Cyprus
The Pensions at a Glance database includes reliable and internationally comparable statistics on public and mandatory and voluntary pensions. It covers 34 OECD countries and aims to cover all G20 countries. Pensions at a Glance reviews and analyses the pension measures enacted or legislated in OECD countries. It provides an in-depth review of the first layer of protection of the elderly, first-tier pensions across countries and provideds a comprehensive selection of pension policy indicators for all OECD and G20 countries.
Les Panorama des pensions a été développé dans le but de servir un besoin grandissant pour les pensions indicateurs. Il comprend des statistiques fiables et comparables sur les pensions publiques et obligatoires et volontaires. Cette base de données couvre 34 pays de l'OCDE et vise à couvrir tous les pays du G20 avec pour but d'analyser les mesures de retraite en vigueur ou prévues par la loi dans les pays de l'OCDE. Elle fournit une sélection complète d'indicateurs des politiques de retraite pour tous les pays de l'OCDE et du G20.
The Pensions at a Glance database includes reliable and internationally comparable statistics on public and mandatory and voluntary pensions. It covers 34 OECD countries and aims to cover all G20 countries. Pensions at a Glance reviews and analyses the pension measures enacted or legislated in OECD countries. It provides an in-depth review of the first layer of protection of the elderly, first-tier pensions across countries and provideds a comprehensive selection of pension policy indicators for all OECD and G20 countries.
This report contains the “Phase 2: Implementation of the Standards in Practice” Global Forum Peer Review of Cyprus, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country.
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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. 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.
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.
This profile notes recent trends in self-employment and entrepreneurship activities for women, youth and seniors in Cyprus, and reports on new entrepreneurship programmes for youth and women, including the 2015 National Policy Statement for the Entrepreneurial Ecosystem
Cyprus does not have a strategic framework for procurement for innovation and no secondary policy objectives have been set for public procurement. However, in accordance with EU public procurement legislation, public procurement practices demand that every contracting authority assesses the needed innovation parameters of the contract concerned. Contracting authorities can do so at their discretion; the innovation parameters are to be reflected in the technical specifications or other procurement documents. Thus, procurement for innovation is conducted on a case-by-case basis. In addition, Cyprus’s Employers and Industrialists Federation has established innovation awards for certain sectors, including public sector innovation achievements.
Beschreibung: Das Beihilfeprogramm zur Stärkung junger Unternehmer bietet finanzielle Unterstützung in Form von Beihilfen in Verbindung mit betriebswirtschaftlichen Ausbildungen für Unternehmensgründungen und Kleinunternehmen für junge Menschen im Alter zwischen 20 und 39 Jahren, die ihr eigenes Unternehmen gründen und weiterentwickeln möchten. Hauptziel des Programms ist es, die Arbeitslosigkeit unter Absolventen zu bekämpfen, doch unterstützt es auch Frauen, die einen Wiedereinstieg in den Arbeitsmarkt anstreben (die Altersgrenze liegt bei 55 Jahren).
Description: le Grant Scheme for the Enhancement of Youth Entrepreneurship propose une aide financière sous la forme de subventions et des formations à la gestion de petite entreprise aux jeunes âgés de 20 à 39 ans qui souhaitent créer et développer leur propre entreprise. Il vise avant tout à faire reculer le chômage des diplômés et à réintégrer les femmes sur le marché de l’emploi (avec une limite d’âge établie à 55 ans).
Description: The Grant Scheme for the Enhancement of Youth Entrepreneurship offers financial support in the form of grants coupled with start-up and small business management training to young people between the ages of 20 and 39 who seek to start and develop their own businesses. Its primary aim is to alleviate unemployment among graduates but it also supports women re-entering the job market (with an age limit of 55).
Note de la Turquie : les informations figurant dans ce document qui font référence à « Chypre » concernent la partie méridionale de l’île. Il n’y a pas d’autorité unique représentant à la fois les Chypriotes turcs et grecs sur l’île. La Turquie reconnaît la République Turque de Chypre Nord (RTCN). Jusqu’à ce qu’une solution durable et équitable soit trouvée dans le cadre des Nations Unies, la Turquie maintiendra sa position sur la « question chypriote ».