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  • MPI Ethno. Forsch.  (1.978)
  • München UB
  • BSZ
  • HeBIS
  • Paris : OECD Publishing  (1.965)
  • [Paris, France] : IEA  (12)
  • Basel : MDPI - Multidisciplinary Digital Publishing Institute
  • Taxation  (1.242)
  • Energy  (759)
Datenlieferant
  • MPI Ethno. Forsch.  (1.978)
  • München UB
  • BSZ
  • HeBIS
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  • 1
    Online-Ressource
    Online-Ressource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.68
    Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Kurzfassung: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
    URL: lizenzpflichtig
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  • 2
    Online-Ressource
    Online-Ressource
    Mainstreaming Biodiversity into Renewable Power Infrastructure (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264912564 , 9789264753297 , 9789264675803
    Sprache: Englisch
    Seiten: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Schlagwort(e): Artenvielfalt ; Erneuerbare Energie ; Energieinfrastruktur ; Energy ; Environment
    Kurzfassung: As countries scale up climate action, they face the challenge of expanding renewable power while tackling biodiversity loss. Transitioning away from fossil fuels can reduce climate-related pressure on biodiversity, but brings its own risks. Unless carefully managed, the expansion of renewable power could compromise biodiversity. This report synthesises evidence on biodiversity impacts from renewable power infrastructure, with a focus on solar power, wind power and power lines. It identifies opportunities for mainstreaming biodiversity into power sector planning and policy to deliver better outcomes for nature and the climate. Drawing on good practice insights from across the globe, the report offers governments recommendations to align renewable power expansion with biodiversity goals.
    DOI: 10.1787/357ac474-en
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  • 3
    Online-Ressource
    Online-Ressource
    Examen des politiques de transformation économique : Gros plan sur l'internationalisation de la Guadeloupe (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Sprache: Französisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Serie: Les voies de développement
    Paralleltitel: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Schlagwort(e): Economics ; Energy ; Development ; France
    Kurzfassung: Située dans la mer des Caraïbes, la Guadeloupe est un département français d'outre-mer et une région européenne ultrapériphérique. Dans la série des examens des politiques de transformation économique, ce rapport examine les opportunités et les défis de cette région qui cherche une voie de développement économique plus durable. Il identifie des actions prioritaires dans plusieurs domaines, notamment la bioéconomie et l'économie circulaire, les secteurs créatifs et les énergies renouvelables. Ce Gros plan enrichit notre compréhension de la diversité des voies de développement, y compris celles des petits États insulaires en développement (PEID). Il est le fruit d'un vaste processus d'examen par les pairs auquel ont participé des acteurs publics et privés de Colombie, des pays des Caraïbes et d'autres régions ultrapériphériques de l'UE.
    DOI: 10.1787/3ba34e4a-fr
    URL: lizenzpflichtig
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  • 4
    Online-Ressource
    Online-Ressource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Sprache: Englisch
    Seiten: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Serie: OECD Regional Development Studies
    Schlagwort(e): Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Kurzfassung: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
    URL: lizenzpflichtig
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  • 5
    Online-Ressource
    Online-Ressource
    Standard internazionali per lo scambio automatico di informazioni a fini fiscali : Quadro per la comunicazione di informazioni in materia di cripto-attività e aggiornamento 2023 dello standard comune di comunicazione di informazioni (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920422 , 9789264622180 , 9789264499607
    Sprache: Italienisch
    Seiten: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Paralleltitel: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Schlagwort(e): Taxation
    Kurzfassung: Fin dalla sua approvazione nel 2014, lo Standard Internazionale per lo scambio automatico di informazioni a fini fiscali è stato attuato dalle giurisdizioni e dalle istituzioni finanziarie di tutto il mondo. Alla luce dell'esperienza acquisita e della crescente digitalizzazione dei mercati finanziari, è stata eseguita una revisione approfondita dello Standard. Di conseguenza, la presente pubblicazione comprende il Quadro per la comunicazione di informazioni in materia di cripto-attività (CARF) nonché le modifiche dello standard comune di comunicazione di informazioni (CRS), insieme ai relativi Commentari e ai quadri di riferimento per lo scambio di informazioni, quali approvati dal Comitato per gli Affari fiscali dell'OCSE, che ora costituiscono collettivamente gli standard internazionali per lo scambio automatico di informazioni a fini fiscali. Il CARF prevede lo scambio automatico di informazioni fiscalmente pertinenti sulle cripto-attività ed è stato sviluppato per far fronte ai rapidi processi di sviluppo e crescita del mercato in tale ambito e per garantire che i recenti progressi in termini di trasparenza fiscale su scala mondiale non siano gradualmente compromessi. Il CRS è stato modificato affinché taluni strumenti di moneta elettronica e le valute digitali della banca centrale rientrino nell'ambito di applicazione dello stesso. Sono state inoltre apportate modifiche per garantire che gli investimenti indiretti in cripto-attività tramite strumenti derivati e veicoli di investimento siano ora contemplati dal CRS. Sono state altresì apportate modifiche per rafforzare gli obblighi di adeguata verifica in materia fiscale e di comunicazione e per prevedere un'esclusione per le organizzazioni che siano effettivamente senza scopo di lucro. La presente pubblicazione include altresì la Raccomandazione dell'OCSE relativa agli Standard internazionali per lo scambio automatico di informazioni a fini fiscali, che comprende sia il CARF che il CRS emendato.
    DOI: 10.1787/fe0e5db1-it
    URL: lizenzpflichtig
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  • 6
    Online-Ressource
    Online-Ressource
    Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346000 , 9789264654808 , 9789264908574
    Sprache: Französisch
    Seiten: 1 Online-Ressource (333 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/0cf5a79a-fr
    URL: lizenzpflichtig
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  • 7
    Online-Ressource
    Online-Ressource
    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Sprache: Englisch
    Seiten: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
    URL: lizenzpflichtig
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  • 8
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523326
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Romania
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/a01f0330-en
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  • 9
    Online-Ressource
    Online-Ressource
    OECD Environmental Performance Reviews: Chile 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264350137 , 9789264734975 , 9789264539778
    Sprache: Englisch
    Seiten: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Energy ; Environment ; Governance ; Chile
    Kurzfassung: Chile has made important strides on its environmental agenda in recent years with the passage of the Framework Law on Climate Change, the establishment of the Biodiversity and Protected Areas Service and the ratification of the Escazú Agreement. However, the country has made limited progress in decoupling environmental pressures from economic growth. Greenhouse gas emissions have continued to rise and the country is not on track to reach its legally binding target of net zero by 2050. Chile is well-positioned to achieve its targets for biodiversity, while air pollution remains a serious public health challenge and waste management relies heavily on landfilling. Chile is facing a severe and deepening water crisis that requires concerted action to improve water allocation and water quality, and to strengthen water governance. The review provides 36 recommendations to help Chile improve its environmental performance, with a special focus on water management and policies. This is the third Environmental Performance Review of Chile. It provides an independent, evidence-based evaluation of the country’s environmental performance since the previous review in 2016.
    DOI: 10.1787/5bc65d36-en
    URL: lizenzpflichtig
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  • 10
    Online-Ressource
    Online-Ressource
    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – Kommentar zu den GloBE-Mustervorschriften (Säule 2), 1. Ausgabe : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666061
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition: Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 sind die steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindeststeuersatz liegt. Dieser Kommentar zu den GloBE-Vorschriften soll Steuerverwaltungen und Steuerpflichtigen Orientierungshilfen bei der Auslegung und Anwendung der Vorschriften geben. Damit fördert er eine einheitliche, kohärente Interpretation der GloBE-Vorschriften, die abgestimmte Besteuerungsergebnisse ermöglicht, wovon Steuerverwaltungen und Steuerpflichtige gleichermaßen profitieren. Der Kommentar erläutert, auf welche Ergebnisse die GloBE-Vorschriften abzielen, und erklärt die Bedeutung bestimmter Begriffe. Zudem veranschaulicht er die Anwendung der Vorschriften auf bestimmte Sachverhalte.
    DOI: 10.1787/fa25ee1e-de
    URL: lizenzpflichtig
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  • 11
    Online-Ressource
    Online-Ressource
    Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Sprache: Englisch
    Seiten: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/36cebf8e-en
    URL: lizenzpflichtig
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  • 12
    Online-Ressource
    Online-Ressource
    Боротьба з податковими злочинами: десять глобальних принципів – друге видання (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666023
    Sprache: Ukrainisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Lutte contre la délinquance fiscale ‒ les dix principes mondiaux, deuxième édition
    Paralleltitel: Parallele Sprachausgabe Fighting Tax Crime – The Ten Global Principles, Second Edition
    Paralleltitel: Parallele Sprachausgabe Lucha contra los delitos fiscales – Los diez Principios Globales (Segunda Edición)
    Schlagwort(e): Governance ; Taxation
    Kurzfassung: Вперше опублікований у 2017 році, посібник "Боротьба з податковими злочинами: Десять глобальних принципів" став першим всеохоплюючим документом у сфері боротьби з податковими злочинами. У ньому викладено десять основних принципів, що охоплюють правові, інституційні, адміністративні та оперативні аспекти, необхідні для створення дієвої та ефективної системи виявлення, розслідування та судового переслідування податкових злочинів, яка водночас дозволяє забезпечити дотримання прав обвинувачених платників податків. У другому виданні розглядаються нові виклики, зокрема боротьба з фахівцями, які сприяють податковим і посадовим злочинам, а також акцентується увага на розвитку міжнародного співробітництва у поверненні активів. На основі досвіду юрисдикцій з усіх континентів у звіті також висвітлено успішні справи, пов'язані з неправомірним використанням віртуальних активів, складні розслідування за участю об'єднаних оперативних груп та використання нових технологічних інструментів для боротьби з податковими та іншими фінансовими злочинами. Десять глобальних принципів є важливим елементом Діалогу ОЕСР в Осло — загальнодержавного підходу до боротьби з податковими злочинами та незаконними фінансовими потоками. До другого видання включено 33 звіти по країнах, в яких детально описуються національні системи боротьби з податковими злочинами, а також прогрес, якого досягли країни у впровадженні Десяти глобальних принципів. Ці звіти доступні окремо онлайн.
    DOI: 10.1787/2c4a39c8-uk
    URL: lizenzpflichtig
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  • 13
    Online-Ressource
    Online-Ressource
    Towards Greener and More Inclusive Societies in Southeast Asia (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264787384 , 9789264945609 , 9789264976702
    Sprache: Englisch
    Seiten: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Serie: Development Centre Studies
    Schlagwort(e): Energy ; Employment ; Agriculture and Food ; Environment ; Development ; Indonesia ; Philippines ; Thailand ; Viet Nam
    Kurzfassung: Over 100 million workers in Southeast Asia have jobs that are directly or closely linked to the environment, making them vulnerable to climate change impacts. These same workers likely earn at least 20% lower than the national average and are largely in informal employment. The region’s necessary transition towards greener growth could affect them in several ways: some sectors will create jobs and others will lose jobs or disappear altogether. Understanding the effects of both climate change and green growth policies on jobs and people is thus essential for making the transition in Southeast Asia an inclusive one. The study explores these issues, with emphasis on the potential effects on labour of an energy transition in Indonesia, and of a transition in the region’s agricultural sector, illustrated by a simulated conversion from conventional to organic rice farming.
    DOI: 10.1787/294ce081-en
    URL: lizenzpflichtig
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  • 14
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639157
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Georgia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/40424254-en
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  • 15
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264892910
    Sprache: Englisch
    Seiten: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Armenia
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/688ccd9d-en
    URL: lizenzpflichtig
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  • 16
    Online-Ressource
    Online-Ressource
    Vers des indicateurs de l’intensité carbone des produits plus granulaires, plus précis et disponibles plus rapidement : Note exploratoire (2024)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Towards more accurate, timely, and granular product-level carbon intensity metrics: A scoping note
    Schlagwort(e): Energy ; Environment ; Economics
    Kurzfassung: La présente note exploratoire propose une vue d’ensemble, de haut niveau, des principales approches utilisées pour le calcul des indicateurs de l’intensité carbone au niveau des produits et des secteurs ainsi que des difficultés rencontrées, notamment en ce qui concerne la collecte et la vérification des informations dans l’ensemble de la chaîne logistique. Bien que l’analyse porte essentiellement sur les approches utilisées dans les secteurs à forte intensité d’émissions et exposés aux échanges commerciaux (FIEEEC), les conclusions peuvent aussi être plus largement pertinentes dans d’autres secteurs. Dans cette analyse, les difficultés liées au calcul des indicateurs de l’intensité carbone au niveau des secteurs seront prises en compte, en particulier eu égard au fait que ces indicateurs peuvent servir eux-mêmes à la construction des indicateurs au niveau des produits.
    DOI: 10.1787/4dd6c948-fr
    URL: lizenzpflichtig
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  • 17
    Online-Ressource
    Online-Ressource
    The design of presumptive tax regimes in selected countries (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.69
    Schlagwort(e): Taxation ; Argentina ; Brazil ; Colombia ; Costa Rica ; France ; Hungary ; Italy ; Mexico ; South Africa ; Tunisia ; Uruguay
    Kurzfassung: Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
    DOI: 10.1787/58b6103c-en
    URL: lizenzpflichtig
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  • 18
    Online-Ressource
    Online-Ressource
    Towards more accurate, timely, and granular product-level carbon intensity metrics : A scoping note (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: Inclusive Forum on Carbon Mitigation Approaches Papers no.1
    Paralleltitel: Parallele Sprachausgabe Vers des indicateurs de l’intensité carbone des produits plus granulaires, plus précis et disponibles plus rapidement : Note exploratoire
    Schlagwort(e): Energy ; Environment ; Economics
    Kurzfassung: This scoping note presents a high-level overview of the main approaches to, and challenges faced when, calculating product-level carbon intensity metrics, including those applicable to collecting and verifying information across the supply chain. Though the analysis focuses on approaches used in emissions-intensive trade-exposed sectors (EITE), the findings also have broader relevance to other sectors. As part of the analysis, challenges relating to computing sector-level carbon intensity metrics are also considered, particularly as inputs to product-level metrics.
    DOI: 10.1787/4de3422f-en
    URL: lizenzpflichtig
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  • 19
    Online-Ressource
    Online-Ressource
    Ensuring policy coherence through better policy development, co-ordination and stakeholder participation in Romania (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.46
    Schlagwort(e): Energy ; Agriculture and Food ; Environment ; Governance ; Development ; Romania
    Kurzfassung: Policy coherence relies on the development of strategic plans, the availability and use of relevant evidence and data, the right set of skills across the public administration, political commitment, and leadership. Effective policy coherence cannot be achieved without good co-ordination, which relies on sound co-ordination mechanisms, such as interministerial committees or councils, as well as information-sharing tools. The legitimacy and coherence of public policy is also grounded in the support that a government has from stakeholders and citizens. This policy paper offers a tailored policy framework for Romania that builds further on the other outputs of the TSI project “Enhancing Policy Coherence, Transparency, and Co-ordination at the Centre of Government in Romania”. It includes tailored and actionable tools for improving policy coherence across government by strengthening policy development, co-ordination, and stakeholder participation.
    DOI: 10.1787/a9d50cc9-en
    URL: lizenzpflichtig
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  • 20
    Online-Ressource
    Online-Ressource
    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Schlagwort(e): Taxation
    Kurzfassung: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
    URL: lizenzpflichtig
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  • 21
    Online-Ressource
    Online-Ressource
    Co-ordination of green policies at the centre of government in Romania (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.45
    Schlagwort(e): Energy ; Agriculture and Food ; Environment ; Governance ; Romania
    Kurzfassung: This policy paper analyses the institutional mechanisms in place and under preparation in Romania to steer and co-ordinate policy development and action priorities relating to climate change. It also reviews the risks and opportunities for the newly created co-ordination mechanisms within the centre of government in this policy area, looks at how the co-ordination mechanisms for greening of the economy align with existing governance frameworks in terms of mandate, and discusses lessons learned from the framework for sustainable development. Drawing upon extensive consultations and peer input from OECD countries, this policy paper offers tailored recommendations for enhancing green governance in Romania.
    DOI: 10.1787/86439554-en
    URL: lizenzpflichtig
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  • 22
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    Online-Ressource
    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers - Mise à jour 2023 (version abrégée) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264734746 , 9789264550469 , 9789264645691
    Sprache: Französisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2023 Update
    Schlagwort(e): Taxation
    Kurzfassung: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 170 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Ce rapport présente les dernières conclusions des examens par les pairs des cadres juridiques mis en place par les juridictions pour mettre en œuvre la norme EAR. Il complète les évaluations des cadres juridiques et les premiers examens de l'efficacité de leur mise en œuvre dans la pratique publiés en 2022, pour une centaine de juridictions qui ont été les premières à s'engager à débuter l'EAR. Il contient également les résultats des premiers examens par les pairs du Forum mondial concernant l'efficacité de la mise en œuvre de la norme par les juridictions commençant les échanges en 2019.
    DOI: 10.1787/e9381ca3-fr
    URL: lizenzpflichtig
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  • 23
    Online-Ressource
    Online-Ressource
    Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2022 (version abrégée) : Cadre inclusif sur le BEPS : Action 5 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264483118 , 9789264620575 , 9789264836396
    Sprache: Französisch
    Seiten: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre du standard minimum de l'Action 5 du Projet BEPS, les membres du Cadre inclusif OCDE/G20 sur l'érosion de la base et le transfert de bénéfices (BEPS) se sont engagés à lutter contre les pratiques fiscales dommageables en mettant l'accent sur l'amélioration de la transparence. Le standard minimum de l’Action 5 comprend la transparence par voie de l'échange spontané obligatoire de renseignements pertinents sur les décisions spécifiques aux contribuables. L'échange de renseignements sur les décisions fiscales est un outil essentiel pour améliorer l'accès des administrations fiscales aux informations pertinentes pour évaluer la situation fiscale de leurs entreprises contribuables et pour lutter efficacement contre l'évasion fiscale et autres risques liés au BEPS. Plus de 140 pays et juridictions participent au Cadre inclusif sur le BEPS et prennent part au processus d'examen par les pairs pour évaluer leur conformité au cadre de transparence. Des termes de référence spécifiques et une méthodologie ont été convenues pour les examens par les pairs, axant l'évaluation sur cinq éléments clés : le processus de collecte d'informations, l'échange de renseignements, la confidentialité des informations reçues, les statistiques sur les échanges de décisions et la transparence sur certains aspects des régimes de propriété intellectuelle. Ce rapport reflète les résultats du septième examen annuelle par les pairs de la mise en œuvre du standard minimum de l'Action 5. Le présent recueil inclut les versions en français des rapports d’examen du Bénin, du Burkina, du Congo, de la France, de Gabon, du Maroc, de la République démocratique du Congo et du Sénégal.
    DOI: 10.1787/0ed92692-fr
    URL: lizenzpflichtig
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  • 24
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Cameroon
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/495bcba9-en
    URL: lizenzpflichtig
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  • 25
    Online-Ressource
    Online-Ressource
    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264404427
    Sprache: Französisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round): Peer Review Report on the Exchange of Information on Request
    Schlagwort(e): Taxation ; Cameroon
    Kurzfassung: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.
    DOI: 10.1787/09ffaf2e-fr
    URL: lizenzpflichtig
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  • 26
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380462
    Sprache: Englisch
    Seiten: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Egypt
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/f71584b9-en
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  • 27
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996533
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Kenya
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/348052b1-en
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  • 28
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319257
    Sprache: Englisch
    Seiten: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Malta
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/8145f488-en
    URL: lizenzpflichtig
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  • 29
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    Online-Ressource
    Pilier Un - Montant B : Cadre Inclusif sur le BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264566026 , 9789264617988 , 9789264865952
    Sprache: Französisch
    Seiten: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Pillar One - Amount B: Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre de la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie convenue par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021, le Montant B prévoit une approche simplifiée et rationalisée de l'application du principe de pleine concurrence aux activités de commercialisation et de distribution de produits de base dans le pays, en mettant particulièrement l'accent sur les besoins des pays à faible capacité. Le contenu du rapport a été incorporé dans les Principes directeurs de l'OCDE applicables en matière de prix de transfert.
    DOI: 10.1787/2a736abb-fr
    URL: lizenzpflichtig
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  • 30
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    Online-Ressource
    OECD Environmental Performance Reviews: Slovak Republic 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264969551 , 9789264465589 , 9789264605091
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Energy ; Environment ; Governance ; Slovak Republic
    Kurzfassung: The Slovak Republic has reduced some environmental pressures over the past decade. However, it needs to do more to reduce air pollution, improve waste and wastewater treatment and move towards carbon neutrality. Since 2011, the country has taken important steps to improve its biodiversity policy. Slovakia needs to now align its strategy with the Kunming-Montreal Global Biodiversity Framework and the EU Biodiversity Strategy for 2030. Most species and habitats are in an unfavourable state and biodiversity considerations are not sufficiently integrated into sectoral policies. This is the third Environmental Performance Review of the Slovak Republic. It provides an evidence-based assessment of the country's progress towards its environmental goals over the past decade. The 29 recommendations aim to help Slovakia improve its environmental performance, giving special focus to biodiversity and forests in the context of climate change.
    DOI: 10.1787/108238e8-en
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  • 31
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447530
    Sprache: Englisch
    Seiten: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Bulgaria
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/62fefba0-en
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  • 32
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    Online-Ressource
    La conception des régimes d’imposition forfaitaire (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.59
    Paralleltitel: Parallele Sprachausgabe The design of presumptive tax regimes
    Schlagwort(e): Taxation
    Kurzfassung: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
    DOI: 10.1787/acd81d56-fr
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  • 33
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Sprache: Englisch
    Seiten: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Schlagwort(e): Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Kurzfassung: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 34
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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  • 35
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Sprache: Französisch
    Seiten: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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  • 36
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    Trade policies to promote the circular economy : A case study of lithium-ion batteries (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Serie: OECD Trade and Environment Working Papers no.2023/01
    Schlagwort(e): Energy ; Environment ; Trade
    Kurzfassung: Affordable and sustainable lithium-ion batteries are key to the development of electric vehicles markets and to the green energy transition. Circular economy solutions for end-of-life batteries can help address primary inputs disruptions, while reducing environmental costs associated with the mining of these inputs or with battery production. Circular value chains would also help address waste and disposal problems as Li-ion batteries reach end of life. These chains are in their infancy, as complex battery designs, material chemistries and insufficient waste stocks hamper their viability, but the projected growth should support profitability. International trade in Li-ion batteries waste will remain essential in markets where domestic waste streams are insufficient to achieve the scale necessary for economically viable recycling, or where inadequate infrastructure imposes reliance on recycling capacities abroad. Promoting circular value chains for Li-ion batteries would require greater clarity on the status of these batteries as waste, consistency of transport and storage safety regulations, trade facilitation and harmonisation of standards for battery design, and regulatory targets for waste collection and recycling rates, coupled with stewardship and take-back schemes.
    DOI: 10.1787/d75a7f46-en
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  • 37
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Sprache: Englisch
    Seiten: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Schlagwort(e): Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 38
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Sprache: Französisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Schlagwort(e): Taxation
    Kurzfassung: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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  • 39
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    OECD Environmental Performance Reviews: Portugal 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264490543 , 9789264670457 , 9789264636156
    Sprache: Englisch
    Seiten: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Portugal 2023 (version abrégée)
    Schlagwort(e): Umweltschutz ; Umweltpolitik ; Portugal ; Energy ; Environment ; Governance ; Development ; Portugal
    Kurzfassung: Portugal managed to decouple several environmental pressures from economic growth over 2013-19. It played a leading role in the approval of the European Climate Law and adopted the Portuguese Framework Climate Law in 2021. This needs to be swiftly implemented to achieve carbon neutrality by 2050, improve climate resilience and protect ecosystems. Portugal has stepped up adaptation efforts but needs to do more to address multiple threats, including coastal erosion, floods, droughts and forest fires. The country is lagging behind in waste management. Meanwhile, the increase in freshwater abstractions in water-scarce southern regions is a concern. This is the fourth Environmental Performance Review of Portugal. It provides an evidence-based assessment of the country's progress towards its environmental goals over the past decade. The 26 recommendations aim to help Portugal improve its environmental performance, giving special focus to carbon neutrality.
    DOI: 10.1787/d9783cbf-en
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  • 40
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
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  • 41
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 42
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322714
    Sprache: Französisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Paralleltitel: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
    DOI: 10.1787/9464d0c4-fr
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  • 43
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    Post-Fukushima Action Implementation at Nuclear Installations : Human and Organisational Factors Lessons Learnt (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264664883
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: This report compiles and shares some of the lessons learnt from implementing post-Fukushima actions related to human and organisational factors (HOF), including at nuclear facility operating companies, technical support organisations, research institutions, and regulatory authorities. It summarises a two-phase information-gathering exercise, overseen by the NEA Working Group on Human and Organisational Factors, about the requirements and guidelines that countries and nuclear licensees have adopted since the accident. The report discusses the central role of human and organisational performance in mitigating extreme external events and the management of severe accidents. It addresses the importance of validating the ability to perform these actions, and the challenges associated with performing such validations with fidelity to the conditions likely to be present during such events. The report concludes by providing four key recommendations that seek to promote greater sharing of information and the identification of best practices.
    DOI: 10.1787/1da1f064-en
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  • 44
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    LiFE Lessons from India : The Benefits of Advancing the Lifestyle for Environment (LiFE) Initiative through the G20 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264951983
    Sprache: Englisch
    Seiten: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Schlagwort(e): Umweltbewusstsein ; Umweltorganisation ; Umweltpolitik ; Energiekonsum ; Privater Konsum ; Indien ; G20-Staaten ; Energy ; Environment ; India
    Kurzfassung: India, the Lifestyle for Environment (LiFE) initiative aims to encourage the adoption of sustainable lifestyles in India and internationally to tackle the challenges of environmental degradation and climate change. This report examines how India has integrated several policies in its energy transition strategy that are aligned with the LiFE initiative, highlighting the potential for behavioural change and consumption choices to help advance energy transitions globally. It then analyses the impact on energy consumption, costs and emissions of measures like those proposed by the LiFE initiative, such as buying an EV or taking public transport, if they were adopted globally. Finally, it considers how India’s first G20 Presidency could strengthen the LiFE initiative by anchoring it in the G20’s current framing of energy transitions and initiating processes to gather experience and best practices of policies and programmes that G20 members are already conducting.
    DOI: 10.1787/7d1d4a26-en
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  • 45
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    Examens environnementaux de l'OCDE : Portugal 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264878785 , 9789264918658 , 9789264946125
    Sprache: Französisch
    Seiten: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallele Sprachausgabe OECD Environmental Performance Reviews: Portugal 2023
    Schlagwort(e): Energy ; Environment ; Governance ; Development ; Portugal
    Kurzfassung: Le Portugal a réussi à découpler plusieurs pressions environnementales de la croissance économique entre 2013 et 2019. Il a joué un rôle de premier plan dans l'approbation de la loi européenne sur le climat et a adopté la Loi-cadre portugaise sur le climat en 2021. Celle-ci doit être rapidement mise en œuvre pour atteindre la neutralité carbone d'ici 2050, améliorer la résilience aux effets du changement climatique et protéger les écosystèmes. Le Portugal a intensifié ses efforts d'adaptation, mais doit en faire davantage pour faire face aux multiples menaces, notamment l'érosion côtière, les inondations, les sécheresses et les feux de forêt. Le pays est à la traîne en matière de gestion des déchets. Par ailleurs, l'augmentation des prélèvements d'eau douce dans les régions du sud, où l'eau est rare, est préoccupante. Il s'agit du quatrième examen des performances environnementales du Portugal. Il fournit une évaluation, fondée sur des faits, des progrès du pays vers ses objectifs environnementaux au cours de la dernière décennie. Les 26 recommandations visent à aider le Portugal à améliorer ses performances environnementales, en accordant une attention particulière à la neutralité carbone. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
    DOI: 10.1787/68938406-fr
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  • 46
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    The design of presumptive tax regimes (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.59
    Paralleltitel: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Schlagwort(e): Taxation
    Kurzfassung: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
    DOI: 10.1787/141239bb-en
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  • 47
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Sprache: Englisch
    Seiten: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Schlagwort(e): Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Kurzfassung: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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  • 48
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    Distributed renewable energy in Colombia : Unlocking private investment for non-interconnected zones (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.213
    Paralleltitel: Parallele Sprachausgabe Energía renovable distribuida en Colombia : Desbloqueando la inversión privada para zonas no-interconectadas
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Colombia
    Kurzfassung: Colombia has prioritised the use of renewable energy to expand and improve electricity services for its population in zones non-interconnected to the national grid. Recent policies and regulations have supported this ambition with successive measures to strengthen investment conditions for distributed renewable energy, like standalone solar photovoltaic (PV) solutions and hybrid solar PV mini-grids. Still, the distributed renewable energy market in non-interconnected zones is relatively immature, reflected by the high costs for connecting new users. New business and financing models will be critical to bringing down the cost of renewable energy technologies, accessing private equity and debt in larger volumes, and ultimately progressing towards replacing existing inefficient and polluting diesel generation systems. Building on international experiences, this paper discusses approaches to strengthening investment conditions, looking at support mechanisms and de-risking instruments used elsewhere, which can help bridge the financing gap in Colombia.
    DOI: 10.1787/deda64ff-en
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  • 49
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    Energía renovable distribuida en Colombia : Desbloqueando la inversión privada para zonas no-interconectadas (2023)
    Paris : OECD Publishing
    Details
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Colombia
    Kurzfassung: Colombia ha priorizado el uso de energías renovables para expandir y mejorar los servicios de energía eléctrica de la población en zonas no interconectadas con la red nacional. Las recientes políticas y normas han respaldado esta ambición con medidas sucesivas para fortalecer las condiciones de inversión en energía renovable distribuida, tales como las soluciones solares fotovoltaicas (FV) independientes y minirredes solares FV híbridas. El mercado de energías renovables distribuidas en zonas no interconectadas aún es relativamente nuevo, lo cual se ve reflejado en los altos costos para conectar nuevos usuarios. Los nuevos modelos de negocio y financiamiento serán cruciales para reducir el costo de las nuevas tecnologías de energía renovable, acceder a capital privado y préstamos en volúmenes mayores y, a la larga, avanzar hacia el remplazo de los sistemas contaminantes e ineficientes de generación de diésel. En base a experiencias internacionales, el presente artículo analiza los enfoques para fortalecer las condiciones de inversión, teniendo en cuenta los mecanismos de soporte e instrumentos de eliminación de riesgos utilizados en otros lugares, los cuales pueden ayudar a cerrar la brecha financiera en Colombia.
    DOI: 10.1787/58322dd6-es
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  • 50
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    Guidebook for Improved Electricity Access Statistics (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264560642
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.)
    Schlagwort(e): Elektrizitätsversorgung ; Statistische Methode ; Energy
    Kurzfassung: The world remains far off track to reach universal access to electricity by 2030 – a key target canonised in UN Sustainable Development Goal 7 (SDG7). While many countries have set targets to advance universal electrification, it remains challenging to collect timely data on their progress, making it difficult to build or refine their electrification plans and policy strategies. To provide governments with the tools to achieve their goals, the Guidebook for Improved Electricity Access Statistics (hereafter “Guidebook”) focuses on methodologies using readily available supply-side data from electric utilities, mini-grid operators, and off-grid system distributors to track access to electricity trends. This approach can be adopted at a low-cost and provides accurate estimates on access rates with a potential time lag on the order of months, instead of years. Supply-side data complements household or census surveys, which can give a more nuanced, detailed picture, but are typically only run every five to ten years due to their expense. This report provides step-by-step guidelines on how to implement an improved supply-side data collection process, and produce more time-sensitive and comprehensive access to electricity indicators. In addition, the Guidebook proposes a standard method to capture mini-grids and stand-alone off-grid systems in calculating access to electricity, which are becoming increasingly more commonplace in strategies to reach universal access. Finally, the Guidebook suggests further steps practitioners can take to advance geospatial data collection and reporting, which has become the new best practice for electrification planning supporting both electric utilities and the vibrant off-grid industry.
    DOI: 10.1787/c85e7489-en
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Sprache: Französisch
    Seiten: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Schlagwort(e): Taxation
    Kurzfassung: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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  • 52
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    OECD Environmental Performance Reviews: United States 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Sprache: Englisch
    Seiten: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Kurzfassung: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/47675117-en
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  • 53
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    Towards Hydrogen Definitions Based on their Emissions Intensity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264499300
    Sprache: Englisch
    Seiten: 1 Online-Ressource (89 p.)
    Schlagwort(e): Wasserstofftechnologie ; Treibhausgas-Emissionen ; Energy
    Kurzfassung: Towards Hydrogen Definitions Based on their Emissions Intensity is a new report by the International Energy Agency, designed to inform policy makers, hydrogen producers, investors and the research community in advance of the G7 Climate, Energy and Environmental Ministerial meeting in April 2023. This report assesses the greenhouse gas emissions intensity of the different hydrogen production routes and reviews ways to use the emissions intensity of hydrogen production in the development of regulation and certification schemes. An internationally agreed emissions accounting framework is a way to move away from the use of terminologies based on colours or other terms that have proved impractical for the contracts that underpin investment. The adoption of such a framework can bring much-needed transparency, as well as facilitating interoperability and limiting market fragmentation, thus becoming a useful enabler of investments for the development of international hydrogen supply chains.
    DOI: 10.1787/44618fd1-en
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  • 54
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    New Zealand 2023 Energy Policy Review (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264405950
    Sprache: Englisch
    Seiten: 1 Online-Ressource (160 p.)
    Serie: IEA Energy Policy Reviews
    Schlagwort(e): Energiepolitik ; Neuseeland ; Energy ; New Zealand
    Kurzfassung: New Zealand has set ambitious targets for reducing greenhouse gas emissions, including achieving net zero emissions by 2050. The country enjoys many natural advantages for its energy transition, including an enviable renewable resource base. New Zealand already has a low‑emissions electricity system, with significant production from both hydropower and geothermal, and therefore has an attractive opportunity to leverage this clean electricity to decarbonise end-user sectors. This will require not only sizeable technological investments to efficiently electrify transport and industry, but will also necessitate a sizeable buildout of additional renewables generation capacity, along with supplemental grid and storage investments. Notably, the transport sector accounts for the highest share of emissions and is almost entirely dependent on oil. Industry is also a major contributor to New Zealand’s emissions and is heavily reliant on fossil fuels. In this report, the IEA provides energy policy recommendations to help New Zealand effectively manage the transformation of its energy sector in line with its climate targets.
    DOI: 10.1787/d99c3085-en
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  • 55
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    Greece 2023 Energy Policy Review (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264325692
    Sprache: Englisch
    Seiten: 1 Online-Ressource (167 p.)
    Serie: IEA Energy Policy Reviews
    Schlagwort(e): Energiepolitik ; Griechenland ; Energy ; Greece
    Kurzfassung: Greece aims to reduce total greenhouse gas emissions by 55% by 2030 and reach net zero emissions by 2050. It has made notable progress towards meeting these targets. This includes significantly reducing its reliance on lignite and setting a binding target to end lignite-fired power generation by 2028 while working to ensure a just transition in its lignite mining regions and reducing energy poverty. Greece has also made strong progress on renewable energy, which covered 20% of its total final energy consumption in 2021. Following Russia’s invasion of Ukraine, Greece is reducing its reliance on Russian energy imports and ensuring secure access to energy by diversifying its supply and increasing domestic energy production. Despite these notable successes, significant challenges remain. Fossil fuels still account for most of Greece’s energy use and stronger efforts are needed on energy efficiency. n this report, the IEA provides a range of energy policy recommendations to help Greece smoothly manage its transition to a secure, efficient and flexible carbon neutral energy system.
    DOI: 10.1787/c5b94b37-en
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  • 56
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    Strategies for Coal Transition in Korea (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264573345
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.)
    Schlagwort(e): Kohlepolitik ; Saubere Energie ; Klimaneutralität ; Südkorea ; Energy ; Korea, Democratic People's Republic of
    Kurzfassung: This report was commissioned by Korea's Ministry of Trade, Industry and Energy and carried out jointly by the International Energy Agency (IEA) and the Korea Energy Economics Institute. The objective of the study was to provide high-level policy recommendations on Korea’s clean energy transition from coal in the power sector. The report covers a detailed review of policy and market developments around Korea’s transition to net zero. The scope of the report includes all sectors of the economy, industry and all the regions across the world, where we extract the main recommendations that are applicable to the case of Korea. Currently, the power sector is the largest CO2-emitting sector and coal is the single biggest source of CO2 emissions, as it is the backbone of many electricity systems. Thus, coal power plants have been a target for reaching net zero emissions by 2050 for long time. Korea has firm objectives to achieve carbon neutrality by 2050, aiming to accelerate the clean energy transition of coal power plants. Policy recommendations were formulated around two priorities: affordable and secure supply of electricity and people-centred transition.
    DOI: 10.1787/00c54873-en
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  • 57
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    Decarbonisation Pathways for Southeast Asia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264756762
    Sprache: Englisch
    Seiten: 1 Online-Ressource (46 p.)
    Schlagwort(e): Dekarbonisierung ; Südostasien ; Energy ; Environment
    Kurzfassung: The International Energy Agency (IEA) and the Institute of Energy Economic, Japan (IEEJ) have developed and published long-term decarbonisation pathways for Southeast Asia and Indonesia. This report provides a comparison of modelling approaches, quantitative drivers, and results from the IEA and IEEJ pathways, highlighting areas of agreement, as well as identifying and explaining differences, and thereby to derive implications.
    DOI: 10.1787/d17943d9-en
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  • 58
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    Artificial Intelligence in Science : Challenges, Opportunities and the Future of Research (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Sprache: Englisch
    Seiten: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Schlagwort(e): Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Kurzfassung: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
    DOI: 10.1787/a8d820bd-en
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  • 59
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    Building a Unified National Power Market System in China (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264485198
    Sprache: Englisch
    Seiten: 1 Online-Ressource (77 p.)
    Schlagwort(e): Strommarkt ; Elektrizitätspolitik ; Elektrizitätswirtschaft ; China ; Energy
    Kurzfassung: Power markets are an instrument used globally to ensure electricity security while maintaining affordability and incentivising decarbonisation. The People’s Republic of China (hereafter, “China”) has been making big steps towards implementing markets, and the goals announced in 2020 of carbon dioxide emissions peaking before 2030 and carbon neutrality before 2060 have added momentum to expand their footprint. Provinces have taken a leading role in designing and implementing markets. To improve sharing of resources, the guidance to implement a unified national market system pushes for more co-ordination between provinces. This report examines the role of power markets in China and the pathways to develop a national market. The analysis focuses on short-term markets because they have the potential to unlock flexibility the system needs in light of renewables growth and changing weather patterns. The report provides recommendations to improve markets’ co-ordination across the country as well as within the provinces.
    DOI: 10.1787/8d4cc527-en
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  • 60
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    Clean Energy Transitions Programme 2022 : Annual Report (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (146 p.)
    Schlagwort(e): Nachhaltige Energieversorgung ; Erneuerbare Energie ; Welt ; Energy ; Environment
    Kurzfassung: The Clean Energy Transitions Programme 2022 (CETP) provides an overview of the programme’s major achievements in the last year. During this time, the CETP has driven forward an ambitious and impactful agenda, even as the world has contended with multiple overlapping crises. As just some examples, the CETP delivered the Energy Sector Roadmap to Net Zero Emissions in Indonesia , which ministers strongly welcomed at the G20, and has played a key role in shaping Indonesia’s landmark Just Energy Transition Partnership (JETP). Similarly, the IEA has been able to take its engagement to a whole new level with various African countries, such as with its first-ever report on the Clean Energy Transitions in the Greater Horn of Africa , and provided policy advice that was directly accepted into China’s latest five-year plan. More broadly, it has also supported strategically important work on critical minerals, energy employment and clean energy investment. Overall, the CETP’s combination of data, insight, advice and capacity building is making a strong positive contribution to advancing clean energy transitions around the world – with a focus on emerging and developing economies. In the five years since its launch, the CETP has become the largest and most important programme at theInternational Energy Agency (IEA). It has been the main vehicle through which theIEA has established, deepened and strengthened partnerships with major nonmember countries – those countries that are at the forefront of the clean energytransition. The programme has also played a crucial role in enabling the IEA tostrengthen its global leadership role in clean energy transitions at a pace and scalethat would otherwise not have been possible, with great benefit to theprogramme’s focus countries and IEA member countries alike.
    DOI: 10.1787/dfc77c9e-en
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    OECD Environmental Performance Reviews: Israel 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Kurzfassung: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/0175ae95-en
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  • 62
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Sprache: Englisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Schlagwort(e): Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Kurzfassung: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
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    How does corporate taxation affect business investment? : Evidence from aggregate and firm-level data (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD Economics Department Working Papers no.1765
    Schlagwort(e): Economics ; Taxation
    Kurzfassung: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
    DOI: 10.1787/04e682d7-en
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  • 64
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    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.64
    Schlagwort(e): Taxation ; Finance and Investment
    Kurzfassung: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
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  • 65
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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    Production Transformation Policy Review : Spotlight on Guadeloupe's Internationalisation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264979000 , 9789264390928 , 9789264848375
    Sprache: Englisch
    Seiten: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Serie: OECD Development Pathways
    Schlagwort(e): Nachhaltige Entwicklung ; Globalisierung ; Kleine Inselentwicklungsländer ; Guadeloupe ; Economics ; Energy ; Development ; France
    Kurzfassung: Located in the Caribbean Sea, Guadeloupe is a French Overseas Department and a European Outermost Region in search of a more sustainable economic development pathway. In support of that endeavour, this Production Transformation Policy Review (PTPR) Spotlight looks at the region's opportunities and challenges, identifying priority actions in several areas, including the bio- and circular economy, creative sectors and renewable energies. The Spotlight enriches our understanding of the diversity of development pathways, including those of Small Island Developing States (SIDS). It is the result of an extensive peer-review process involving public and private stakeholders from Colombia, Caribbean countries and other EU outermost regions.
    DOI: 10.1787/ac8c5b0d-en
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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  • 68
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    Efficient Grid-Interactive Buildings : Future of buildings in ASEAN (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264420564
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Schlagwort(e): Energy
    Kurzfassung: A future with net zero emissions requires scaling up improvements in energy efficiency, electrification of end uses and renewable energy generation. For the Association of Southeast Asian Nations (ASEAN), a growing population and rising standards of living will massively increase future energy demand. Mitigating growing electricity demand and integrating renewable energy into electricity generation will therefore be paramount for the region's clean energy transition and avoid lock-in of additional fossil fuel generation. The intermittent nature of variable renewable energy and increasing deployment of distributed energy resources are putting additional pressure on existing grids. In response to these challenges, this report explores the opportunities and challenges for efficient grid-interactive buildings in the ASEAN region. Such buildings are becoming a crucial element for the global ambition to attain net zero emissions, as they can combine enhanced energy efficiency, advanced smart digital technologies and decarbonised electricity generation. This integration creates the potential for buildings to shift from energy-intensive consumers to low-carbon prosumers, empowered by digital technologies that can offer flexibility benefits to the electricity grids. With the ability to produce, consume, store, sell and buy energy, buildings become active participants in the building-to-grid ecosystem. Drawing on relevant international trends and best practices, the current report lays out an analytical framework to assess a variety of factors that can enable a building to become energy efficient and grid-interactive. The framework is used to analyse the current situation in countries of the ASEAN region. The report provides policy-oriented recommendations and guidelines tailored to different stages of the process for adopting efficient grid-interactive solutions in buildings. These recommendations can support ASEAN policy makers in their policy development to create an energy-efficient and grid-interactive built environment, contributing to a cleaner and more sustainable energy future.
    DOI: 10.1787/3feb1dcc-en
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  • 69
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    The State of Clean Technology Manufacturing : An Energy Technology Perspectives Special Briefing (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264778740
    Sprache: Englisch
    Seiten: 1 Online-Ressource (36 p.)
    Schlagwort(e): Energy ; Environment
    Kurzfassung: Technology manufacturing plays a pivotal role in the energy transition required to meet climate, energy security and economic development goals. Deploying clean energy technologies at the pace required to put the world on a trajectory consistent with net zero emissions by mid-century will demand rapid expansion in manufacturing capacity, underpinned by secure, resilient and sustainable supply chains for their components and materials. The State of Clean Technology Manufacturing: Energy Technology Perspectives Special Briefing provides an update on recent progress in clean energy technology manufacturing in key regions. It focuses on five technologies – solar PV, wind, batteries, electrolysers and heat pumps – that will be critical to the energy transition. Manufacturing capacity for these technologies is expanding rapidly, driven by supportive policies, ambitious corporate strategies and consumer demand. The aim is to keep decision makers informed of investment trends and the impact that recent industrial strategies are having in these highly dynamic sectors. This special briefing was produced to support deliberations at the 2023 G7 Leaders' Summit in Hiroshima, Japan, from 19-21 May 2023. It builds on analysis in the latest edition of the IEA's flagship technology publication, Energy Technology Perspectives 2023 (ETP-2023), published in January 2023, to take into account the latest announced expansions in manufacturing capacity.
    DOI: 10.1787/b0d95dec-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
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  • 72
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 73
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    Unlocking Smart Grid Opportunities in Emerging Markets and Developing Economies (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264860193
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.)
    Schlagwort(e): Energy
    Kurzfassung: The clean energy transition requires a fundamental transformation of power systems, including much higher levels of digitalisation at scale across all grid domains, from generation to transmission and distribution to end-use. Strong policy attention is required to scale up investments in smarter and more resilient grids in emerging and developing economies where electricity consumption is set to grow at a rapid rate while also providing greater levels of electricity access. Investments in smarter and more resilient grids will be necessary to accommodate the greater deployment of renewable energy and enhance energy security. Digital technologies designed for power systems are instrumental to unlock essential system services required to integrate high shares of variable renewable energy. They can also provide solutions to leverage data flows, connectivity, and management across the whole electricity system. To unlock these digital opportunities, adequate planning, investment, and policy action are needed. As part of the Digital Demand Driven Electricity Networks (3DEN) initiative, this report provides guidance for energy policy makers on possible ways to enable and drive investments in smart and resilient electricity grids. It also gives suggestions on how to start creating an environment that supports the effective use of innovative digital technologies within the electricity sector. It draws on examples and case studies to show the wide range of digital opportunities and solutions that can help governments implement efficient and smart power systems.
    DOI: 10.1787/3cd7a4b0-en
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  • 74
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    Assessing greenhouse gas emissions and energy consumption in SMEs : Towards a pilot dashboard of SME greening and green entrepreneurship indicators (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.42
    Schlagwort(e): Energy ; Industry and Services ; Environment
    Kurzfassung: This paper presents the first estimates of the OECD project "Towards a pilot dashboard of SME greening and green entrepreneurship indicators", which is part of broader work of the OECD Committee on SMEs and Entrepreneurship (CSMEE) to support governments in making SMEs active players in the green transition. The paper first explains the rationale behind this measurement exercise, which relates to the importance of monitoring carbon emissions and energy consumption in the business sector, including SMEs, as governments strive to achieve their climate objectives. Thereafter, it gives an overview of the project methodology to produce estimates on the environmental footprint of SMEs. Finally, it presents the first estimates for the first five dashboard indicators: i) SME share of greenhouse gas emissions in the business sector; ii) SME share of energy consumption in the business sector; iii) SME greenhouse gas emissions (carbon) intensity; iv) SME energy intensity; v) SME energy price burden The paper also presents evidence on real SME electricity and gas consumption in Denmark thanks to pilot work with Statistics Denmark. A final Annex explains the project methodology in detail.
    DOI: 10.1787/ac8e6450-en
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  • 75
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    Public policy uses of the SEEA stocks and flows accounts (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Serie: OECD Statistics Working Papers no.2023/02
    Schlagwort(e): Energy ; Environment ; Economics
    Kurzfassung: The System of Environmental Economic Accounting Central Framework (SEEA CF) was adopted in 2012. In one decade, it has expanded to 92 countries, including most OECD countries. However, there is still work to be done by national statistics producers to increase the use of SEEA statistics. This paper focuses on the SEEA stocks and flows accounts, providing examples of where they are already used to support public policy making in high-priority areas such as climate change, environmental sustainability, the circular economy, and management of ecosystems and freshwater, as well as feeding into indicators, dashboards and other frameworks. Although these examples show that SEEA statistics are already informing public policy making in many countries, there are still important “influence gaps”. The second part of this paper discusses why these gaps exist and what can be done about them.
    DOI: 10.1787/116778b3-en
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  • 76
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    CSNI Technical Opinion Paper No. 21 : Research Recommendations to Support the Safe Deployment of Small Modular Reactors (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264821668
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Schlagwort(e): Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Kurzfassung: While there is a growing interest in the deployment of small modular reactors (SMRs) as a promising option to help mitigate climate change, further international efforts are needed to accelerate the development and safety demonstration of the innovative technologies that are being considered for many of these SMRs. This publication presents the actions taken by the NEA Committee on the Safety of Nuclear Installations (CSNI) and its expert group on SMRs to define the areas of future CSNI research and safety assessment work needed to support sound safety demonstrations for SMRs. The proposed activities address four areas: support for regulatory harmonisation, common safety issues of interest for different designs, experimental campaigns, and benchmarking for computer code validation and verification.
    DOI: 10.1787/0df32944-en
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  • 77
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    Mechanisms to Prevent Carbon Lock-in in Transition Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264986695 , 9789264476257 , 9789264732964
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Treibhausgas-Emissionen ; Klimaschutz ; Emissionshandel ; Theorie ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment
    Kurzfassung: Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
    DOI: 10.1787/d5c49358-en
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  • 78
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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  • 79
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    Risk-based Regulatory Design for the Safe Use of Hydrogen (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264745353 , 9789264628809 , 9789264612327
    Sprache: Englisch
    Seiten: 1 Online-Ressource (432 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Environment ; Governance ; Netherlands
    Kurzfassung: Low-emission hydrogen is expected to play an important role in the energy transition to tackle the climate crisis. It can decarbonate "hard-to-abate" sectors still relying on fossil fuels, turn low-carbon electricity into a fuel that can be transported using pipelines and provide a green transport alternative, in particular for heavy-duty and long-distance transport. Given its potential to combat climate change, it can allow for a net reduction in societal risks if managed responsibly. However, while its potential is widely acknowledged, its application is not yet meeting ambitions. Regulation is crucial to facilitate its application and ensure its safety. This report analyses trends, risks, and regulation of hydrogen technologies across economies. It supports the use of low-emission hydrogen as part of the energy transition, by making recommendations for effective risk-based regulation, regulatory delivery and governance.
    DOI: 10.1787/46d2da5e-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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  • 81
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
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  • 82
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    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Schlagwort(e): Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
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  • 83
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    The NEA Small Modular Reactor Dashboard : Volume II (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264409644
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Nuclear Energy
    Kurzfassung: All low-carbon solutions will be required to achieve the world's net zero targets. Nuclear energy has a role to play in meeting this need. A wave of innovation in small modular reactors (SMRs) is advancing quickly with the potential to help decarbonise hard-to-abate sectors. Progress is real and is positioned to accelerate pathways to net zero. SMRs could replace coal on-grid, fossil fuel cogeneration of heat and power for heavy industry, diesel at off-grid mines, as well as producing hydrogen and synthetic fuels. Looking beyond technical feasibility, The NEA SMR Dashboard defines new criteria for assessing real progress in six additional dimensions of readiness: licensing, siting, financing, supply chain, engagement, and fuel. The first volume of the NEA SMR Dashboard assessed the progress of 21 SMRs. This second volume tracks the progress of an additional 21 SMRs around the world.
    DOI: 10.1787/e586e483-en
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  • 84
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    Estudio multidimensional de la República Dominicana : Hacia un mayor bienestar (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Serie: Caminos de Desarrollo
    Paralleltitel: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Schlagwort(e): Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Kurzfassung: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
    DOI: 10.1787/8044a9c9-es
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Paraguay 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264662810
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/07edaf33-en
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  • 86
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    Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: OECD Report to the G20 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation ; Development
    Kurzfassung: Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
    DOI: 10.1787/268825db-fr
    URL: lizenzpflichtig
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  • 87
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377271
    Sprache: Französisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
    DOI: 10.1787/3e2b7345-fr
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  • 88
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264903586
    Sprache: Englisch
    Seiten: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
    DOI: 10.1787/df906926-en
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  • 89
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    Online-Ressource
    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
    URL: lizenzpflichtig
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  • 90
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
    URL: lizenzpflichtig
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  • 91
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    Renewable Hydrogen from Oman : A Producer Economy in Transition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422315
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.)
    Schlagwort(e): Wasserstofftechnologie ; Erneuerbare Energie ; Oman ; Energy ; Oman
    Kurzfassung: The production of hydrocarbons has a dominant role in Oman's economy with oil and gas representing around 60% of total export income in recent years. In 2022, Oman announced a target to become net zero by 2050 and an aim to significantly ramp up the domestic production of hydrogen from renewable electricity. The country is well placed to produce large quantities of renewable hydrogen and hydrogen-based fuels like ammonia thanks to its high-quality renewable resources. Oman has also vast amounts of land for large-scale project development, and existing fossil fuel infrastructure that can be used or repurposed for low-emission fuels. Oman can become a competitive producer and exporter of renewable hydrogen and ammonia already by the end of this decade, while simultaneously increasing the share of renewables in its power mix. This new IEA report – the first of its kind analysing the potential of renewable hydrogen in a producer economy – indicates that renewable hydrogen is set to bring multiple benefits in terms of investment, natural gas savings and avoided CO₂ emissions as Oman transitions towards a net zero economy.
    DOI: 10.1787/d6bc1fc9-en
    URL: lizenzpflichtig
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  • 92
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    Online-Ressource
    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Sprache: Englisch
    Seiten: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Serie: OECD Fiscal Federalism Studies
    Schlagwort(e): Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Kurzfassung: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 93
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    Breakthrough Agenda Report 2023 : Accelerating Sector Transitions through Stronger International (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264754362
    Sprache: Englisch
    Seiten: 1 Online-Ressource (179 p.)
    Schlagwort(e): Energy
    Kurzfassung: The Breakthrough Agenda Report 2023 is an annual collaboration between the International Energy Agency (IEA), the International Renewable Energy Agency (IRENA) and the United Nations Climate Change High-Level Champions, focused on supporting stronger international collaboration to drive faster reductions in global greenhouse gas emissions. This year's report shows that current efforts on clean energy and sustainable solutions, while improving, are not yet delivering the levels of investment and deployment required to meet international climate goals. In response, it calls on governments to strengthen collaboration in key areas – such as standards and regulation, financial and technical assistance and market creation – to turbocharge the transition. The second annual report assesses progress made since 2022 in priority areas for international collaboration, and sets out a series of recommendations for countries to work together in each sector to help reduce emissions over the next decade and stave off the worst effects of climate change. The report shows how the transition to clean energy and sustainable solutions is accelerating across many sectors, with unprecedented expansion in technologies such as electric vehicles and solar PV. It highlights that electric passenger cars are set to account for 18% of total car sales in 2023, while investment in clean energy technologies is significantly outpacing spending on fossil fuels. But other high emissions and hard-to-abate sectors such as steel, hydrogen and agriculture are not transitioning quickly enough despite encouraging progress in some areas. The report found that in the past year, only modest progress has been made in strengthening international collaboration in the areas where it is most needed. Progress has been made in expanding financial assistance to developing countries in some sectors, and in joint research and development initiatives. But much more progress is needed in aligning policies to create demand for clean technologies, and in establishing dialogue on trade in sectors where this is likely to be critical to the transition. In most sectors, participation in the leading initiatives for practical cooperation still falls short of a majority of the global market. The report argues that greater political commitment is needed to progress from softer forms of collaboration, such as sharing best practice, to harder forms such as alignment of standards and policies, which are more difficult but can yield greater gains in mobilising investment and accelerating deployment.
    DOI: 10.1787/9ab00273-en
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  • 94
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    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
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  • 95
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Regional Development Papers no.58
    Schlagwort(e): Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Kurzfassung: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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  • 96
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.231
    Schlagwort(e): Taxation ; Environment ; Ukraine
    Kurzfassung: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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  • 97
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.229
    Schlagwort(e): Energy ; Taxation ; Environment ; Ukraine
    Kurzfassung: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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  • 98
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Sprache: Englisch
    Seiten: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Schlagwort(e): Taxation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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  • 99
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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  • 100
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Paralleltitel: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
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