Angola

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2013. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2012. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.

At the request of the Angolan government in 2005, the IEA conducted a survey of the Angolan energy sector and energy policies. This resulting report on Angola focuses on areas for priority action and hones in on energy subsectors likely to play the largest role in meeting domestic demand for modern energy services: notably electricity and oil products. As biomass currently plays an immense role in meeting the bulk of the energy needs of Angolan households, this sub-sector is also featured, with emphasis on improving the sustainability of this renewable energy source. This study offers a realistic update on Angola’s present day energy situation and identifies the main priorities which could form the basis of an effective overall energy strategy.  It also provides lessons that could be applicable in many other developing countries.

L’Allemagne compte 94 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Douze de ces conventions sont conformes au standard minimum.

Angola has three tax agreements in force, as reported in its response to the Peer Review questionnaire. Each of those agreements complies with the minimum standard.

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; A special tax regime for oil and gas. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

Angola has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

L’Angola compte deux conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Ces deux conventions sont conformes au standard minimum.

Angola has two tax agreements in force, as reported in its response to the Peer Review questionnaire. Both of those agreements comply with the minimum standard.

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; A special tax regime for oil and gas. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

Angola has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

L’Angola compte deux conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Ces deux conventions sont conformes au standard minimum.

Angola has two tax agreements in force, as reported in its response to the Peer Review questionnaire. Both of those agreements comply with the minimum standard.

Angola can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; A special tax regime for oil and gas. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.

Angola does not yet have legislation in place to implement the BEPS Action 13 minimum standard.

Angola has two tax agreement in force with Portugal and the United Arab Emirates, as reported in its response to the Peer Review questionnaire. Its agreements comply with the minimum standard.

L’Angola compte deux conventions fiscales en vigueur avec le Portugal et les Émirats arabes unis, comme l’indique sa réponse au questionnaire d’examen par les pairs. Ses conventions sont conformes au standard minimum.