Mauritania
This dataset contains tax revenue collected by Mauritania. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
Mauritania has high-quality wind and solar resources whose large-scale development could have catalytic effects in supporting the country to deliver universal electricity access to its citizens and achieve its vision for sustainable economic development.
Renewables deployment would benefit mining – the largest industry in the country – which is currently reliant on diesel and heavy fuel oil for its operations. A switch to renewable energy in the sector could lower costs, reduce emissions, increase efficiency and improve energy security in the country. There is also potential to further electrify energy uses in mining.
The government has announced various export-oriented projects to produce renewable hydrogen, ammonia and/or hydrogen-reduced iron. Anchoring demand on foreign offtakers would contribute significantly to de-risk these projects and generate the stable revenue stream needed to mobilise investors at the necessary scale. By attracting significant amounts of capital, such large-scale projects could enable a transformation of the power sector and spur sustainable economic development and growth, but robust and transparent policies and regulatory frameworks are needed.
This new IEA report – the first focusing on Mauritania – explores the potential benefits to Mauritania of developing its renewable energy options and includes an analysis of the water requirements of hydrogen and the potential for expanding potable water availability through seawater desalination.
This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
This dataset contains tax revenue collected by Mauritania. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
Young people have demonstrated resilience to shocks and led positive change in their communities across the Middle East and North Africa (MENA) region. Young people (aged under 30) constitute more than half (55%) of the population across MENA, compared with 36% of the population across OECD countries. While challenges vary significantly across the region, youth unemployment rates are among the highest in the world, young people tend to express low trust in public institutions, and nearly four in ten live in fragile and conflicted-affected areas. The COVID-19 crisis has underscored the need to place the needs of young people at the centre of an inclusive and resilient recovery. To support this process, this report analyses current governance arrangements and practices across 10 MENA governments in three areas: 1) uniting all government stakeholders to implement a shared, integrated youth policy and deliver services to young people; 2) building administrative and institutional capacities to mainstream the perspectives of young people in policy making; and 3) encouraging the participation and representation of young people and youth stakeholders in public and political life.
This dataset contains tax revenue collected by Mauritania. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
Cette base de données présente les recettes fiscales collectées par la Mauritanie. Elle fournit les recettes fiscales détaillées par secteur (administration supranationale, fédérale ou centrale, administration de l'état ou de länder, administration locale et sécurité sociale) et par taxes spécifiques, telles que plus-values, bénéfices et revenus, patrimoine, ventes, etc.
This paper uses network analysis to map and characterise live animal trade in West Africa. Building on a database of 42 251 animal movements collected by the Permanent Inter-State Committee for Drought Control in the Sahel (CILSS) from 2013-17, it describes the structure of regional livestock trade at the network, trade community and market levels. Despite yearly fluctuations in the volumes and spatial patterns of trade, the paper shows that regional livestock trade operates on well-established trade corridors as animals flow in specific directions. The study also confirms that livestock trade is structured around several national and cross-border groups of markets that exchange more animals than expected by chance. Close to two-thirds of all animals are shipped internationally, indicating that regional animal trade in the Economic Community of West African States (ECOWAS) is remarkably cross-border. Finally, the paper finds that the hub markets that concentrate the most shipments also handle more animals and trade with more markets. Additionally, peripheral markets have more defined roles as primarily origins or destinations of animal shipments than markets in the core of the network. Of the nine key markets identified, three are close to borders, highlighting the importance of Nigeria as a livestock consumption destination for regional livestock production.
The purpose of this paper is to explore the gendered impacts of climate change in the Sahel. In particular, it explores the ways in which gender inequality is a critical factor in understanding vulnerability and resilience efforts concerning climate change. It shows that the current climate crisis is affecting livelihoods throughout the Sahel in pronounced ways. In a region highly dependent upon subsistence agriculture and pastoralist livelihoods, climate variability and environmental degradation have made such livelihoods difficult to sustain, the effects of which have broad ranging impacts on social and economic systems. Consequently, migration, livelihood adaptation, social unrest, and political instability emerge from the ecological challenges the Sahel is facing. Those with the resources to respond to and prepare for future climate events will be better equipped to navigate the climate crisis. Unfortunately, those resources are rarely equally distributed at the household, community, and state levels. In particular, gender inequalities within the Sahel pose a very real challenge for adaptation and resilience strategies as states and global institutions make interventions to support at risk populations. The paper then explores what development and state institutions are doing to resolve gender inequity through climate resilience policy, and where these efforts are falling short. The paper concludes with some strategies to improve opportunities for gender equity and climate resilience based on field research within the Sahel.
L’objectif de cette note est d’analyser l’évolution temporelle et spatiale des violences impliquant les femmes en Afrique de l’Ouest au cours des 20 dernières années. Une première partie montre que le nombre de victimes civiles des conflits ouest-africains dépasse désormais celui attribué aux batailles entre le gouvernement et les groupes armés. Le contrôle de la population civile est désormais devenu l’un des enjeux majeurs des insurrections de la région. Cette évolution conduit à une augmentation des violences faites aux femmes, qui sont souvent les premières victimes des luttes identitaires. Une seconde partie montre que les femmes participent également aux actes de violence, notamment par le biais des attentats-suicides dans le bassin du lac Tchad. Ce phénomène est cependant en forte diminution du fait de la perte de contrôle territorial de Boko Haram depuis le milieu des années 2010. En conclusion, la note souligne la nécessité de mettre en œuvre des stratégies contre-insurrectionnelles qui visent primordialement à protéger les populations, notamment les femmes.
This Policy Paper summarises key messages from the case study on European Union payments to Mauritania and Guinea-Bissau for the conservation of marine protected areas under the Fisheries Partnership Agreements. The detailed case study is available in the 2017 OECD report The Political Economy of Biodiversity Policy Reform. A separate “Policy Highlights” brochure, which distils key messages and lessons learned from the full report is also available.
Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour la Mauritanie.
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.
Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.
Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.
Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mauritania.
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.
Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.
Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.
Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.
Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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.