skills in Romania Reviews of National Policies for Education Reviews of National Policies for Education Education and Skills in Romania This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplie ...
《2025年强迫症历史展望》(法文版)
OECD· 2025-05-24 04:10
OECD钢铁展望2025(简版) OECD钢铁展望2025(简 版) 本文件及其包含的数据和地图均不影响任何领土的地位、对该领土的主权、国际边界和界限的划定,亦不影响任何 领土、城市或地区的名称。 请按照以下方式引用此著作: OCDE (2025), OECD钢铁展望2025(简版) , 经济合作与发展组织出版社, 巴黎, https://doi.org/10.1787/08ed1cf9-fr . Perspectives de l'acier de l'OCDE 2025 (version abrégée) ISBN978-92-64-87644-6 (PDF) ISBN 978-92-64-47571-7 (HT ML) OCDE钢铁展望 ISSN 1995-3925 (imprimé) ISSN 1999-1193 (在线) Crédits photo : 版权所有 © Billy Stock/Shutterstock.com. https://www.oecd.org/fr/publications/support/corrigenda.html . OCDE出版物勘误表可在以下网址获取: © OCD ...
OCDE关于发展合作的考试:加拿大2025
OECD· 2025-05-23 04:10
Examens de l'OCDE sur la coopération pour le développement: Canada 2025 Examens de l'OCDE sur la coopération pour le développement: Canada 2025 Examens de l'OCDE sur la coopération pour le développement : Canada 2025 Cet ouvrage est publié sous la responsabilité du Secrétaire général de l'OCDE. Les opinions et les arguments exprimés ici ne reflètent pas nécessairement les vues officielles des pays Membres de l'OCDE. Ce document, ainsi que les données et cartes qu'il peut comprendre, sont sans préjudice du s ...