1887

United Arab Emirates

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BELARUS
The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008)
Amendment to the Law on Radiation Protection of the Public (2008)
Environmental impact assessment laws (2009)
The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009)

BELGIUM
Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009)
Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009)

ESTONIA
National Development Plan (2009)
New Radiation Safety Department (2009)
Amendment to the Radiation Protection Act (2009)

GERMANY
Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009)
Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009)
Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009)

ITALY
Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) 

ROMANIA
Decision on the prohibition of dangerous labour for children (2009)
Amendment to the regulations on the organisation and operation of CNCAN (2009)
Decision on the repatriation of nuclear material to the Russian Federation (2009)
Decision on the processing of uranium stocks (2009)
General requirements on environmental impact assessment (2009)

SPAIN
Regulation on the transboundary shipments of radioactive waste and spent fuel (2009)
Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009)

UNITED ARAB EMIRATES
Federal law on the peaceful use of nuclear energy (2009)

UNITED STATES
Final regulations criminalising unauthorised introduction of dangerous weapons (2009)

French

ALLEMAGNE
Ordonnance sur le transfert de déchets radioactifs ou de combustible usé (2009)
Amendements aux lois et ordonnances relatives au transport de marchandises dangereuses (2009)
Amendements à la Loi sur le commerce extérieur de 1961 et à l’Ordonnance sur le commerce extérieur de 1993 (2009)

BÉLARUS
Loi sur le contrôle de l'État dans le domaine de la sûreté nucléaire et de radioprotection (2008)
Amendement à la Loi de la protection du public contre les rayonnements (2008)
Lois relatives à l’évaluation de l’impact sur l’environnement Loi sur la discussion des questions du public dans le domaine de l’énergie atomique (2009)

BELGIQUE
Décret relatif aux critères minimaux pour l’utilisation des appareils à rayons X en médecine vétérinaire (2009)
Décret de l’Agence fédérale de contrôle nucléaire sur la détermination des niveaux d’exemption (2009)

ÉMIRATS ARABES UNIS
Loi fédérale sur l’utilisation pacifique de l’énergie nucléaire (2009)

ESPAGNE
Règlement sur les transferts transfrontaliers de déchets radioactifs et de combustible usé (2009)
Règlement sur l’installation et l’utilisation d’appareils à rayons X aux fins de diagnostic médical (2009)

ESTONIE
Plan national de développement (2009)
Nouveau département de sûreté contre les rayonnements (2009)
Amendement à la loi sur la protection contre les rayonnements (2009)

ÉTATS UNIS
Règlement final criminalisant l’introduction non autorisée d’armes dangereuses (2009)

ITALIE
Loi n° 99 du 23 juillet 2009 comprenant des dispositions sur la renaissance de l’énergie nucléaire (2009)

ROUMANIE
Décision sur l’interdiction du travail dangereux pour les enfants (2009)
Amendement au règlement sur l’organisation et le fonctionnement de la Commission nationale de contrôle des activités nucléaires (2009)
Décision sur le rapatriement de matières nucléaires vers la Fédération de Russie (2009)
Décision sur le traitement de stocks d’uranium (2009)
Prescriptions générales pour l’évaluation de l’impact sur l’environnement (2009)

English

The Constitution of the United Arab Emirates (UAE) upholds the principle of equal treatment of all citizens, but does not specifically address gender-based discrimination. All legislation in the UAE is based on Islamic Sharia law. Several laws and national policies continue to restrict women to their traditional roles as wives and mothers.

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 100 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.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

Armenia
Nuclear safety and radiological protection
Brazil
General legislation
Canada
Environmental protection
France
Radioactive waste management
Georgia
Nuclear safety and radiological protection
Greece
Nuclear safety
Emergency preparedness and response
India
Licensing and regulatory infrastructure
Liability and compensation
Ireland
Nuclear safety and radiological protection
Japan
Nuclear Regulation Authority Act
Lithuania
General legislation
Licensing and regulatory infrastructure
Nuclear security
Radioactive waste management
Switzerland
General legislation
Ukraine
Radioactive waste management
General legislation
United Arab Emirates
General legislation
Liability and compensation
United States
Nuclear safety
Emergency preparedness
French
Arménie
Sûreté nucléaire et radioprotection
Brésil
Cadre juridique général
Canada
Protection de l’environnement
Émirats arabes unis
Cadre juridique général
Responsabilité et indemnisation
États-Unis
Sûreté nucléaire
Préparation aux situations d’urgence
France
Gestion des déchets radioactifs
Géorgie
Sûreté nucléaire et radioprotection
Grèce
Sûreté nucléaire
Préparation et conduite des interventions d’urgence
Inde
Processus d’autorisation et cadre réglementaire
Responsabilité et indemnisation
Irlande
Sûreté nucléaire et radioprotection
Japon
Loi instituant l’Autorité de sûreté nucléaire
Lituanie
Cadre juridique général
Processus d’autorisation et cadre réglementaire
Sécurité nucléaire
Gestion des déchets radioactifs
Suisse
Cadre juridique général
Ukraine
Gestion des déchets radioactifs
Cadre juridique général
English

United Arab Emirates
Federal Law by Decree No. 4 of 2012 concerning civil liability for nuclear damage

India
The Civil Liability for Nuclear Damage Act 2010

Republic of Moldova
Law No. 132 of 08.06.2012 on the safe conduct of nuclear and radiological activities

French

Émirats arabes-unis
Décret-Loi fédéral n° 4 de 2012 sur la responsabilité civile en matière de dommages nucléaires

Inde
Loi sur la responsabilité civile en matière de dommages nucléaires

République de Moldova
Loi n° 132 du 08/06/2012 sur la conduite sûre des activités nucléaires et radiologiques
 

English

Business cycle indicators are important instruments for monitoring economic development. When employing indicators one usually relies on a sound statistical database. This paper deals with indicator development in a scarce data situation. Indicator building is merged with temporal disaggregation, which is often used by statistical offices. The discussed tools are applied in a case study for Abu Dhabi. Because the economy of Abu Dhabi is very dependent on oil, real income reflects the economic situation better than real gross domestic product (GDP). For this reason a measure of real gross domestic income (GDI) was chosen as reference series.

Keywords: Business cycle indicators, temporal disaggregation, terms of trade, oilproducing countries
JEL code: E01, E32, C22

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the United Arab Emirates.

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.

This report is the United Arab Emirates’ (UAE) 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 UAE yet.

The United Arab Emirates has 92 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Saudi Arabia complies with the minimum standard.

French

Les Émirats arabes unis comptent 92 conventions fiscales en vigueur, comme l’indique leur réponse au questionnaire d’examen par les pairs. Leur convention avec l’Arabie saoudite est conforme au standard minimum.

English

This report identifies the opportunities that Islamic finance presents for donors. To achieve these, Arab and OECD Development Assistance Committee donors need to mobilise innovative forms of financing and deliver the call to deepen the transformation of development finance systems. DAC members could do so by broadening and deepening exposure to alternative forms of financing, such as Islamic finance. Islamic finance represents USD 2.5 trillion – a share of which could be mobilised for development – and its tenets resonate across the member countries of the Organisation for Islamic Cooperation and beyond. Arab donors could harness Islamic finance, as a means to strengthen partnerships with DAC members, whilst increasing the effectiveness of existing aid flows in countries and contexts where they have considerable access. Doing so could create a more equitable and stable development finance order capable of delivering the SDGs and achieve greater impact in partner countries. Both communities would then be able to chart a path for all development actors, notably the private sector, development finance institutions and other bilateral donors. This report provides a set of action points for Arab and DAC donors, highlighting the benefits of engaging in and co-operating through Islamic finance.

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