Mongolia

First reporting fiscal year: Commencing on or after 1 January 2020

La Mongolie compte 25 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Aucune de ces conventions n’est conforme au standard minimum.

Mongolia has 25 tax agreements in force, as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.

Mongolia’s 2018/2019 peer review recommended that Mongolia take steps to implement a domestic legal and administrative framework to impose and enforce CbC reporting requirements as soon as possible. A legislative filing requirement is now in effect, which applies to all Ultimate Parent Entities of MNE Groups above a certain threshold and which requires inclusion of all constituent entities. This recommendation is therefore removed.https://www.legalinfo.mn/law/details/14407?lawid=14407.https://www.legalinfo.mn/annex/details/11275?lawid=15641.https://www.legalinfo.mn/annex/details/11277?lawid=15641.

La Mongolie compte 25 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Mongolia has 25 tax agreements in force as reported in its response to the Peer Review questionnaire.

Mongolia was first reviewed during the 2018/2019 peer review. This report is supplementary to that previous report (OECD, 2018[2]).

В настоящей главе описывается планирование устойчивой инфраструктуры в Монголии и представляются текущие тенденции в области инвестиций в крупномасштабные инфраструктурные проекты. Сравниваются инфраструктурные планы в энергетическом, транспортном, промышленном и водохозяйственном секторах с международными обязательствами по Парижскому соглашению и Целями в области устойчивого развития (ЦУР). В данной главе также рассматриваются документы стратегического планирования по долгосрочному экономическому развитию, отраслевому развитию и охране окружающей среды, включая документы, связанные со смягчением последствий изменения климата и адаптацией к нему. В заключение определены несогласованности между поставленными целями и наблюдаемыми инвестиционными потоками, и тем самым предложены рекомендации для улучшения стратегического планирования устойчивой инфраструктуры.

Mongolia has 25 tax agreements in force as reported in its response to the Peer Review questionnaire.

La Mongolie compte 25 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

This peer review covers Mongolia’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

This chapter describes sustainable infrastructure planning in Mongolia and presents current trends in investment in large-scale infrastructure projects. It compares Mongolia’s infrastructure plans in the energy, transport, industry and water sectors against its international commitments under the Paris Agreement on climate change and the Sustainable Development Goals (SDGs). The chapter also explores Mongolia’s strategic documents for long-term economic development, sectoral development and the environment, including those related to climate change mitigation and adaptation. It identifies misalignments between stated goals and observed investment flows and provides recommendations to improve strategic planning for sustainable infrastructure.

This report is Mongolia’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Mongolia yet.

Mongolia ratified the UNCAC in January 2006. It has been a member of the APG since 2004. The Mongolian legal system is based primarily on the continental civil law system but with vestiges of the Soviet legal system. Its criminal bribery offences have not been externally reviewed.

Mongolia has a long history of uranium exploration commencing with joint Russian and Mongolian endeavours to 1957. Initial success was obtained in the Saddle Hills area of northeastern Mongolia (Dornod and Gurvanbulag regions) where uranium is present in volcanogenic sediments. However, the country has been considered to have relatively high political risk associated with investment.