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El Salvador


  • 6-February-2017

    Spanish, PDF, 336kb

    Plan Maestro para el Desarrollo Turístico del Valle del Jiboa / El Salvador

    Las potencialidades turísticas del Valle del Jiboa están concentradas en la zona rural, siendo ésta una oportunidad para generar cambios en las comunidades del territorio. Caso de estudio de la Summer School “Comunidad y desarrollo local en América Latina”, organizada por el Centro OCDE LEED para el Desarrollo Local (Italia).

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  • 2-December-2016

    English

    Government at a Glance: Latin America and the Caribbean 2017 – Country notes

    These country notes contain indicators which compare the political and institutional frameworks of national governments as well as revenues and expenditures, employment, and compensation.

  • 30-March-2016

    English

    Key Issues affecting Youth in El Salvador

    In El Salvador, the National Youth Policy outlines the short-, medium- and long-term objectives of the government and defines six priority areas of intervention: Education, Employment, Healthcare, Culture, Prevention of violence, and Youth participation and citizenship.

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  • 30-March-2016

    English

    Youth Inclusion project - El Salvador

    Following the end of the civil war in 1992, El Salvador has undergone substantial economic, political, and social change. Young people aged 15-24, accounting for 20.8% of the total population[1] in 2014, play a significant role in the development process of a country that is characterized by one of the highest criminal rates in the world.

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  • 14-March-2016

    English

    New Global Forum peer reviews highlight ever-increasing compliance with tax transparency standards

    The world’s leading forum on tax transparency published 10 new peer review reports today, pointing to ever-increasing compliance with the internationally-recognised standards to curb tax evasion through the exchange of information.

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  • 14-March-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2016 - 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 El Salvador. 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. 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.
  • 1-June-2015

    English

    El Salvador Signing Ceremony - Convention on Mutual Administrative Assistance in Tax Matters

    Today’s ceremony sends yet another strong message to the international community of El Salvador’s commitment to fighting international tax avoidance and evasion by increasing transparency. This builds on the first major step, taken in 2011, when El Salvador joined the Global Forum on Transparency and Exchange of Information.

  • 1-June-2015

    English

    El Salvador joins international efforts to fight offshore tax evasion

    El Salvador signed today the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, becoming the 86th signatory to the most comprehensive instrument for boosting international co-operation against offshore tax evasion.

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  • 16-March-2015

    English

    International community continues making major progress to end tax evasion

    The Global Forum on Transparency and Exchange of Information for Tax Purposes published today 9 new peer review reports, including a Phase 1 Supplementary Report for Switzerland, demonstrating continuing progress toward implementation of the international standard for exchange of information on request.

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  • 16-March-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: El Salvador 2015 - 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 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.
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