United Arab Emirates
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.
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the United Arab Emirates.
This report analyses the implementation of the AEOI Standard in the United Arab Emirates with respect to the requirements of the AEOI Terms of Reference. It assesses both the legal frameworks put in place to implement the AEOI Standard and the effectiveness of the implementation of the AEOI Standard in practice.
Strengthening the performance and economic contribution of micro, small and medium-sized enterprises (MSMEs) and start-ups is central to Abu Dhabi’s goal of creating a more diversified and competitive economy. This report provides an assessment of policies, programmes and regulations relating to MSME and start-up development in Abu Dhabi. The assessment is structured around six thematic areas: i) access to finance, ii) the availability of skills and capabilities, iii) access to markets, iv) the business environment, v) innovation and digitalisation, and vi) future opportunities for MSME and start-up development. For each thematic area, an analysis of existing issues, challenges and policy approaches is provided, in addition to policy recommendations and relevant examples of international policy practices. The report was prepared by the OECD Secretariat and external experts based on information gathered by the OECD in Abu Dhabi in the form of written documentation, questionnaire responses, stakeholder interviews and roundtable meetings as well as desk research on policy practices in other countries.
The United Arab Emirates launched its foreign assistance policy in December 2016 and published an updated policy in 2022 in consideration of the global impact of COVID-19. The United Arab Emirates’ ODA focuses, in particular, on supporting fragile countries and contexts and is mostly channelled bilaterally. The United Arab Emirates is currently focused on improving the effectiveness of its activities, with the Ministry of Foreign Affairs and International Cooperation co-ordinating the activities of all of the country’s providers (e.g. Abu Dhabi Fund for Development, other ministries and civil society organisations [CSOs]). The United Arab Emirates’ total ODA (USD 1.4 billion, preliminary data) decreased in 2022, representing 0.33% of gross national income (GNI). This was mainly due to a decrease in both its bilateral and multilateral ODA.
Trinité-et-Tobago compte 16 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, y compris la convention multilatérale entre les membres de la CARICOM conclue avec dix de ses partenaires (la convention de la CARICOM). Accord entre les gouvernements des États membres de la Communauté des Caraïbes tendant à éviter la double imposition et à prévenir l’évasion fiscale en matière d’impôts sur le revenu, sur les profits ou les gains en capital et pour l’encouragement du commerce régional et de l’investissement, Saint-Michel (Barbade), 6 juillet 1994 ; entre Antigua-et-Barbuda (18 février 1998), la Barbade (7 juillet 1995), le Belize (30 novembre 1994), la Dominique (19 juin 1996), la Grenade (1er mars 1996), le Guyana* (26 novembre 1997), la Jamaïque (16 février 1995), Saint-Kitts-et-Nevis (8 mai 1997), Sainte-Lucie (22 mai 1995), Saint-Vincent-et-les-Grenadines (12 février 1998) et Trinité-et-Tobago (29 novembre 1994).