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Belize


  • 29-October-2014

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Belize 2014 - 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 Belize. 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 120 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.
  • 18-October-2013

    English

    Innovation, diversification and better logistics key to sustainable and inclusive growth, says latest Latin American Economic Outlook

    After a decade of relatively strong growth, Latin America is facing headwinds associated with declining trade, a moderation in commodity prices and increasing uncertainty over external financial conditions, according to the latest Latin American Economic Outlook jointly produced by the OECD Development Centre, the UN Economic Commission for Latin America and the Caribbean (UN ECLAC) and CAF - Development Bank of Latin America.

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  • 29-May-2013

    English

    Austria, Luxembourg and Singapore among countries signing-on to end tax secrecy

    As a further sign of international efforts to crack down on tax offenders, 12 more countries have signed, or committed to sign, the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters. In addition, another 6 countries have ratified the Convention.

  • 6-April-2010

    English, , 57kb

    Agreement between Australia and Dominica for the exchange of information relating to tax matters

    Agreement between Australia and Dominica for the exchange of information relating to tax matters

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  • 6-April-2010

    English, , 43kb

    Agreement between Australia and Belize for the exchange of information relating to tax matters

    Agreement between Australia and Belize for the exchange of information relating to tax matters

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  • 29-December-2009

    English, , 110kb

    Agreement between Belgium and Belize for the exchange of information relating to tax matters

    Agreement between Belgium and Belize for the exchange of information relating to tax matters

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  • 6-July-2009

    English

    Aid for Trade at a Glance 2009 - Belize

    The Aid for Trade at a Glance 2009: Maintaining Momentum report presents the results of the second monitoring exercise of the Aid for Trade Initiative and documents its success so far.

  • 28-October-2008

    English

    Latin America needs better taxes and better spending

    Fiscal policy, says the latest Latin American Economic Outlook (LEO 2009) from the OECD’s Development Centre, can be a powerful tool for economic, political and social development in Latin America if taxes are raised efficiently and fairly.

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  • 3-January-2008

    English

    Aid for Trade: Donor & Partner Country Profiles

    Aid for Trade at a Glance 2007: The OECD Creditor Reporting System (CRS) database is used to track ODA flows from Development Assistance Committee (DAC) member countries.

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  • 12-December-2003

    English

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