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  • Paris : OECD Publishing  (4,318)
  • Berlin, Heidelberg : Springer Berlin Heidelberg
  • Paris
  • Development  (1,953)
  • Finance and Investment  (1,408)
  • Taxation  (1,230)
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Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    L’autonomisation économique des femmes au Maroc : De l’engagement à la mise en œuvre (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
    DOI: 10.1787/d4312bd3-fr
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Sustainable Investment Policy Perspectives in the Economic Community of West African States (ECOWAS) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264830257 , 9789264594883 , 9789264520448
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives des politiques de l’investissement durable dans les pays de la communauté économique des états de l'Afrique de l'Ouest (CEDEAO)
    Keywords: Auslandsinvestition ; Nachhaltige Kapitalanlage ; ECOWAS-Staaten ; Finance and Investment
    Abstract: The Economic Community of Western African States (ECOWAS) offers a large and diverse market of over 400 million people and natural resource wealth, and yet it is not currently living up to its potential as a destination for international investment. Inflows of foreign direct investment (FDI) in the region have been declining over time, and have not always delivered on promoting sustainable development. This report serves as a baseline diagnostic to explore ways to reinvigorate the reform of the ECOWAS investment climate while also improving sustainable outcomes from investment. It also highlights areas where further collaboration between ECOWAS and the OECD could contribute to improved investment climates throughout the region. Building upon the OECD Policy Framework for Investment and the FDI Qualities Policy Toolkit, the report covers the national regulatory framework encapsulated in national investment laws and how this compares with initiatives at a regional level, investment promotion and facilitation, investment incentives, investment for green growth and responsible business conduct.
    DOI: 10.1787/654e2de5-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Peer Reviews of Competition Law and Policy: Dominican Republic (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780781 , 9789264767607 , 9789264974531
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Competition Law and Policy Reviews
    Parallel Title: Parallele Sprachausgabe Exámenes Inter-Pares sobre el Derecho y Política de Competencia: República Dominicana
    Keywords: Wettbewerbsrecht ; Wettbewerbspolitik ; Dominikanische Republik ; Finance and Investment ; Dominican Republic
    Abstract: Peer reviews of competition law and policy are a valuable tool to reform and strengthen a country’s competition framework. This peer review of the Dominican Republic presents the evolution of its competition regime over the last few years and assesses the effectiveness of its current competition law and policy. It provides recommendations to help the Dominican Republic strengthen its competition regime and institutions, developed and discussed at the Peer Review examination carried out during the 2023 OECD-IDB Latin American and Caribbean Competition Forum.
    DOI: 10.1787/18f04007-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Consumer Finance Risk Monitor (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319882 , 9789264952195 , 9789264376472
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Keywords: Finanzprodukt ; Private Finanzplanung ; Verbraucherkredit ; Finanzrisiko ; Verbraucherschutz ; Finance and Investment
    Abstract: Using original data collected from governments around the globe, the Consumer Finance Risk Monitor analyses the constantly evolving issues and risks facing consumers of financial products and services. It examines consumer harms and complaints in five product markets (banking and payments, credit, insurance, investments and pensions) and describes regulatory and supervisory responses to address market conduct risks. It also presents data on financial scams and frauds, highlights tools used to monitor risks, and identifies consumer protection policy responses.
    DOI: 10.1787/047b2ea6-en
    URL: lizenzpflichtig
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    Online Resource
    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Examen des politiques de transformation économique : Gros plan sur l'internationalisation de la Guadeloupe (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Language: French
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Parallel Title: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Keywords: Economics ; Energy ; Development ; France
    Abstract: 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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    Online Resource
    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Perspectives des politiques de l’investissement durable dans les pays de la communauté économique des états de l'Afrique de l'Ouest (CEDEAO) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336605 , 9789264914346 , 9789264376571
    Language: French
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Sustainable Investment Policy Perspectives in the Economic Community of West African States (ECOWAS)
    Keywords: Finance and Investment
    Abstract: La Communauté économique des États de l’Afrique de l’Ouest (CEDEAO) offre un marché aussi vaste que diversifié de plus de 400 millions d’habitants, richement doté en ressources naturelles, qui pourtant ne tire pas actuellement pleinement avantage de son potentiel en tant que destination de l’investissement international. Les afflux d’investissement direct étranger (IDE) dans la région ont diminué avec le temps, et n’ont pas toujours tenu leurs promesses en termes de promotion du développement durable. Le présent rapport pose un diagnostic de départ pour pouvoir amorcer une exploration des moyens de redynamiser l’effort de réforme des conditions d’investissement dans les pays de la CEDEAO, tout en améliorant les résultats produits par l’investissement sur le plan du développement durable. Il recense également les domaines dans lesquels le renforcement de la collaboration entre la CEDEAO et l’OCDE pourrait contribuer à l’amélioration des conditions d’investissement dans l’ensemble de la région. À partir du Cadre d’action de l’OCDE pour l’investissement et de la Boîte à outils des politiques relatives aux qualités de l’IDE, le rapport couvre le cadre réglementaire national qui sous-tend la législation nationale sur l’investissement et l’articulation entre ce cadre et les initiatives engagées au niveau régional, la promotion et la facilitation de l’investissement, les incitations à l’investissement, l’investissement pour une croissance verte, et enfin la conduite responsable des entreprises.
    DOI: 10.1787/917e8392-fr
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  • 8
    Online Resource
    Online Resource
    Exámenes Inter-Pares sobre el Derecho y Política de Competencia: República Dominicana (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264740976 , 9789264649675 , 9789264589469
    Language: Spanish
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Reviews of Competition Law and Policy: Dominican Republic
    Keywords: Finance and Investment ; Dominican Republic
    Abstract: Los Exámenes Inter-Pares sobre el Derecho y Política de Competencia son una herramienta valiosa para reformar y fortalecer el marco de competencia de un país. Este examen inter-pares de la República Dominicana presenta la evolución de su régimen de competencia en los últimos años y evalúa la eficacia de su actual legislación y política de competencia. El examen proporciona recomendaciones para ayudar a la República Dominicana a fortalecer su régimen de competencia y sus instituciones, desarrolladas y discutidas en el examen inter-pares llevado a cabo durante el Foro de Competencia de América Latina y el Caribe OCDE-BID 2023.
    DOI: 10.1787/82adc1ba-es
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    The emergence of strategic budget initiatives (2024)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
    DOI: 10.1787/8053099b-en
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  • 10
    Online Resource
    Online Resource
    Clean Energy Finance and Investment Roadmap of the Philippines (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264567634 , 9789264940802 , 9789264710153
    Language: English
    Pages: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Förderung erneuerbarer Energien ; Erneuerbare Energie ; Umweltschutzinvestition ; Bauinstallation ; Philippinen ; Environment ; Finance and Investment
    Abstract: In recent years, the Philippines has increased its commitment to climate action and its efforts to decarbonise the domestic economy. The power sector in the Philippines accounts for 58% of the country’s overall carbon emissions and will be an important driver of domestic emission reduction efforts to meet national climate and energy targets. Renewables, such as offshore wind, are expected to play a key role in the transition toward a low-carbon energy mix. With more than 17 thousand kilometres of coastline, the Philippines is estimated to have an offshore wind potential of 178 GW. However, this potential has yet to be leveraged. Alongside a changing power sector, progress on energy efficiency is needed to achieve the country’s emission reduction goals, with energy savings estimated at approximately 2% annually for the residential and commercial sectors. To deliver a clean energy transition, the Philippines requires estimated cumulative investments of over USD 300 billion between now and 2040. This report outlines key actions needed to unlock finance and investment in offshore wind power and energy efficiency in public buildings. It also provides a comprehensive overview of the progress to date and the challenges to mobilise near-term finance in those sectors, assist the Philippines transition towards a low-carbon economy, and achieve broader development goals.
    DOI: 10.1787/7a13719d-en
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  • 11
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: 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
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  • 12
    Online Resource
    Online Resource
    Ринкове Дослідження Стану Конкуренції В Електроенергетичному Секторі України (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264551060 , 9789264647480 , 9789264337596
    Language: Ukrainian
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Competition Market Study of Ukraine’s Electricity Sector
    Keywords: Finance and Investment ; Ukraine
    Abstract: Це ринкове дослідження українського електроенергетичного сектору аналізує загальний стан ринкової конкуренції. Дослідження надає детальний огляд та оцінку регуляторної бази роботи ринку електричної енергії в Україні, а також аналіз існуючих перешкод для конкуренції на оптовому та роздрібному ринках. Даний звіт включає в себе низку рекомендацій спрямованих на усунення основних причин неефективної конкуренції, виконання яких на етапі післявоєнного відновлення внаслідок військової агресії Росії проти України, сприятиме розвитку добре функціонуючого, конкурентного електроенергетичного ектору.
    DOI: 10.1787/ec253027-uk
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  • 13
    Online Resource
    Online Resource
    Анализ делового климата в Узбекистане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264744134 , 9789264933354 , 9789264647800
    Language: Russian
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Insights on the Business Climate in Uzbekistan
    Keywords: Environment ; Finance and Investment ; Uzbekistan
    Abstract: Устранение преград на пути развития частного сектора является долгосрочной целью правительства Узбекистана, а начавшаяся в 2017 году масштабная программа реформ предусматривала более активное содействие росту конкурентоспособности и производительности компаний частного сектора. Чтобы справиться с вызовами и воспользоваться возможностями «зеленого» и цифрового переходов, которые обеспечивают новый импульс для ускорения этих реформ, Узбекистану необходим более динамичный и инновационный частный сектор. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Узбекистана, дает новое представление об их восприятии текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/84ffe567-ru
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  • 14
    Online Resource
    Online Resource
    Анализ делового климата в Казахстане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264763180 , 9789264537125 , 9789264572904
    Language: Russian
    Pages: 1 Online-Ressource (107 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Insights on the Business Climate in Kazakhstan
    Keywords: Environment ; Finance and Investment ; Kazakhstan
    Abstract: Глобальная ориентированность на более экологически устойчивые экономические модели, обеспечивающие снижение уровня выбросов углекислого газа, повысила значимость долгосрочной программы диверсификации экономики Казахстана. Выполнение лишь части этой программы указывает на наличие ряда сложностей, влияющих на условия для инвестирования, внедрения инноваций и развития предпринимательства. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Казахстана, дает новое представление о восприятии частным сектором текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/ccc8cf0c-ru
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  • 15
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    Production Transformation Policy Review of Egypt : Spotlight on the AfCFTA and Industrialisation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264890510 , 9789264539907 , 9789264408913
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Industrialisierung ; Industriepolitik ; Wirtschaftliche Anpassung ; Ägypten ; AfCFTA-Staaten ; Trade ; Industry and Services ; Environment ; Development ; Egypt
    Abstract: At a time when global trade is under pressure and countries increasingly turn to regional integration to support their development, this Spotlight is a timely read for policy makers and business leaders in Africa and beyond. It shows how harnessing the African Continental Free Trade Area (AfCFTA) can support industrialisation in Egypt, and more widely in Africa, by tapping the full potential of regional supply chains, including renewable energies, pharmaceuticals, logistics and creative industries. This report builds on and enriches the Production Transformation Policy Review of Egypt: Embracing Change, Achieving Prosperity.
    DOI: 10.1787/3ac95e0c-en
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  • 16
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, 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: 10.1787/80703c33-en
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  • 17
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    Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre (2023)
    Paris : OECD Publishing
    In:  Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Parallel Title: Parallele Sprachausgabe OECD Best Practices for Gender Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Ce document présente les bonnes pratiques en matière de budgétisation sensible au genre dans les pays de l'OCDE, qui regroupent les éléments essentiels communs nécessaires à une mise en œuvre réussie d’une budgétisation sensible au genre. Ces bonnes pratiques identifient les éléments qui contribuent à la durabilité de la budgétisation sensible au genre et aident les gouvernements à s'assurer que le budget participe à la réalisation d'objectifs plus larges liés à l'égalité des genres, tels que la participation des femmes au marché du travail. Les bonnes pratiques s'inspirent des pratiques de budgétisation sensible au genre dans les pays membres de l’OCDE ainsi que des travaux menés avec les pays pour la conception et la mise en œuvre de la budgétisation sensible au genre.
    DOI: 10.1787/78a7e5f7-fr
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  • 18
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    Transformational budgeting: A holistic approach for delivering results (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    Language: English
    Pages: 1 Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.
    DOI: 10.1787/6a6b4179-en
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    Open finance policy considerations (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.36
    Keywords: Finance and Investment
    Abstract: Open finance enables the sharing of, and access to, financial sector data. This paper analyses the benefits, risks and implementation challenges of Open finance and provides policy recommendations for the safe and successful implementation of such data-sharing frameworks in finance. It considers the impacts of providing access to customers’ financial data and how to do this responsibly and safely, with due consideration for data privacy. The paper also discusses other consumer safeguards, notably related to consent and liability. Finally, it considers whether there is a need to support the development of technical infrastructure to promote data interoperability.
    DOI: 10.1787/19ef3608-en
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  • 20
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    OECD/INFE 2023 International Survey of Adult Financial Literacy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.39
    Keywords: Finance and Investment
    Abstract: Understanding current levels of financial literacy and needs is key for the effective development of financial literacy strategies and programmes. This report presents the results of an international survey of financial literacy levels among adults. A total of 39 countries and economies, of which 20 are OECD member countries, participated in this third coordinated measurement exercise using the globally recognized OECD/INFE 2022 Toolkit for Measuring Financial Literacy and Financial Inclusion to measure financial literacy levels among their adult populations. Results provide information about financial literacy levels and cover aspects of financial knowledge, financial behaviour and financial attitudes. In addition, the report provides information on financial inclusion, digital financial literacy levels and levels of financial well-being among adults in the participating countries and economies.
    DOI: 10.1787/56003a32-en
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  • 21
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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  • 22
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    Subnational investment promotion and decentralisation in the OECD : Strategies and institutions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.40
    Keywords: Finance and Investment
    Abstract: This paper explores different frameworks of subnational investment promotion and facilitation and focuses on the link between these frameworks and the degree of and the degree of countries’ decentralisation, their role in regional FDI attractiveness and local development, and their relations with the levels of FDI regional disparities. It also examines characteristics of subnational investment promotion strategies and the quality of institutional relationships within regions, across regions and with the central government.
    DOI: 10.1787/ffd0927d-en
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  • 23
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: 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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  • 24
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    Extending social protection to informal economy workers : Lessons from the Key Indicators of Informality based on Individuals and their Household (KIIbIH) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Centre Working Papers no.350
    Keywords: Employment ; Social Issues/Migration/Health ; Development
    Abstract: This paper exploits the information available in the OECD Key Indicators of Informality based on Individuals and their Household (KIIBIH) to shed light on several elements that could help inform national strategies for the extension of social protection to workers in the informal economy. It provides an assessment of current social protection coverage of informal workers throughout a large sample of developing and emerging economies and proposes a statistical framework to examine country-specific data, upon which a strategy for extending social protection to informal workers could be articulated. While the paper does not intend to provide detailed country-level recommendations, it highlights a number of important findings and policy directions as regards the way to extend non-contributory and contributory schemes to informal workers.
    DOI: 10.1787/ca19539d-en
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  • 25
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    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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  • 26
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    Industries agroalimentaires novatrices dans les régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.49
    Parallel Title: Parallele Sprachausgabe Innovative agro-food industries in the EU Outermost Regions
    Keywords: Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Abstract: Ce document présente une vue d'ensemble des chaînes de valeur agroalimentaires dans les régions ultrapériphériques de l'UE (RUP de l'UE). Il évalue les tendances émergentes, discute des opportunités et des défis, examine les cadres politiques et les outils qui peuvent renforcer la participation bénéfique des RUP de l'UE dans les chaînes de valeur agroalimentaires internationales, et propose des actions prioritaires. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/04a79fa0-fr
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  • 27
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    China's development co-operation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.113
    Keywords: Economics ; Development ; Trade ; Environment ; China, People’s Republic
    Abstract: This paper traces the history of China’s development co-operation system and looks into its practices, touching upon implementation gaps with established international norms and practices.
    DOI: 10.1787/2bbe45d2-en
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  • 28
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: 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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  • 29
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    Towards a Blue Recovery in Samoa : Appraisal Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264521803 , 9789264619197 , 9789264878525
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Development ; Samoa
    Abstract: The re-opening of Samoa’s borders in late-2022 kickstarted the country’s recovery from the COVID-19 pandemic. This offers an opportunity to rebuild sustainably its tourism, maritime transport, and fisheries sectors. Samoa’s ocean resources can also augment its resilience to future shocks such as climate change. Through an analysis of Samoa’s economic trends and environmental pressures, institutional set-up and policy tools, as well as financing landscape, this report identifies opportunities and challenges for Samoa’s ocean economy to drive sustainable and resilient development. The Samoa Ocean Strategy offers a blueprint for such a pursuit, but there remain gaps and impediments. To address them, the report provides several cross-cutting and sector-specific policy recommendations to accelerate Samoa’s transition to a sustainable ocean economy.
    DOI: 10.1787/bd8d4112-en
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    SME Policy Index: Eastern Partner Countries 2024 : Building Resilience in Challenging Times (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264750456 , 9789264514225 , 9789264956445
    Language: English
    Pages: 1 Online-Ressource (452 p.) , 21 x 28cm.
    Series Statement: SME Policy Index
    Keywords: Industry and Services ; Environment ; Development ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: The SME Policy Index: Eastern Partner Countries 2024 – Building resilience in challenging times is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It embraces the priorities laid out in the European Union’s SME Strategy for a sustainable and digital Europe and is structured around the ten principles of the Small Business Act for Europe, which provide a wide range of measures to guide the design and implementation of SME policies. This report marks the fourth edition in this series, following assessments in 2012, 2016, and 2020. It tracks progress made since 2020 and offers the latest key findings on SME development and related policies in the countries of the Eastern Partnership (EaP). It also identifies emerging challenges affecting SMEs in the region and provides recommendations to address them. The 2024 edition benefits from an updated methodology that also offers a deeper analysis of policies to support the digital transformation of SMEs.
    DOI: 10.1787/3197420e-en
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  • 31
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: 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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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, 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: 10.1787/81828107-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, 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/b58002ef-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, 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: 10.1787/7624ec12-en
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  • 35
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    Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525429 , 9789264569638 , 9789264928466
    Language: French
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: Le financement climatique et l'objectif des 100 milliards de dollars
    Parallel Title: Parallele Sprachausgabe Climate Finance Provided and Mobilised by Developed Countries in 2013-2021: Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Ce rapport présente les tendances agrégées du financement climatique annuel fourni et mobilisé par les pays développés pour les pays en développement sur la période 2013-2021. Les tendances sont présentées par thème climatique, secteur, par instrument financier et par groupe de pays bénéficiaires pour la période 2016-2021. Le rapport fournit également des recommandations clés pour les bailleurs de fonds internationaux afin d'augmenter le financement de l'adaptation et de mobiliser plus efficacement le financement privé pour l'action climatique, qui sont à la fois des priorités politiques importantes et des éléments représentants un défi à l’heure actuelle. Les recommandations de ce rapport se basent sur deux publications de l'OCDE sur l'augmentation des financements privés pour le climat et l'adaptation.
    DOI: 10.1787/40558351-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, 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/aae8ac89-en
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  • 37
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    Internationalisation, spécialisation et collaboration technologique dans les régions ultrapériphériques de l’UE : Une analyse à partir des données de brevets (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.50
    Parallel Title: Parallele Sprachausgabe Internationalisation, specialisation and technological collaboration in the EU Outermost Regions: A patent data-based analysis
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document explore la dynamique d'innovation des régions ultrapériphériques de l'UE (RUP de l'UE) en s’appuyant sur des données de brevets. Il souligne le potentiel de collaboration internationale avec un large éventail de partenaires et recommande de mobiliser les ressources et les stratégies fournies par l'UE pour renforcer la recherche et l'innovation dans le secteur privé, améliorer l'impact des centres de recherche publics et des universités et favoriser la coopération intrarégionale. Il appelle également à renforcer les liens avec les pays africains, la région Amérique latine et Caraïbes, ainsi que les petits États insulaires en développement (PEID), afin d'encourager les collaborations fondées sur l'innovation, en particulier dans les domaines de l'agriculture durable, des énergies renouvelables et de l'économie des océans. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/a86d45c2-fr
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  • 38
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    Financing SMEs for sustainability – Financial institution strategies and approaches : Results of an OECD survey of public and private financial institutions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.46
    Keywords: Economics ; Industry and Services ; Finance and Investment
    Abstract: Banks and other financial institutions have a central role to play in supporting the net zero transition of the business sector and its millions of SMEs. They are working to integrate climate considerations in various aspects of their operations, including strategy, management and financial products. This calls for the development of new internal capacities and access to SME sustainability data and assessments which are currently difficult to obtain. This policy paper presents the findings of a 2023 survey of public development banks and private financial institutions, conducted by the by the OECD Platform on Financing SMEs for Sustainability. It provides insights on financial institutions' current approaches and plans for the integration of climate considerations in their SME operations. It also provides information on the offer of finance and non-financial support for SMEs’ net zero investments and on related SME climate-related data requirements.
    DOI: 10.1787/b3fe3647-en
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  • 39
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    Towards balanced regional attractiveness in Ireland : Enhancing the delivery of the National Planning Framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.62
    Keywords: Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ireland
    Abstract: Ireland is highly centralised and fast growing, creating co-ordination challenges in terms of delivering key investments and in key policy areas like transport, housing and education. Actors across levels of government recognise a need for a more coordinated approach to the delivery of the National Planning Framework, the principal spatial planning strategy of Project Ireland 2040, which includes also the National Development Plan (public investment).The report has three objectives which ultimately aim to support more balanced regional outcomes in Ireland: i) to clarify the gaps in terms of regional attractiveness across and within Ireland’s regions, including in terms of population and investment attraction; ii) to assess the ability for the National Planning Framework – in its current form – to address these gaps, and iii) to consider what multi-level governance reforms and attractiveness policies can be introduced or scaled to generate more territorially-balanced development.
    DOI: 10.1787/3df116ad-en
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  • 40
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    Financing cost impacts on cost competitiveness of green hydrogen in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.227
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Green hydrogen, produced from water and renewable power through the electrolysis process, can play a crucial role in the low-carbon transition to achieve the net-zero emission targets. Currently, the production cost of green hydrogen is not competitive when compared to hydrogen produced from natural gas. High capital costs are a major factor constraining its cost-competitiveness. This working paper utilises financial market data to address the knowledge gap concerning the range of Weighted Average Cost of Capital (WACC) for green hydrogen projects. It also conducts a survey among investors and financiers to identify key risk factors contributing to the high WACC. The key risks that have been identified include offtaker risks, lack of credible offtakers, price uncertainty of green hydrogen, and the absence of hydrogen trading markets. These risks are closely connected to the available risk mitigation strategies and tools. The paper summarises key risk mitigation strategies identified through case studies of lighthouse green hydrogen projects that have either reached or are nearly point of reaching financial investment decisions.
    DOI: 10.1787/15b16fc3-en
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  • 41
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    Mer et innovation : Vecteurs d’internationalisation des régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.51
    Parallel Title: Parallele Sprachausgabe Innovative oceans: Drivers of internationalisation for the EU Outermost regions
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document présente une vue d'ensemble de l'économie de la mer dans les régions ultrapériphériques (RUP) de l'UE. Il examine les opportunités et les défis auxquels les RUP de l'UE sont confrontées à la lumière des tendances mondiales émergentes, et propose des actions prioritaires pour faire de l'océan un vecteur de compétitivité et d'internationalisation. Ces actions pourraient être menées en collaboration avec l'UE et des partenaires spécifiques au bassin, tels que les petits États insulaires en développement des Caraïbes, de l'Atlantique et de l'océan Indien. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/104a136f-fr
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  • 42
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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  • 43
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    Improving transparency of incentives for investment facilitation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.35
    Keywords: Finance and Investment
    Abstract: This paper makes the case for greater transparency of investment incentives and explores how governments can enhance transparency of these measures, notably for investment facilitation purposes. It proposes three overarching principles of transparency that can be used to better inform policy design: availability, accessibility and clarity of information. It also sets out a framework and typology to understand the scope of incentives offered in a country and identify what information could support transparency, drawing on data on the use and level of transparency of incentives (including tax, financial and in-kind benefits) in a sample of 15 developing economies.
    DOI: 10.1787/ab40a2f1-en
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  • 44
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    Competition Market Study of Tunisia's Retail Banking Sector (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264711884 , 9789264713765 , 9789264685147
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Étude de marché sur la concurrence dans le secteur de la banque de détail en Tunisie
    Keywords: Finance and Investment ; Tunisia
    Abstract: This market study provides an assessment of competition in three broad areas of the retail banking sector in Tunisia: current accounts, bank loans for micro, small and medium enterprises and mobile payment services. The report identifies areas where competition is not working as well as it could, reducing customers mobility and access to finance and limiting the competitive pressure that fintech companies can exert on traditional banks. The report provides a range of recommendations to improve market outcomes for financial services users and it includes estimates of the expected impact of the implementation of the recommendations on the economy. This competition market study is part of a broader project aiming at fostering pro-competitive reforms in Tunisia.
    DOI: 10.1787/ab995fce-en
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  • 45
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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  • 46
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    Climate Finance Provided and Mobilised by Developed Countries in 2013-2021 : Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780460 , 9789264759169 , 9789264720954
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Parallel Title: Parallele Sprachausgabe Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report presents aggregate trends of annual climate finance provided and mobilised by developed countries for developing countries for the period 2013-2021. It includes breakdowns by climate theme, sector, financial instrument and recipient country grouping for the period 2016-2021. The report also provides key recommendations for international providers to increase financing towards adaptation and more effectively mobilise private finance for climate action, which are both important policy priorities and current bottlenecks. The recommendations in this report draw from two OECD publications on scaling up private climate finance and adaptation finance.
    DOI: 10.1787/e20d2bc7-en
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  • 47
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    Examens environnementaux de l'OCDE : Israël 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669468 , 9789264535619 , 9789264937840
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Israel 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Israel
    Abstract: La rapide croissance économique et démographique que connaît Israël et son fort degré d’urbanisation continuent d’exercer des pressions significatives sur l’environnement. Le pays a relevé ses ambitions en matière de climat ces dernières années, mais n’est pas parti pour atteindre ses objectifs de réduction des émissions de gaz à effet de serre. De nouvelles mesures s’imposent pour mieux protéger la biodiversité, combattre la pollution de l’eau et s’adapter aux effets du changement climatique. Israël a pris une série de mesures importantes au service de ses ambitions de réduction à zéro des déchets et de circularité de l’économie. Il doit toutefois redoubler d’efforts pour améliorer la gestion des déchets et mettre l’économie dans son ensemble sur la voie de la circularité. L’examen formule 24 recommandations qui visent à aider Israël à améliorer ses performances environnementales, et accorde une attention particulière à la gestion des déchets et à l’économie circulaire. Avec ce deuxième Examen environnemental d’Israël, l’OCDE propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. 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: 10.1787/97b04926-fr
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    OECD Development Co-operation Peer Reviews: Poland 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729292 , 9789264785182 , 9789264455764
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : Pologne 2023
    Keywords: Development ; Poland
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. A DAC member since 2013, Poland has aligned its 2021-2030 Multiannual Programme with the 2030 Agenda, under the leadership of the Ministry of Foreign Affairs (MFA). Building on recommendations made in Poland’s first peer review in 2017, this review identifies opportunities for the Polish development co-operation system to work better together, programme bilateral official development assistance (ODA) more efficiently, and enhance multilateral and civil society partnerships. Recommendations include moving from annual calls for proposals to a more sustainable partnerships model, strengthening the MFA’s capabilities to co-ordinate with other actors in partner countries and better aligning Poland’s international engagement with its commitments to sustainable development.
    DOI: 10.1787/deae8fba-en
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  • 49
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    Assessing net-zero metrics for financial institutions : Supporting the monitoring of financial institutions’ commitments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.37
    Keywords: Environment ; Finance and Investment
    Abstract: Financial markets need clear information and credible metrics to inform climate-related investment and financing decisions. This report explores key challenges and opportunities related to the transparency, specificity and integrity of metrics to support the monitoring of financial institutions’ net-zero commitments. It provides an assessment of metrics put forward in five voluntary frameworks, identifies the type of information and metrics proposed, their common themes and gaps, as well as limitations in underlying methodological guidance that may hinder financial institutions’ ability to report and disclose metrics. The report highlights a need both for continued efforts to develop robust metrics and incentivise improved data disclosure, as well as for international co-operation to reduce fragmentation and provide further transparency on the scope of metrics and underlying methodologies.
    DOI: 10.1787/dedcfe56-en
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  • 52
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    Leveraging technology in insurance to enhance risk assessment and policyholder risk reduction (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.38
    Keywords: Finance and Investment
    Abstract: This paper examines the potential role of emerging technologies and innovation in enhancing risk assessment and encouraging policyholder risk reduction, including: an overview of potential applications of new technologies to risk assessment and risk reduction; an assessment of potential challenges to technology adoption (including regulatory challenges), and; set of potential good practices for creating an enabling environment that supports the use of technology in risk assessment and encouraging risk reduction.
    DOI: 10.1787/2f5c18ac-en
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    Co-ordination across the Humanitarian-Development-Peace Nexus (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.114
    Keywords: Development
    Abstract: This paper provides a detailed analysis of co-ordination amongst organisations engaging in fragile and conflict-affected contexts. Co-ordination is the first pillar of the Development Assistance Committee (DAC) Recommendation on the Humanitarian-Development-Peace (HDP) Nexus adopted by the DAC in 2019. Effective co-ordination is critical to the success of HDP Nexus approaches. However, despite a limited donor base and implementing entities, challenges persist in co-ordinating actions across humanitarian, development, and peace sectors. Exploring a spectrum of co-ordination approaches, this paper aims to inform policy discussions with a renewed attention on development effectiveness and coherent approaches.
    DOI: 10.1787/fd302760-en
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    Financing solutions to foster industrial decarbonisation in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.226
    Keywords: Industry and Services ; Environment ; Finance and Investment
    Abstract: Industry decarbonisation is a cornerstone to reach net-zero emissions by this mid-century. The diversity of industrial activities, processes and products, the complexity of global industrial value chains, and the international competition make industry decarbonisation a challenging objective. Annual investments in low-carbon technologies for industry decarbonisation need to increase by a factor of three to five by 2030 compared to current levels to align industrial emissions with net-zero pathways. This paper analyses available financing solutions to scale up investments at pace, especially in emerging and developing economies where industrial production is growing rapidly whilst available finance is limited. It highlights de-risking and financial instruments and models that can help accelerate investments and draws lessons from twelve financing industry decarbonisation case studies which demonstrate how private capital can be mobilised.
    DOI: 10.1787/24a155ab-en
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  • 55
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: 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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  • 56
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    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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    Examens environnementaux de l'OCDE : États-Unis 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264726550 , 9789264859210 , 9789264779952
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: United States 2023
    Keywords: Energy ; Environment ; Governance ; Development ; United States
    Abstract: Première économie mondiale, les États-Unis ont progressé dans la réduction de plusieurs pressions environnementales tout en conservant l’un des produits intérieurs bruts par habitant les plus élevés au monde. Les émissions de gaz à effet de serre et de polluants atmosphériques, les prélèvements d’eau et la consommation intérieure de matières y ont été découplés de la croissance économique et démographique. Les niveaux de consommation élevés, les pratiques agricoles intensives, le changement climatique et l’étalement urbain continuent toutefois d’exercer des pressions sur le milieu naturel. Malgré l’accélération récente de l’action publique face au changement climatique, des efforts supplémentaires sont nécessaires pour atteindre l’objectif de neutralité en gaz à effet de serre d’ici à 2050. Par ailleurs, les États-Unis figurent parmi les principaux producteurs de déchets marins, lesquels ont de graves conséquences pour les populations et l’environnement. Le présent rapport contient 30 recommandations visant à aider les États-Unis à améliorer leurs performances environnementales, et accorde une attention particulière à l’enjeu des déchets marins et à la problématique transversale de la justice environnementale. Troisième Examen environnemental consacré aux États‑Unis, il propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. 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 Internet de l’OCDE.
    DOI: 10.1787/0b0ca2ea-fr
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    Pension Markets in Focus 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264390416 , 9789264897410 , 9789264322042
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Keywords: Finance and Investment
    Abstract: This edition of Pension Markets in Focus provides detailed and comparable statistics on asset-backed pension systems around the world, with data from January to December 2022. It examines the drivers of changes in total assets accumulated, including contributions and benefits paid, as well as financial market developments. In addition, the report assesses the financial sustainability of defined benefit plans (guaranteeing specific payments to plan members) and documents the fees paid by members.
    DOI: 10.1787/28970baf-en
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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    Scaling Up Adaptation Finance in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714250 , 9789264901896 , 9789264897014
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report analyses current trends of adaptation finance provided and mobilised by developed countries for developing countries. It explores potential action areas for international providers to scale up funding for climate change adaptation, including by unlocking the potential of the private sector. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights to the broader and longer-term objective of supporting developing countries’ ability to adapt to the adverse impacts of climate change.
    DOI: 10.1787/b0878862-en
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    Examens de l'OCDE sur la coopération pour le développement : Pologne 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264676923 , 9789264818750 , 9789264395190
    Language: French
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallele Sprachausgabe OECD Development Co-operation Peer Reviews: Poland 2023
    Keywords: Development ; Poland
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Membre du CAD depuis 2013, la Pologne a aligné son Programme pluriannuel 2021-2030 sur l'Agenda 2030, sous la direction du ministère des Affaires étrangères (MAE). En s'appuyant sur les recommandations formulées lors du premier examen par les pairs de la Pologne en 2017, celui-ci identifie les moyens pour le système polonais de coopération au développement de travailler de façon plus efficace, de mieux programmer l'APD bilatérale et de renforcer ses partenariats multilatéraux et avec la société civile. Il recommande de passer d’un système d’appels à propositions annuels à un modèle de partenariats plus durable, de renforcer la capacité du MAE à se coordonner avec les acteurs des pays partenaires et de mieux aligner l'engagement international de la Pologne avec ses engagements en faveur du développement durable.
    DOI: 10.1787/d7666b4f-fr
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  • 62
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    Étude de marché sur la concurrence dans le secteur de la banque de détail en Tunisie (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447912 , 9789264572751 , 9789264973619
    Language: French
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Competition Market Study of Tunisia's Retail Banking Sector
    Keywords: Finance and Investment ; Tunisia
    Abstract: Cette étude de marché fournit une évaluation de la concurrence dans trois grands domaines du secteur de la banque de détail en Tunisie : les comptes courants, les prêts bancaires pour les micro, petites et moyennes entreprises et les services de paiement mobile. Le rapport identifie les domaines où la concurrence ne fonctionne pas aussi bien qu'elle le pourrait, réduisant la mobilité des clients et l'accès au financement et limitant la pression concurrentielle que les entreprises fintech peuvent exercer sur les banques traditionnelles. Le rapport fournit une série de recommandations visant à améliorer les résultats du marché pour les utilisateurs de services financiers et comprend des estimations de l'impact attendu de la mise en œuvre des recommandations sur l'économie. Cette étude de marché sur la concurrence fait partie d'un projet plus large visant à favoriser les réformes pro-concurrentielles en Tunisie.
    DOI: 10.1787/18626a42-fr
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  • 63
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    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.9
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Abstract: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
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  • 64
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: 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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  • 65
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    Faire des énergies renouvelables des moteurs de la compétitivité dans les régions ultrapériphériques de l’UE (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.52
    Parallel Title: Parallele Sprachausgabe Making renewable energies drivers of competitiveness in the EU Outermost Regions
    Keywords: Development ; France ; Portugal ; Spain
    Abstract: Ce document donne un aperçu du développement des énergies renouvelables dans les régions ultrapériphériques de l’Union européenne (RUP de l’UE), se concentrant sur la capacité de ces énergies à contribuer à la transition verte tout en ouvrant des perspectives de développement économique durable. Il décrit les cadres d'action et les outils mis en place par les RUP de l’UE pour agir dans le domaine des énergies renouvelables, et formule des recommandations politiques. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
    DOI: 10.1787/7b3cb0b0-fr
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  • 66
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    Multi-level governance and subnational finance in Asia and the Pacific (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.61
    Keywords: Urban, Rural and Regional Development ; Development ; Finance and Investment ; Armenia ; Australia ; Azerbaijan ; Bangladesh ; Bhutan ; Cambodia ; China, People’s Republic ; Georgia ; India ; Indonesia ; Japan ; Kazakhstan ; Korea, Republic of ; Kyrgyzstan ; Lao People's Democratic Republic ; Malaysia ; Mongolia ; Nepal ; New Zealand ; Pakistan ; Philippines ; Sri Lanka ; Tajikistan ; Thailand ; Uzbekistan ; Viet Nam
    Abstract: Subnational governments in Asia and the Pacific are key providers of the public services and infrastructure required to achieve the Sustainable Development Goals. Given this role, it is essential that policymakers and development partners understand and support the effective functioning of multi-level governance structures and subnational government finances across the region. This joint OECD-ADB report provides a comprehensive overview of subnational governments across Asia and the Pacific. It covers over 467,000 subnational governments from 26 countries, which represent 53% of the world’s population and 40% of global GDP. On average in 2020, subnational governments in the region accounted for 29% of total public expenditure (8.8% of GDP), 35% of total public revenue (8.5% of GDP) and 38% of public investment (2% of GDP). Harnessing unique data from the 3rd edition of the OECD-UCLG World Observatory on Subnational Government Finance and Investment, the analysis highlights how decentralisation and territorial reforms have reconfigured the structures and finances of subnational governments in the region. It covers a range of topics including fiscal rules, financial management capacity, priority-based budgeting, asset management and the use of public-private partnerships.
    DOI: 10.1787/f3e8a2fb-en
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  • 67
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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
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: 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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  • 68
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    Optimiser les ressources dans l’enseignement scolaire : Investissements judicieux, résultats de qualité, égalité des chances (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474567 , 9789264628748 , 9789264661387
    Language: French
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Value for Money in School Education: Smart Investments, Quality Outcomes, Equal Opportunities
    Keywords: Education ; Finance and Investment
    Abstract: L'élaboration des politiques a toujours consisté à faire des choix, gérer des compromis et équilibrer plusieurs objectifs et priorités pour la prise de décisions budgétaires complexes. Pourtant, ces dernières années, les décideurs politiques ont été confrontés à un nombre croissant de priorités, d'où une pression plus forte pour améliorer l'efficacité des dépenses publiques. Il existe de solides arguments en faveur d'un investissement public dans une éducation de haute qualité du fait de ses résultats économiques ainsi qu'aux retombées sociales plus générales pour les individus et la société. Mais alors qu'une éducation de haute qualité continuera à permettre aux individus et aux sociétés de prospérer et de se remettre des perturbations, les ministères de l'éducation devront repenser leur façon d'investir dans l'éducation pour garantir l'optimisation de l’utilisation de ces ressources. Après une introduction exposant le contexte, cette publication fait le point sur les rendements économiques et les résultats sociaux plus larges dérivés d'une éducation de qualité, plaidant en faveur de la poursuite des investissements publics. Elle se tourne ensuite vers l'examen des moyens intelligents d'investir dans l'éducation et examine les principaux leviers politiques pour optimiser l’utilisation des ressources: gérer et distribuer le financement des écoles pour tirer le meilleur parti des investissements éducatifs ; parvenir à l’équité parallèlement à une plus grande efficacité ; et la planification, le suivi et l'évaluation de l'utilisation efficace du financement des écoles.
    DOI: 10.1787/013d7b90-fr
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  • 69
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, 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 Mauritania'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: 10.1787/951c320f-en
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  • 70
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    Global Insurance Market Trends 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666405 , 9789264550971 , 9789264522374
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Keywords: Finance and Investment
    Abstract: Global Insurance Market Trends provides comparable, cross-country data on insurance markets. It is a comprehensive source of statistical information for government authorities (regulators, finance ministries, and central banks), the insurance sector, the research community, and consumers. The report is based on the inputs from national insurance authorities and supports monitoring and analysis of the insurance sector. This report shows data for 2022.
    DOI: 10.1787/e141d5ff-en
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  • 71
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    Improving the Legal Environment for Business and Investment in Central Asia : Progress Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788534
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Совершенствование правовой среды предпринимательства и инвестиционной деятельности в странах Центральной Азии: отчет о прогрессе
    Keywords: Governance ; Development
    Abstract: While Central Asia has proven relatively resilient to the shocks of COVID-19, China’s slowdown and Russia’s war in Ukraine, declining trend rates of growth across the region, lacklustre productivity performance and lingering global uncertainty underscore the need to address weaknesses in the business and investment climate. The implementation of predictable rules, the creation of a level-playing field between firms and greater competition in markets, in particular, could encourage both local entrepreneurs and foreign investors to invest and grow in the region. This report presents an assessment of progress since the 2019-2020 analysis of the legal environment for business and investment in Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan and Uzbekistan against the backdrop of the changing international context brought about by COVID and the war.
    DOI: 10.1787/33a28683-en
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  • 72
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    Çok Uluslu Şirketler için Sorumlu İş Yönetimine ilişkin OECD Rehberi (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866164
    Language: Turkish
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe Wytyczne OECD dla przedsiębiorstw wielonarodowych dotyczące odpowiedzialnego prowadzenia działalności biznesowej
    Parallel Title: Parallele Sprachausgabe 经合组织跨国企业负责任商业行为准则
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Parallel Title: Parallele Sprachausgabe Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable
    Parallel Title: Parallele Sprachausgabe Diretrizes da OCDE para Empresas Multinacionais sobre Conduta Empresarial Responsável
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln
    Keywords: Finance and Investment
    Abstract: Çok Uluslu Şirketler için Sorumlu İş Yönetimine ilişkin OECD Rehberi, hükümetler tarafından çok uluslu şirketlere yönelik olarak yapılan tavsiyeleri içerir. Söz konusu tavsiyeler; şirketlerin ekonomik, çevresel ve sosyal alanlarda ilerlemeye katkılarını teşvik etmeyi, bunun yanı sıra bir işletmenin faaliyetleri, ürünleri ve hizmetleri vasıtasıyla, Rehber kapsamında ele alınan konular üzerindeki olası olumsuz etkilerini asgari düzeye indirmeyi hedefler. Rehber; insan hakları, işçi hakları, çevre, rüşvet, tüketici çıkarları, kamuoyunun aydınlatılması, bilim ve teknoloji, rekabet ve vergilendirme de dâhil olmak üzere ticari sorumluluklarla ilgili tüm temel alanları kapsamaktadır. Rehberin 2023 yılında yapılan baskısına iklim değişikliği, biyoçeşitlilik, teknoloji, iş ahlakı ve tedarik zincirinde teknik değerlendirme çalışmaları gibi alanlarda sorumlu iş yönetimine ilişkin güncel tavsiyeler eklenmiştir. Bunların yanı sıra, Rehberde Sorumlu İş Yönetimi için Ulusal Temas Noktalarına ilişkin güncel uygulama yöntemleri de sunulmaktadır.
    DOI: 10.1787/8a1fb939-tr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, 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/ccb5184d-en
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  • 74
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    Scaling Up the Mobilisation of Private Finance for Climate Action in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422209 , 9789264406827 , 9789264489998
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Energy ; Environment ; Finance and Investment ; Development
    Abstract: This report explores evidence-based action areas to increase and accelerate the mobilisation of private finance for climate action in developing countries, and the role of international public finance providers in doing so. It draws on best-available data to provide disaggregated analysis of the sectoral, geographic and other features of private finance mobilised by public climate finance and presents key economy-wide, sector-specific, and institutional challenges to private finance mobilisation. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights related to mobilising private finance for climate action in developing countries more broadly.
    DOI: 10.1787/17a88681-en
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  • 75
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, 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. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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  • 76
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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    Le dinamiche di sviluppo dell'Africa 2023 : Investire nello sviluppo sostenibile (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452886
    Language: Italian
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2023: Investir no desenvolvimento sustentável
    Parallel Title: Parallele Sprachausgabe Dynamiques du développement en Afrique 2023 : Investir dans le développement durable
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2023: Investing in Sustainable Development
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Il rapporto "Le dinamiche di sviluppo dell'Africa" fa tesoro degli insegnamenti tratti dalle esperienze dell'Africa centrale, orientale, settentrionale, meridionale e occidentale per elaborare raccomandazioni strategiche e condividere le buone pratiche in tutto il continente. Basandosi sulle statistiche più recenti, l'analisi delle dinamiche di sviluppo mira ad aiutare i leader africani a conseguire gli obiettivi dell'Agenda 2063 dell'Unione africana a tutti i livelli: continentale, regionale, nazionale e locale. La presente edizione esamina in che modo l'Africa possa attirare investimenti in grado di offrire il miglior equilibrio tra obiettivi economici, sociali e ambientali. I suoi dati recenti e le sue analisi sono messi a disposizione dei responsabili politici al fine di migliorare le valutazioni dei rischi, rafforzare i partenariati diretti dall'Africa e accelerare l'integrazione regionale in modo da aumentare gli investimenti sostenibili. Due capitoli esaminano il panorama degli investimenti in Africa e le relative priorità politiche a livello di continente. I cinque capitoli regionali propongono raccomandazioni ad hoc per settori strategici quali gli ecosistemi naturali, le energie rinnovabili, i finanziamenti per il clima e le catene di valore agroalimentari. Il rapporto "Le dinamiche di sviluppo dell'Africa" alimenta il dibattito politico tra i governi dell'Unione africana, i cittadini, gli imprenditori e i ricercatori. Propone una nuova collaborazione tra Paesi e regioni, incentrata sull'apprendimento reciproco e sulla conservazione dei beni comuni, ed è il frutto della collaborazione tra la Commissione dell'Unione africana e il Centro per lo sviluppo dell'OCSE.
    DOI: 10.1787/88bbaef0-it
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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  • 79
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    Rise of non-standard policy Instruments: Can budgeting catch up? (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: For implementing their economic and social policies, governments have traditionally relied on direct spending but increasingly use “non-standard” policy instruments, such as loans and guarantees. However, in many OECD countries, loans and guarantees are not yet submitted to the same scrutiny than direct spending as part of the budget process, and future costs associated with the use of these policy instruments are often not estimated, nor provisioned, making them appear initially costless. In turn, this generates risks of potentially biased budgetary decision making, deviations from medium-term spending plans and limited transparency. Considering experiences of OECD countries, this paper advises that budget offices take a leading role in proposing budgetary treatments for loans and guarantees that ensure an even-level playing field with traditional spending and put considerations of efficiency of spending above optimisation of short-term fiscal outcomes.
    DOI: 10.1787/b58f0956-en
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  • 80
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    Gender budgeting and intersectionality (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The economic and fiscal costs of gender inequalities, such as the gender employment gap, are high. Intersectional analysis improves understanding of gender gaps and the measures needed to address them. This paper looks at how gender budgeting can be expanded to include intersectional analysis, allowing for consideration of how gender inequalities intersect with inequalities based on race, socioeconomic class, sexual orientation and disability. It provides examples from governments that have started to incorporate an intersectional approach to gender budgeting. It also highlights the main benefits and challenges associated with intersectional analysis and considers what governments can do to support an intersectional approach to gender budgeting.
    DOI: 10.1787/ffdf0ba7-en
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  • 81
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    Medium-term and top-down budgeting in OECD countries (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries’ practices in top-down and medium-term budgeting. It shows that OECD countries’ fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions.
    DOI: 10.1787/39425570-en
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  • 82
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    Applying good budgeting practices to health (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
    DOI: 10.1787/b280297f-en
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  • 83
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    Enhancing the insurance sector’s contribution to climate adaptation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.26
    Keywords: Schadenversicherung ; Katastrophenschaden ; Klimawandel ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Finance and Investment
    Abstract: Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
    DOI: 10.1787/0951dfcd-en
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  • 84
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    OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.36
    Keywords: Finance and Investment ; Economics ; Industry and Services
    Abstract: The "OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights" document SME and entrepreneurship financing trends, conditions and policy developments. The report provides official data on SME financing in close to 50 countries, including indicators on debt, equity, asset-based finance and financing conditions. Data for 2021 are complemented by available information for 2022, along with demand-side information and recent developments in public policy and private initiatives to support SME finance. Findings reveal that most economies showed the beginnings of a dynamic recovery from the COVID-19 crisis in 2021. However, data available for 2022 point to a deterioration in a number of SME finance indicators, due to high inflation and rising interest rates, exacerbated by the effects of Russia's war against Ukraine. These factors are impacting the accessibility and cost of debt finance for SMEs, and foreshadow a slowdown in lending. Likewise, equity finance showed a significant decline in 2022. In this context, governments should continue to foster the diversification of SME financing instruments and channels to enable them to build resilience and undertake crucial investments, such as those in digitalisation and greening.
    DOI: 10.1787/a8d13e55-en
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  • 85
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    Enabling sustainable investment in ASEAN (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.23
    Keywords: Impact Investment ; Umweltmanagement ; Auslandsinvestition ; Investitionspolitik ; ASEAN-Staaten ; Finance and Investment
    Abstract: This paper analyses the efforts made by the governments of the Association of Southeast Asian Nations (ASEAN) to attract sustainable investment and how they can further promote investment benefits for social and environmental objectives. It uses the OECD’s flagship tools on investment and responsible business conduct, and builds on the OECD’s strong collaboration on investment with ASEAN. Aiming to help ASEAN Member States in their efforts to implement the sustainable investment component of the ASEAN Comprehensive Recovery Framework, this paper provides indicators to measure the sustainability impacts of foreign direct investment, benchmarks investment policy reforms and investment promotion priorities, and suggests ways to enable responsible business conduct and policy initiatives to foster green investment.
    DOI: 10.1787/eb34f287-en
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  • 86
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
    DOI: 10.1787/97c44b82-fr
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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  • 88
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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
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: 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
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: 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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  • 89
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    Implementing Water Economics in the EU Water Framework Directive (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264416604 , 9789264698574 , 9789264909229
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: EU-Wasserpolitik ; EU-Staaten ; Environment ; Finance and Investment
    Abstract: The EU Water Framework and Floods Directives have not only set the level of ambition for water resources management in Europe, but have also provided a model for other regions in the world. Effective implementation of the Directives requires that due consideration be given to their economic pillar, designed to support a cost-effective approach in member states and communities. Recent reviews indicate that there is considerable room to improve the integration of water economics within the framework of water resources management. This report captures the lessons learned from five thematic workshops co-convened by the OECD and the European Commission. It provides an overview of the challenges faced by EU member countries and opportunities to strengthen the economic approach of water resources management in Europe. Covering cost recovery, polluter pays principle, water scarcity, planning and financing, the lessons are relevant for regions and countries across the globe.
    DOI: 10.1787/d6abda81-en
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  • 90
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    The Impact of Regulation on International Investment in Portugal (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264436435 , 9789264570931 , 9789264906945
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; Investitionspolitik ; Portugal ; Finance and Investment ; Portugal
    Abstract: The Impact of Regulation on International Investment in Portugal examines how regulatory reforms could help Portugal build a more enabling and competitive environment for investment, in particular foreign direct investment (FDI). The report analyses trends and patterns of FDI activity in Portugal, including its broader economic, social and environmental benefits to Portugal. It gives an overview of the economy-wide and sector-specific regulatory settings in Portugal compared to selected European peer economies and provides an empirical analysis of the potential effects of domestic regulatory reforms on FDI. Foreign investors’ perceptions on Portugal’s business environment complement these findings. The report indicates potential areas for regulatory reforms and proposes policy measures to further improve Portugal’s investment climate and support efforts to attract and retain more FDI while strengthening its contribution to sustainable development in Portugal.
    DOI: 10.1787/688b30c8-en
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  • 91
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    Examens environnementaux de l'OCDE : Portugal 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264878785 , 9789264918658 , 9789264946125
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Portugal 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Portugal
    Abstract: 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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  • 92
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    Multi-dimensional Review of El Salvador : Strategic Priorities for Robust, Inclusive and Sustainable Development (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264956094 , 9789264644663 , 9789264930117
    Language: English
    Pages: 1 Online-Ressource (502 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallele Sprachausgabe Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible
    Keywords: Entwicklung ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; El Salvador ; Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador has made significant development progress in the past 30 years. The end of the civil war in 1992 marked the establishment of a liberal democracy and an open export-led development model, which led to a reduction in poverty and inequality. However, with economic growth averaging a modest 2.4% in the years before the COVID-19 pandemic, and productivity growth of 0.1% over the past decade, the post-war model has not generated the economic momentum or the jobs that the country needs. Decisive action is necessary to kickstart more robust, inclusive and sustainable development. Based on a multi-dimensional analysis of development in El Salvador, this report makes four priority recommendations: 1) build the conditions for a productive transformation and modernisation of the economy; 2) increase the quantity, quality and relevance of education; 3) manage water resources better to deliver water and sanitation for all in a sustainable manner; and 4) modernise the State so it can effectively deliver key public goods, from security to education to health, and successfully steer the next stage in the country’s development.
    DOI: 10.1787/2f3d5e1f-en
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    Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
    DOI: 10.1787/926438d3-es
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    Financial literacy and digitalisation for MSMEs in South East Europe : A tool for empowering owners and managers (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.29
    Keywords: Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finanzwissen ; Digitalisierung ; KMU ; Südosteuropa ; Finance and Investment ; Governance
    Abstract: This report analyses the relationship between financial literacy, inclusion, and awareness, as well as the use of financial products and services, and the digitalisation of micro, small and medium-sized enterprises (MSMEs). It presents the results of a thorough data collection and analysis exercise carried out with owners and managers of MSMEs in Bulgaria, Croatia, Georgia, Moldova, Montenegro, North Macedonia, and Romania in 2021 and 2022.
    DOI: 10.1787/b63091ad-en
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  • 95
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    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
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  • 96
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    Development co-operation and the provision of global public goods (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.111
    Keywords: Entwicklungshilfe ; Öffentliche Güter ; Welt ; Development
    Abstract: This paper looks at the implications for development co-operation of increased spending on global public goods and “bads”. It explores shifts in the narratives and financing priorities of development co-operation providers over recent decades and puts forward key considerations for them on their future role.
    DOI: 10.1787/aff8cba9-en
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  • 97
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    Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343382 , 9789264547704 , 9789264338050
    Language: French
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Brick by Brick (Volume 2): Better Housing Policies in the Post-COVID-19 Era
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development
    Abstract: S'appuyant sur les conclusions de Pierre par pierre : Bâtir de nouvelles politiques du logement, ce deuxième volume se penche sur les tendances de fond qui façonnent les politiques du logement dans l'ère post-COVID-19. Le premier chapitre offre une vue d'ensemble en examinant la nécessité de surveiller l'impact de la pandémie sur l'accessibilité du logement, de répondre à la crise énergétique par l’intensification des efforts de décarbonation des logements, de maintenir la résilience du système financier face aux cycles immobiliers et de faciliter l’adaptation des marchés du logement à la montée en puissance du travail à distance et des préoccupations environnementales. Le deuxième chapitre est consacré à la décarbonisation du secteur du logement. Il recommande de combiner tarification du carbone, certification et réglementation de l'efficacité énergétique, et subventions pour atteindre les objectifs de zéro émission nette tout en tenant compte des spécificités du marché du logement. Le chapitre appelle également au déploiement de politiques complémentaires pour limiter les effets négatifs sur les ménages à faible revenu. Le troisième chapitre examine le financement du logement, en mettant l'accent sur la tension entre le soutien aux emprunts hypothécaires et la promotion de la résilience financière. Il aborde également l'essor du financement non bancaire de l'immobilier et le soutien que les marchés du crédit hypothécaire peuvent apporter à la décarbonisation du logement. Le quatrième chapitre, qui explore la manière dont le nouvel équilibre entre vie professionnelle et vie privée, rendu possible par l'essor du travail à distance, remodèle la demande de logements, propose un ensemble d’ajustements des politiques urbaines pour répondre à ce changement. Dans l'ensemble, le rapport fournit un large éventail d’options de réforme pour améliorer les politiques de logement dans le monde post-pandémique.
    DOI: 10.1787/43b303bd-fr
    URL: lizenzpflichtig
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  • 98
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    Une application réfléchie des critères d’évaluation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322318 , 9789264728660 , 9789264322950
    Language: French
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Applying Evaluation Criteria Thoughtfully
    Keywords: Development
    Abstract: La pertinence, la cohérence, l'efficacité, l'efficience, l'impact et la durabilité sont des critères d'évaluation largement utilisés, en particulier dans la coopération internationale pour le développement. Ils permettent de déterminer le mérite ou la valeur de diverses interventions, telles que les stratégies, les politiques, les programmes ou les projets. Ce guide a pour but d'aider les évaluateurs et d'autres à mieux comprendre ces critères et mieux les utiliser. Il commence par décrire ce qu'ils sont et comment ils sont censés être utilisés. Les définitions et les concepts qui sous-tendent chaque critère sont ensuite expliqués. Enfin, des exemples donnent au lecteur des idées concrètes pour leur utilisation. Les critères ont été définis au début des années 2000 par le Réseau sur l'évaluation du développement (EvalNet) du Comité d'aide au développement (CAD) de l'OCDE. Bien qu'ils aient été largement utilisés dans le domaine de l'évaluation et au-delà, ce document est le premier à en explorer les concepts en détail, à expliquer leur utilisation prévue et à offrir des conseils pratiques. Il reflète l’état actuel de la réflexion et les meilleures pratiques en matière d'évaluation, en s'appuyant sur les contributions d'experts en évaluation de renommée internationale venus d'EvalNet et d'ailleurs.
    DOI: 10.1787/716baf6e-fr
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 99
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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
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: 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
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: 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
    URL: lizenzpflichtig
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  • 100
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    Examen de la calidad de la Inversión Extranjera Directa (IED) en Chile : Impulsar el desarrollo sostenible y la diversificación (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264998322 , 9789264861329 , 9789264886766
    Language: Spanish
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe FDI Qualities Review of Chile: Boosting Sustainable Development and Diversification
    Keywords: Finance and Investment ; Chile
    Abstract: Este informe proporciona una serie de recomendaciones de política pública sobre cómo mejorar los beneficios económicos, sociales y medioambientales derivados de la inversión extranjera directa (IED). Ofrece una evaluación exhaustiva sobre cómo la IED contribuye a la diversificación económica de Chile a través de actividades sostenibles e intensivas en conocimiento (por ejemplo, hidrógeno verde, tecnología de la información), y también evalúa el marco político y normativo por el que se rige el impacto de la IED en el desarrollo sostenible de Chile.
    DOI: 10.1787/86336809-es
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
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