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This 2009 edition of OECD's periodic survey of Slovenia's economy includes chapters discussing restoring a sustainable growth path within the Monetary Union, restoring public finances on a sustainable path and improving efficiency, improving the functioning of the labour market, and enhancing the business environment to foster productivity growth.
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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.
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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 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
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This review assesses the performance of Slovenia, including looking at how Slovenia might increase the impact of its aid through a tighter thematic focus and geographic footprint, a stronger focus on results and better mainstreaming of gender and environment across its development co-operation.
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This review assesses the performance of Slovenia, including looking at how Slovenia might increase the impact of its aid through a tighter thematic focus and geographic footprint, a stronger focus on results and better mainstreaming of gender and environment across its development co-operation.
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This book reviews recent work related to Slovenia and summarised key findings and recommendations in such areas as unemployment and the labour market, skills and productivity, product market competition, corporate governance, boosting innovation and moving up the value chain, public finances, the tax system, the financial system, and greening the economy.
Economics --- Business & Economics --- Economic History --- Slovenia
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The series Investing in Youth builds on the expertise of the OECD on youth employment, social policy and skills. It covers both OECD countries and key emerging economies. The report on Slovenia presents new results from a comprehensive analysis of the situation of young people in Slovenia, exploiting various sources of survey-based and administrative data.
Social policy. --- Young adults. --- Employment. --- Slovenia --- Labor --- Business & Economics
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