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Aux portes de l'Europe se déploie un monde arabe et musulman en pleine mutation depuis 2011, l'année des « printemps arabes ». Cet ouvrage invite à une (re)découverte de l'Arabie saoudite à travers son histoire, sa société, sa politique, son économie, sa culture. Héritière de la tradition bédouine et d'une vision rigoriste de l'islam – le wahhabisme –, l'Arabie Saoudite est un acteur incontournable du monde musulman : haut lieu de la religion islamique, elle accueille chaque année deux millions de pèlerins à La Mecque. Dans cette monarchie théocratique, la dynastie Al Saoud monopolise le pouvoir. Elle a réussi à endiguer l'effet de contagion du Printemps arabe en alliant répression et achat de la paix sociale. Plus récemment, elle a résisté à une chute brutale des cours du pétrole. Mais le régime est aujourd'hui à un moment crucial de son histoire. Depuis son accession au trône en 2017, le prince Mohamed Ben Selman a engagé son pays sur la voie de réformes ambitieuses qui le repositionnent sur l'échiquier international. Il a néanmoins peu de chances de réussir sans ébranler les piliers du système saoudien…
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Under Action 14, countries 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 Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. 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 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
Taxation --- Saudi Arabia
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Under Action 14, countries 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 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 Action 14 Minimum Standard by Saudi Arabia.
Taxation --- Saudi Arabia
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Islam --- Islam. --- Saudi Arabia.
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Jiddah (Saudi Arabia) --- Riyadh (Saudi Arabia) --- Dhahran (Saudi Arabia) --- Saudi Arabia
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