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Service industries --- -AA / International- internationaal --- 338.78 --- 338.750 --- 382.33 --- Industries --- International cooperation --- Diensten. Non-profitsector. --- Verwerkende nijverheid: algemeenheden. --- Vrijhandel. --- International cooperation. --- AA / International- internationaal --- Verwerkende nijverheid: algemeenheden --- Diensten. Non-profitsector --- Vrijhandel

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La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria è stata elaborata congiuntamente dal Consiglio d’Europa e dall’OCSE ed è stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria è stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all’adesione di tutti i Paesi, rispondendo all’appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter più semplice. La Convenzione modificata dal Protocollo 2010 è entrata in vigore il 1° giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l’evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l’assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altresì i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialità delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma è supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.

Industrie en Staat --- Industrie et Etat --- Industry and state --- AA / International- internationaal --- 331.31 --- 338.40 --- 338.046.2 --- 338.750 --- Economisch beleid. --- Industrieel beleid: algemeenheden. --- Kleine en middelgrote bedrijven. --- Verwerkende nijverheid: algemeenheden. --- Small business --- Government policy --- Taxation --- Economisch beleid --- Industrieel beleid: algemeenheden --- Kleine en middelgrote bedrijven --- Verwerkende nijverheid: algemeenheden

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Industrie en Staat --- Industrie et Etat --- Industry and state --- AA / International- internationaal --- 331.31 --- 338.40 --- 338.046.2 --- 338.750 --- Economisch beleid. --- Industrieel beleid: algemeenheden. --- Kleine en middelgrote bedrijven. --- Verwerkende nijverheid: algemeenheden. --- Small business --- Government policy --- Economisch beleid --- Industrieel beleid: algemeenheden --- Kleine en middelgrote bedrijven --- Verwerkende nijverheid: algemeenheden

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AA / International- internationaal --- 331.31 --- 338.40 --- 338.046.2 --- 338.750 --- Economisch beleid. --- Industrieel beleid: algemeenheden. --- Kleine en middelgrote bedrijven. --- Verwerkende nijverheid: algemeenheden. --- Industrie en Staat --- Industrie et Etat --- Industry and state --- Small business --- Government policy --- Economisch beleid --- Industrieel beleid: algemeenheden --- Kleine en middelgrote bedrijven --- Verwerkende nijverheid: algemeenheden

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This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical to the country’s economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need to be improved in areas such as the rule of law, commercialising science and improving entrepreneurial skills and education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through new initiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives for growth and balanced spatial development are to be met.

Industrie en Staat --- Industrie et Etat --- Industry and state --- AA / International- internationaal --- 331.31 --- 338.40 --- 338.046.2 --- 338.750 --- Economisch beleid. --- Industrieel beleid: algemeenheden. --- Kleine en middelgrote bedrijven. --- Verwerkende nijverheid: algemeenheden. --- Small business --- Government policy --- Industry and Services --- Business enterprises --- Industrial Management --- Management --- Business & Economics --- Russian Federation --- Economisch beleid --- Industrieel beleid: algemeenheden --- Kleine en middelgrote bedrijven --- Verwerkende nijverheid: algemeenheden --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business --- Russia (Federation) --- Economic conditions. --- Economic policy.