Presentation delivered during the 13th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government, 23-24 November 2017, Paris, France.
Budgetary reform in Portugal - Recent Developments - Manuela Proença, PortugalOECD Governance
Presentation made by Manuela Proença, Portugal, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
France: The state General Accounting Department... - Lionel Vareille, FranceOECD Governance
Presentation made by Lionel Vareille, France, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
How to make balance sheets more relevant to fiscal analysis - Timothy Irwin, ...OECD Governance
Presentation made by Timothy Irwin, consultant, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
This presentation was made by Geert Langenus & Barbara Coppens, Belgium, at the 9th Annual Meeting of the OECD network of Parliamentary Budget Officials and Independent Fiscal Institutions held in Edinburgh, Scotland, on 6-7 April 2017.
Budgetary reform in Portugal - Recent Developments - Manuela Proença, PortugalOECD Governance
Presentation made by Manuela Proença, Portugal, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
France: The state General Accounting Department... - Lionel Vareille, FranceOECD Governance
Presentation made by Lionel Vareille, France, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
How to make balance sheets more relevant to fiscal analysis - Timothy Irwin, ...OECD Governance
Presentation made by Timothy Irwin, consultant, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
This presentation was made by Geert Langenus & Barbara Coppens, Belgium, at the 9th Annual Meeting of the OECD network of Parliamentary Budget Officials and Independent Fiscal Institutions held in Edinburgh, Scotland, on 6-7 April 2017.
Debt measures in Statistics and Financial Statements - Giovanna Dabbicco, ItalyOECD Governance
Presentation made by Giovanna Dabbicco, Italy, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
The history of tax administration of kosovo and i’ts efficiency (2)nakije.kida
Abstract: This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices.
Budget Profile of Portugal - Andre Marcalo, PortugalOECD Governance
This presentation was made by André Marçalo, Ministry of Finance, Portugal, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Tax policy and its economic and budgetary impacts - Luiz de Mello, OECDOECD Governance
This presentation was made Luiz de Mello, Economics Department, OECD, at the 11th Meeting of OECD PBO & IFIs held in Lisbon, Portugal, on 4-5 February 2019
This presentation by Hakan Ay, Turkey, was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
Presentation made by Delphine Moretti, OECD, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Webinar: Economic Impact Assessment of the Pillar One and Pillar Two proposal...OECDtax
As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. Experts from the OECD's Centre for Tax Policy and Administration and Economics Department presented the methodology and estimates of the impact assessment during this webinar.
Further information: http://oe.cd/tax-challenges-digital-impact-assessment
In the middle of the Euro crisis several peripheral EU countries endured the pressures of the market and the lack of confidence from investors and analysts. Some of these doubts were, however, unfounded
This presentation was made by Marine Camiade, France, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
With a number of recent and upcoming developments in the OECD’s international tax work, we invite you to join a live webcast with experts from the Centre for Tax Policy and Administration for an update on the work relating to the tax challenges arising from the digitalisation of the economy.
Website: http://oe.cd/taxtalks
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
A presentation summarising the key findings and recommendations contained in the report "Italy's Tax Administration: OECD Review of Institutional and Organisational Aspects". http://bit.ly/29ONOet
Debt measures in Statistics and Financial Statements - Giovanna Dabbicco, ItalyOECD Governance
Presentation made by Giovanna Dabbicco, Italy, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
The history of tax administration of kosovo and i’ts efficiency (2)nakije.kida
Abstract: This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices.
Budget Profile of Portugal - Andre Marcalo, PortugalOECD Governance
This presentation was made by André Marçalo, Ministry of Finance, Portugal, at the 38th Annual Meeting of OECD Senior Budget Officials held in Lisbon, Portugal, on 1-2 June 2017
Tax policy and its economic and budgetary impacts - Luiz de Mello, OECDOECD Governance
This presentation was made Luiz de Mello, Economics Department, OECD, at the 11th Meeting of OECD PBO & IFIs held in Lisbon, Portugal, on 4-5 February 2019
This presentation by Hakan Ay, Turkey, was made at the 10th Meeting of CESEE Senior Budget Officials held in Den Haag on 26-27 June 2014. Find more information at http://www.oecd.org/gov/budgeting/10thannualmeetingofseniorbudgetofficialsfromcentraleasternandsoutheasterneuropeanceseecountries.htm
Presentation made by Delphine Moretti, OECD, at the 16th Annual OECD Accruals Symposium held at the OECD Conference Centre, Paris, on 21-22 March 2016.
Webinar: Economic Impact Assessment of the Pillar One and Pillar Two proposal...OECDtax
As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. Experts from the OECD's Centre for Tax Policy and Administration and Economics Department presented the methodology and estimates of the impact assessment during this webinar.
Further information: http://oe.cd/tax-challenges-digital-impact-assessment
In the middle of the Euro crisis several peripheral EU countries endured the pressures of the market and the lack of confidence from investors and analysts. Some of these doubts were, however, unfounded
This presentation was made by Marine Camiade, France, at the 12th Annual Meeting of OECD-Asian Senior Budget Officials held in Bangkok, Thailand, on 15-16 December 2016
With a number of recent and upcoming developments in the OECD’s international tax work, we invite you to join a live webcast with experts from the Centre for Tax Policy and Administration for an update on the work relating to the tax challenges arising from the digitalisation of the economy.
Website: http://oe.cd/taxtalks
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
A presentation summarising the key findings and recommendations contained in the report "Italy's Tax Administration: OECD Review of Institutional and Organisational Aspects". http://bit.ly/29ONOet
This presentation was made by Delphine Moretti, OECD Secretariat, at the 18th Annual Meeting of OECD Senior Financial Management and Reporting Officials held at the OECD Conference Centre, Paris, on 1-2 March 2018
The history of tax administration of kosovo and i’ts efficiency (2)nakije.kida
Abstract: This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices.
As the COVID-19 crisis continues to affect people's lives and force governments to take action, the international tax agenda remains highly relevant. Work has continued throughout the crisis on the pressing issue of reaching a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy, and in other areas of the OECD's tax agenda. With a number of recent and upcoming developments in the OECD's international tax agenda, experts from the OECD Centre for Tax Policy and Administration gave an update on our work.
Topics included:
- Update on G20
- Tax and digitalisation update on Pillar One and Pillar Two
- Tax policy
- COVID-19 response – tax treaties and transfer pricing
- BEPS implementation and tax transparency
- Tax and crime
Visit our website: http://oe.cd/taxtalks
Jamaica budget review by uhy dawgen march 15Dawgen Global
Minister of Finance and Planning, Peter Phillips outlined the fiscal programme for 2015/2016 which he stated is consistent with the two overarching objectives of the Economic Reform Programme efforts to achieve debt reduction and structural reforms for sustained economic growth.
According to the minister, the maintenance of the primary surplus of 7.5 per cent of GDP remains the key operational instrument for achieving these objectives.
Comparative public expenditure management systems.pptxSamuelEyenga1
This PowerPoint was prepared to teach students comparative studies in Public Administration. It is developed from reading literature on comparative Public Expenditure.
Forecast and Analysis of Corporate Income Tax - François Ecalle, FranceOECD Governance
This presentation was made by François Ecalle, Haut Conseil des Finances Publiques, France, at the 8th meeting of Parliamentary Budget Officials and Independent Fiscal Institutions held in Paris on 11-12 April 2016.
Similar to Spain: Assigning responsibilities across levels of government (Item2d) (20)
Convention multilatérale pour la mise en œuvre des mesures relatives aux conv...OECDtax
Cet instrument transposera les résultats du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) dans plus de 2 000 conventions fiscales à l'échelle mondiale.
Multilateral instrument for BEPS tax treaty measures - Overview OECDtax
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS will implement minimum standards to counter treaty abuse and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies. It will also allow governments to strengthen their tax treaties with other tax treaty measures developed in the OECD/G20 BEPS Project.
Version January 2023.
Learn more about the BEPS MLI: https://oe.cd/mli
Presentation: Economic impact assessment of the Two-Pillar Solution (January ...OECDtax
The OECD provided an update on its ongoing work to assess the economic impact of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, including new estimates of the revenue impacts of implementing Pillar One and Pillar Two. These estimates are based on updated data and incorporate many recently agreed design features of Pillar One and Pillar Two, many of which have not been accounted for in other studies.
Canadian Immigration Tracker March 2024 - Key SlidesAndrew Griffith
Highlights
Permanent Residents decrease along with percentage of TR2PR decline to 52 percent of all Permanent Residents.
March asylum claim data not issued as of May 27 (unusually late). Irregular arrivals remain very small.
Study permit applications experiencing sharp decrease as a result of announced caps over 50 percent compared to February.
Citizenship numbers remain stable.
Slide 3 has the overall numbers and change.
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
Up the Ratios Bylaws - a Comprehensive Process of Our Organizationuptheratios
Up the Ratios is a non-profit organization dedicated to bridging the gap in STEM education for underprivileged students by providing free, high-quality learning opportunities in robotics and other STEM fields. Our mission is to empower the next generation of innovators, thinkers, and problem-solvers by offering a range of educational programs that foster curiosity, creativity, and critical thinking.
At Up the Ratios, we believe that every student, regardless of their socio-economic background, should have access to the tools and knowledge needed to succeed in today's technology-driven world. To achieve this, we host a variety of free classes, workshops, summer camps, and live lectures tailored to students from underserved communities. Our programs are designed to be engaging and hands-on, allowing students to explore the exciting world of robotics and STEM through practical, real-world applications.
Our free classes cover fundamental concepts in robotics, coding, and engineering, providing students with a strong foundation in these critical areas. Through our interactive workshops, students can dive deeper into specific topics, working on projects that challenge them to apply what they've learned and think creatively. Our summer camps offer an immersive experience where students can collaborate on larger projects, develop their teamwork skills, and gain confidence in their abilities.
In addition to our local programs, Up the Ratios is committed to making a global impact. We take donations of new and gently used robotics parts, which we then distribute to students and educational institutions in other countries. These donations help ensure that young learners worldwide have the resources they need to explore and excel in STEM fields. By supporting education in this way, we aim to nurture a global community of future leaders and innovators.
Our live lectures feature guest speakers from various STEM disciplines, including engineers, scientists, and industry professionals who share their knowledge and experiences with our students. These lectures provide valuable insights into potential career paths and inspire students to pursue their passions in STEM.
Up the Ratios relies on the generosity of donors and volunteers to continue our work. Contributions of time, expertise, and financial support are crucial to sustaining our programs and expanding our reach. Whether you're an individual passionate about education, a professional in the STEM field, or a company looking to give back to the community, there are many ways to get involved and make a difference.
We are proud of the positive impact we've had on the lives of countless students, many of whom have gone on to pursue higher education and careers in STEM. By providing these young minds with the tools and opportunities they need to succeed, we are not only changing their futures but also contributing to the advancement of technology and innovation on a broader scale.
Russian anarchist and anti-war movement in the third year of full-scale warAntti Rautiainen
Anarchist group ANA Regensburg hosted my online-presentation on 16th of May 2024, in which I discussed tactics of anti-war activism in Russia, and reasons why the anti-war movement has not been able to make an impact to change the course of events yet. Cases of anarchists repressed for anti-war activities are presented, as well as strategies of support for political prisoners, and modest successes in supporting their struggles.
Thumbnail picture is by MediaZona, you may read their report on anti-war arson attacks in Russia here: https://en.zona.media/article/2022/10/13/burn-map
Links:
Autonomous Action
http://Avtonom.org
Anarchist Black Cross Moscow
http://Avtonom.org/abc
Solidarity Zone
https://t.me/solidarity_zone
Memorial
https://memopzk.org/, https://t.me/pzk_memorial
OVD-Info
https://en.ovdinfo.org/antiwar-ovd-info-guide
RosUznik
https://rosuznik.org/
Uznik Online
http://uznikonline.tilda.ws/
Russian Reader
https://therussianreader.com/
ABC Irkutsk
https://abc38.noblogs.org/
Send mail to prisoners from abroad:
http://Prisonmail.online
YouTube: https://youtu.be/c5nSOdU48O8
Spotify: https://podcasters.spotify.com/pod/show/libertarianlifecoach/episodes/Russian-anarchist-and-anti-war-movement-in-the-third-year-of-full-scale-war-e2k8ai4
This session provides a comprehensive overview of the latest updates to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly known as the Uniform Guidance) outlined in the 2 CFR 200.
With a focus on the 2024 revisions issued by the Office of Management and Budget (OMB), participants will gain insight into the key changes affecting federal grant recipients. The session will delve into critical regulatory updates, providing attendees with the knowledge and tools necessary to navigate and comply with the evolving landscape of federal grant management.
Learning Objectives:
- Understand the rationale behind the 2024 updates to the Uniform Guidance outlined in 2 CFR 200, and their implications for federal grant recipients.
- Identify the key changes and revisions introduced by the Office of Management and Budget (OMB) in the 2024 edition of 2 CFR 200.
- Gain proficiency in applying the updated regulations to ensure compliance with federal grant requirements and avoid potential audit findings.
- Develop strategies for effectively implementing the new guidelines within the grant management processes of their respective organizations, fostering efficiency and accountability in federal grant administration.
3. SPECIFIC CHALLENGES
• CLASIFICATION GIVEN IN THE PAPER:
• UNCLEAR ASSIGNMENT OF RESPONSIBILITIES:
• Problems in the field of local competences.
• LACK OF RESOURCES AND FISCAL AUTONOMY and
NEED OF A BETTER CO-ORDINATION:
• More prominent problems in AACC.
4. UNCLEAR ASSIGNMENT OF
RESPONSIBILITIES: Local Reform
• Approved in 2013.
• Targets achieved and expected results
• MAIN TARGET : clarify local competences
• Necessary: local entities had been during decades delivering
some services without being awarded by law or without being
delegated by other administrations
• Specific targets:
• More rational administrative structures.
• Deliver local services with more efficiency in order to
reduce local public expenditure.
• Avoid LLEE assuming “improper competences”.
5. UNCLEAR ASSIGNMENT OF
RESPONSIBILITIES: Local Reform
• Expected results (2013-2020):
• The expected accumulated savings of the rationalization of
administrative structures will reach 1,2 billion €.
• Gains in efficiency: LLEE will be able to deliver their
services in a more efficient way, expected savings will
amount to reach 400 M€.
• Elimination of improper competences will save more than
600 M€.
• Since 2013 until today: 500 local entities have been
eliminated. This means around the 10% of the existing
before.
6. FISCAL AUTONOMY and COORDINATION:
Experts Committee Report
EXPERTS COMMITTEE:
Created as a result of an agreement among the President of the CG and the
Presidents of the AACC.
The mandate was to define the basis of the new financing system for the AACC.
Composed of 21 experts.
Report was issued at the end of July.
2nd of November: CG and AACC started to work in multilateral meetings.
Guidelines for the reform: linked to strengthen fiscal autonomy and to improve the
coordination among the different tiers of governments:
Improvements of coordination: proposals aimed at increasing the
regional participation in the decisions and policies of the CG when they
affect shared competences.
Strengthening regional fiscal autonomy: fiscal autonomy in VAT.
7. FISCAL AUTONOMY and COORDINATION: Experts
Committee Report: fiscal autonomy in VAT
CONCLUSIONS:
• Spain is one of the countries with the highest fiscal autonomy.
• There is an imbalanced allocation (between CG and AACC) of
mechanisms to get more resources.
• In special economical situations, AACC mainly relay on central
transfers.
GENERAL RECOMMENDATION:
INCREASE FISCAL AUTONOMY: TAXING POWERS IN VAT
Current situation:
50% of VAT collection RG
VAT regulation CG decision (necessary the same regulation within the country).
8. ALLOCATING TAXING POWERS IN VAT TO AACC
SPECIFIC RECOMMENDATION:
• Allow AACC to achieve an agreement asking the CG to approve
an increase/decrease of the VAT tax rates.
• The whole collection due to this increase/decrease would be
allocated to AACC.
With this mechanism:
AACC could apply CG to increase (or decrease) this rate in, for instance, 1 or 2 pts. (Margin
would be limited).
Example:
Now (general tax rate in Spain: 21%):
CG collection: 10,5% VAT tax incomes
RG collection: 10,5% VAT tax incomes
If AACC agree to increase tax rates in 1% (general tax rate: 22%):
CG collection: 10,5% VAT tax incomes
RG collection: 11,5% VAT tax incomes
9. ALLOCATING TAXING POWERS IN VAT TO AACC
SPECIFIC PROCEDURE:
The EC Report does not specify the concrete procedure for this modification.
Some points should be considered:
The Financing System Law should detail the majorities (in terms of
population and regions), conditions, limits and requirements needed for the
modification.
The AACC would reach an agreement in the Fiscal and Financial Policy
Council (FFPC) asking the CG to modify the VAT tax rate, specifying the
concrete increase (or decrease) applied in the VAT tax rate.
CG should send the Law to the Federal Parliament, because this decision
should be implemented by means of a Federal Law, so the same regulation
in all the country would be guaranteed.
Some extraordinary economic circumstances (previously established in the
Law) could allow the CG not to accept the regional proposal.