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  • Paris : OECD Publishing  (1,973)
  • Paris : OECD Publishing and International Energy Agency  (16)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Taxation  (1,229)
  • Energy  (784)
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Material
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
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  • 2
    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.
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  • 3
    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.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264912564 , 9789264753297 , 9789264675803
    Language: English
    Pages: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Keywords: Artenvielfalt ; Erneuerbare Energie ; Energieinfrastruktur ; Energy ; Environment
    Abstract: As countries scale up climate action, they face the challenge of expanding renewable power while tackling biodiversity loss. Transitioning away from fossil fuels can reduce climate-related pressure on biodiversity, but brings its own risks. Unless carefully managed, the expansion of renewable power could compromise biodiversity. This report synthesises evidence on biodiversity impacts from renewable power infrastructure, with a focus on solar power, wind power and power lines. It identifies opportunities for mainstreaming biodiversity into power sector planning and policy to deliver better outcomes for nature and the climate. Drawing on good practice insights from across the globe, the report offers governments recommendations to align renewable power expansion with biodiversity goals.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264756762
    Language: English
    Pages: 1 Online-Ressource (46 p.)
    Keywords: Dekarbonisierung ; Südostasien ; Energy ; Environment
    Abstract: The International Energy Agency (IEA) and the Institute of Energy Economic, Japan (IEEJ) have developed and published long-term decarbonisation pathways for Southeast Asia and Indonesia. This report provides a comparison of modelling approaches, quantitative drivers, and results from the IEA and IEEJ pathways, highlighting areas of agreement, as well as identifying and explaining differences, and thereby to derive implications.
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  • 6
    ISBN: 9789264675650
    Language: English
    Pages: 1 Online-Ressource (33 p.)
    Keywords: Treibhausgas-Emissionen ; Erdölindustrie ; Gaswirtschaft ; Welt ; Energy ; Environment
    Abstract: Today, oil and gas operations account for around 15% of total energy-related emissions globally, the equivalent of 5.1 billion tonnes of greenhouse gas emissions. In the International Energy Agency’s Net Zero Emissions by 2050 Scenario, the emissions intensity of these activities falls by 50% by the end of the decade. Combined with the reductions in oil and gas consumption in this scenario, this results in a 60% reduction in emissions from oil and gas operations to 2030. Fortunately, oil and gas producers have a clear opportunity to address the problem of emissions from their activities through a series of ready-to-implement and cost-effective measures. These include tackling methane emissions, eliminating all non-emergency flaring, electrifying upstream facilities with low-emissions electricity, equipping oil and gas processes with carbon capture, utilisation and storage technologies, and expanding the use of hydrogen from low-emissions electrolysis in refineries. Upfront investments totalling USD 600 billion would be required to halve the emissions intensity of oil and gas operations globally by 2030. This is only a fraction of the record windfall income that oil and gas producers accrued in 2022 – a year of soaring energy prices amid a global energy crisis. This report aims to inform discussions on these issues in the run-up to the COP28 Climate Change Conference in Dubai in November and is part of a broader World Energy Outlook special report to be released later in 2023 focusing on the role of the oil and gas industry in net zero transitions.
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  • 7
    ISBN: 9789264485198
    Language: English
    Pages: 1 Online-Ressource (77 p.)
    Keywords: Strommarkt ; Elektrizitätspolitik ; Elektrizitätswirtschaft ; China ; Energy
    Abstract: Power markets are an instrument used globally to ensure electricity security while maintaining affordability and incentivising decarbonisation. The People’s Republic of China (hereafter, “China”) has been making big steps towards implementing markets, and the goals announced in 2020 of carbon dioxide emissions peaking before 2030 and carbon neutrality before 2060 have added momentum to expand their footprint. Provinces have taken a leading role in designing and implementing markets. To improve sharing of resources, the guidance to implement a unified national market system pushes for more co-ordination between provinces. This report examines the role of power markets in China and the pathways to develop a national market. The analysis focuses on short-term markets because they have the potential to unlock flexibility the system needs in light of renewables growth and changing weather patterns. The report provides recommendations to improve markets’ co-ordination across the country as well as within the provinces.
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  • 8
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Language: English
    Pages: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Keywords: Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Abstract: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
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  • 10
    ISBN: 9789264499300
    Language: English
    Pages: 1 Online-Ressource (89 p.)
    Keywords: Wasserstofftechnologie ; Treibhausgas-Emissionen ; Energy
    Abstract: Towards Hydrogen Definitions Based on their Emissions Intensity is a new report by the International Energy Agency, designed to inform policy makers, hydrogen producers, investors and the research community in advance of the G7 Climate, Energy and Environmental Ministerial meeting in April 2023. This report assesses the greenhouse gas emissions intensity of the different hydrogen production routes and reviews ways to use the emissions intensity of hydrogen production in the development of regulation and certification schemes. An internationally agreed emissions accounting framework is a way to move away from the use of terminologies based on colours or other terms that have proved impractical for the contracts that underpin investment. The adoption of such a framework can bring much-needed transparency, as well as facilitating interoperability and limiting market fragmentation, thus becoming a useful enabler of investments for the development of international hydrogen supply chains.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (12 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 12
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
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  • 13
    ISBN: 9789264935662
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 14
    ISBN: 9789264935884
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
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  • 15
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264844414
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Keywords: Energy ; Nuclear Energy
    Abstract: This report aims to highlight the needs of integral experiments in the field of nuclear criticality safety, and to identify the available experimental facilities where such experiments could be performed. In order to identify existing experimental needs, the NEA surveyed international nuclear criticality safety (NCS) practitioners and members of the Working Party on Nuclear Criticality Safety (WPNCS). Responses were received from eight organisations and five countries (Canada, the Czech Republic, France, Japan and the United States); additional responses were also sent by four organisations in two countries (Switzerland and the United Kingdom). The survey results were examined by the WPNCS Subgroup on Experimental Needs for Criticality Safety Purposes (SG-5), which ranked the 25 identified needs in terms of priority as well as describing these needs in detail. A dedicated section of the report describes the existing proprietary experiments that might be used to meet some of the identified needs. Another section highlights some of the many facilities available to perform some of the prioritised criticality experiments.
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  • 17
    ISBN: 9789264860193
    Language: English
    Pages: 1 Online-Ressource (107 p.)
    Keywords: Energy
    Abstract: The clean energy transition requires a fundamental transformation of power systems, including much higher levels of digitalisation at scale across all grid domains, from generation to transmission and distribution to end-use. Strong policy attention is required to scale up investments in smarter and more resilient grids in emerging and developing economies where electricity consumption is set to grow at a rapid rate while also providing greater levels of electricity access. Investments in smarter and more resilient grids will be necessary to accommodate the greater deployment of renewable energy and enhance energy security. Digital technologies designed for power systems are instrumental to unlock essential system services required to integrate high shares of variable renewable energy. They can also provide solutions to leverage data flows, connectivity, and management across the whole electricity system. To unlock these digital opportunities, adequate planning, investment, and policy action are needed. As part of the Digital Demand Driven Electricity Networks (3DEN) initiative, this report provides guidance for energy policy makers on possible ways to enable and drive investments in smart and resilient electricity grids. It also gives suggestions on how to start creating an environment that supports the effective use of innovative digital technologies within the electricity sector. It draws on examples and case studies to show the wide range of digital opportunities and solutions that can help governments implement efficient and smart power systems.
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  • 18
    ISBN: 9789264840447
    Language: English
    Pages: 1 Online-Ressource (173 p.)
    Keywords: Saubere Energie ; Finanzierung ; Privatwirtschaft ; Private Investition ; Entwicklungsländer ; Schwellenländer ; Energy
    Abstract: A massive scaling up of investment is essential in emerging and developing economies to sustainably meet rising demand for energy, as well as to ensure that climate targets are met. Getting on track for net zero emissions by 2050 will require clean energy spending in emerging and developing economies to more than triple by 2030 – far beyond the capacity of public financing alone and therefore demanding an unprecedented mobilization of private capital. This special report by the International Energy Agency (IEA) and International Finance Corporation (IFC) examines how to scale up private finance for clean energy transitions by quantifying the investments required in different regions and sectors to build modern, clean energy systems, including achieving universal access. The new global energy economy represents a huge opportunity for growth and employment in emerging and developing economies. This report's analysis identifies key barriers and how to remove them – and sets out the policy actions and financial instruments that can deliver a major acceleration in private capital flows for the energy transition.
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  • 19
    ISBN: 9789264821668
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Abstract: While there is a growing interest in the deployment of small modular reactors (SMRs) as a promising option to help mitigate climate change, further international efforts are needed to accelerate the development and safety demonstration of the innovative technologies that are being considered for many of these SMRs. This publication presents the actions taken by the NEA Committee on the Safety of Nuclear Installations (CSNI) and its expert group on SMRs to define the areas of future CSNI research and safety assessment work needed to support sound safety demonstrations for SMRs. The proposed activities address four areas: support for regulatory harmonisation, common safety issues of interest for different designs, experimental campaigns, and benchmarking for computer code validation and verification.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264628984
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 21 x 28cm.
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Kolumbien ; Energy
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member, accession and association countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. This first energy policy review of Colombia's energy policies examines the country's achievements in developing its energy sector as well as the challenges it faces in ensuring a sustainable energy future. Colombia's energy transition policy making is an inspiring example of a fossil fuel producing country committed to climate action, based on a long-term decarbonisation pathway and a policy of energy and economic diversification and a just transition. This report provides insights into Colombia's unique energy system transformation, which is linked to expanding access to electricity and clean cooking for its citizens and swiftly deploying renewable energy technologies. It analyses the full breadth of the country's energy sector and presents recommendations for strengthening the country's people-centred, secure and clean energy transition. These include clean energy technology and innovation, adapting energy market rules, notably in power and gas markets; integrating higher shares of variable renewables; addressing air quality; and reducing vulnerability to the impacts of climate change.
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  • 21
    ISBN: 9789264903586
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
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  • 22
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
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  • 23
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
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  • 24
    ISBN: 9789264329218
    Language: English
    Pages: 1 Online-Ressource (87 p.)
    Keywords: Erneuerbare Energie ; Förderung erneuerbarer Energien ; Energiemarkt ; Welt ; Energy
    Abstract: The key areas examined by the report include the latest data and analysis on renewable power capacity additions in 2022 – globally and for major markets – as well as forecasts for 2023 and 2024. The update will look at key topics for renewables this year and next, including how the energy crisis will affect their deployment in the EU, their impact on energy affordability, and the latest trends in the United States, China and India. It will also explore the implications of developments affecting major technologies like solar, wind and biofuels – including market dynamics, financing, energy security priorities, manufacturing and power system integration. The report provides the IEA's latest assessment of the state of play in renewables markets since the publication of our Renewables 2022 report in December. In exploring the most recent market and policy developments as of April 2022, our Renewable Energy Market Update forecasts new global renewable power capacity additions and biofuel demand for 2023 and 2024. It also discusses key uncertainties and policy-related implications that may affect projections for 2024 and beyond.
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  • 25
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
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  • 26
    ISBN: 9789264377271
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
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  • 27
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
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  • 28
    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.
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  • 29
    ISBN: 9789264809574
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Keywords: Stahlindustrie ; Treibhausgas-Emissionen ; Datenerhebung ; Klimaneutralität ; Energy
    Abstract: The implementation phase for achieving a net zero steel industry will require robust methodologies for measuring emissions at the site- and product-level, together with data collection frameworks to facilitate comparison and track progress. An existing array of methodologies and frameworks for the steel industry provide a good starting point for efforts to achieve these outcomes, but much work remains to achieve interoperability, transparency and fitness for purpose for net zero. Following an evaluation of these existing methodologies and frameworks, this report provides “net zero principles” to guide potential next steps for their development and implementation, together with specific recommendations for G7 members. In the context of Japan’s G7 Presidency, the Ministry of Economy, Trade and Industry requested the International Energy Agency (IEA) to examine the topic of Emissions Measurement and Data Collection for a Net Zero Steel Industry. This work complements that undertaken during Germany’s G7 Presidency in 2022 – Achieving Net Zero Heavy Industry Sectors in G7 Members – providing insights and direction for the G7 Industrial Decarbonisation Agenda with regard to tackling industrial emissions.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264325692
    Language: English
    Pages: 1 Online-Ressource (167 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Griechenland ; Energy ; Greece
    Abstract: Greece aims to reduce total greenhouse gas emissions by 55% by 2030 and reach net zero emissions by 2050. It has made notable progress towards meeting these targets. This includes significantly reducing its reliance on lignite and setting a binding target to end lignite-fired power generation by 2028 while working to ensure a just transition in its lignite mining regions and reducing energy poverty. Greece has also made strong progress on renewable energy, which covered 20% of its total final energy consumption in 2021. Following Russia’s invasion of Ukraine, Greece is reducing its reliance on Russian energy imports and ensuring secure access to energy by diversifying its supply and increasing domestic energy production. Despite these notable successes, significant challenges remain. Fossil fuels still account for most of Greece’s energy use and stronger efforts are needed on energy efficiency. n this report, the IEA provides a range of energy policy recommendations to help Greece smoothly manage its transition to a secure, efficient and flexible carbon neutral energy system.
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  • 31
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Keywords: Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Abstract: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
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  • 33
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 34
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.66
    Keywords: Taxation
    Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.276
    Keywords: Energy ; Trade ; Environment
    Abstract: This report combines multiple novel datasets to provide evidence that government support has contributed to increased carbon emissions from aluminium and steelmaking activities through an increase in production output and by shifting production to more emission intensive plants. While improvements in technology have driven overall emissions downward, there is no evidence that government support in this sector has been targeted at, or has contributed to, developing techniques that improve environmental performance. Removing such support could therefore contribute to a cost-effective decarbonisation strategy. For example, removing government support to aluminium smelting and steel making worldwide would reduce carbon emissions by 75% more than the reduction observed in 2020 resulting from COVID-related restrictions. In addition, the removal of such support would free up scarce public resources for alternative uses.
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  • 36
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/04
    Keywords: Economics ; Energy ; Environment ; Transport
    Abstract: The shipping industry is essential for international trade, but it is also an important source of CO2 emissions. To make progress towards climate targets, countries need to monitor CO2 emissions from vessels owned by their ship operator companies. However, most shipping activity takes place outside national borders, making it more difficult to monitor than activity taking place within countries. The OECD's experimental database on OECD.stat provides a new source of data for CO2 emissions from global shipping, which is available monthly in near real time. This data will help national statistics producers to compile their Air Emission Accounts (AEAs) for the System of Environmental Economic Accounting (SEEA). This Working Paper presents some initial results from the new data source and describes how they were produced. The method is based on granular and timely ship-level data provided by the United Nations Global Platform, and it uses a bottom-up estimation approach to produce results broken down by country and type of ship.
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  • 37
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264896079
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Keywords: Wasserstofftechnologie ; Brennstoffzelle ; Welt ; Energy
    Abstract: The Global Hydrogen Review is an annual publication by the International Energy Agency that tracks hydrogen production and demand worldwide, as well as progress in critical areas such as infrastructure development, trade, policy, regulation, investments and innovation. The report is an output of the Clean Energy Ministerial Hydrogen Initiative and is intended to inform energy sector stakeholders on the status and future prospects of hydrogen, while also informing discussions at the Hydrogen Energy Ministerial Meeting organised by Japan. Focusing on hydrogen's potentially major role in meeting international energy and climate goals, the Review aims to help decision makers fine-tune strategies to attract investment and facilitate deployment of hydrogen technologies at the same time as creating demand for hydrogen and hydrogen-based fuels. It compares real-world developments with the stated ambitions of government and industry. This year's report includes a focus on demand creation for low-emission hydrogen. Global hydrogen use is increasing, but demand remains so far concentrated in traditional uses in refining and the chemical industry and mostly met by hydrogen produced from unabated fossil fuels. To meet climate ambitions, there is an urgent need to switch hydrogen use in existing applications to low-emission hydrogen and to expand use to new applications in heavy industry or long-distance transport.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264710511
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 21 x 28cm.
    Keywords: Saubere Energie ; Nachhaltige Energieversorgung ; Finanzierung ; Afrika ; Energy
    Abstract: Although Africa accounts for one-fifth of the global population, the region currently attracts only 3% of global energy investment. By 2030, energy investment needs to double to over USD 200 billion per year, in order for African countries to achieve all their energy-related development goals, including universal access to modern energy, while meeting in time and in full their nationally determined contributions. Financing Clean Energy in Africa, a World Energy Outlook Special Report, builds on the key findings from the Africa Energy Outlook 2022, which introduced the Sustainable Africa Scenario (SAS), and charts innovative investment solutions across the continent that are critical to scale up energy investment. It develops a theory of change based on the positive spillover effects of increasing the availability of affordable capital for clean energy projects. Currently, the cost of capital for energy projects in African countries is at least 2-3x higher than in advanced economies and China, which hinders investment by raising project costs. The International Energy Agency (IEA) and the African Development Bank Group have joined forces to produce this new analysis, which benefitted from the review of over 85 case studies and over 40 stakeholder interviews. The report focuses on a range of topics, spanning technologies and financing providers, including local institutions, and looks at what types of capital are most suited for the specificities of each sector or technology. The analysis pays close attention to how to scale up private investment, including the role of de-risking support from development finance institutions (DFIs) and donors: by 2030, USD 28 billion of concessional capital will be necessary to mobilise the required USD 90 billion in private investment in clean energy. Increasing the role of the private sector allows DFIs and donors to also scale up support to non-commercial areas, such as enabling environments, unproven technologies and fragile and conflict-afflicted states, unproven technologies.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.63
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
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  • 41
    ISBN: 9789264820401
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Keywords: Saubere Energie ; Nachhaltige Energieversorgung ; Nachhaltige Mobilität ; Schwellenländer ; Brasilien ; China ; Indien ; Indonesien ; Mexiko ; Energy
    Abstract: This report assesses the impact of the road transport sector on energy demand, CO2 emissions and air pollution in several selected major emerging economies over the coming decades under several IEA modelling scenarios. Most notably the Announced Pledges Scenario (APS) aims to show to what extent announced ambitions and targets, including the most recent ones, are on the path to deliver emissions reductions required to achieve net zero emissions by 2050. Bringing about a road transport decarbonisation pathway in line with the APS in the selected major emerging economies - Brazil, People's Republic of China, India, Indonesia, Mexico and South Africa - will require significant enhancement of existing policies and the introduction of new innovative policies and measures in each of selected countries. Our report sets out six policy areas critical to the achievement of the road transport transitions and a series of recommendations for strengthening financing for the sector. Importantly, the report provides detailed reference to a wide range of policy measures and good practice already in place in many major emerging economies elsewhere to facilitate knowledge sharing among countries. It also places a special emphasis on the road transport sectors of India and Indonesia. These countries are IEA partners in their respective regions and benefit from an enhanced programme of work.
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  • 42
    ISBN: 9789264421332
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264409644
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Keywords: Energy ; Nuclear Energy
    Abstract: All low-carbon solutions will be required to achieve the world's net zero targets. Nuclear energy has a role to play in meeting this need. A wave of innovation in small modular reactors (SMRs) is advancing quickly with the potential to help decarbonise hard-to-abate sectors. Progress is real and is positioned to accelerate pathways to net zero. SMRs could replace coal on-grid, fossil fuel cogeneration of heat and power for heavy industry, diesel at off-grid mines, as well as producing hydrogen and synthetic fuels. Looking beyond technical feasibility, The NEA SMR Dashboard defines new criteria for assessing real progress in six additional dimensions of readiness: licensing, siting, financing, supply chain, engagement, and fuel. The first volume of the NEA SMR Dashboard assessed the progress of 21 SMRs. This second volume tracks the progress of an additional 21 SMRs around the world.
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  • 44
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: OECD Report to the G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
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  • 45
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Keywords: Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
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  • 46
    ISBN: 9789264522138
    Language: English
    Pages: 1 Online-Ressource (70 p.)
    Keywords: Erneuerbare Energie ; Saisonale Schwankungen ; Energy
    Abstract: Renewables are growing rapidly in the electricity systems around the world as countries seek to improve their energy security, meet emission reduction targets and take advantage of cheaper electricity sources. Thanks to successful use of flexibility resources – from stronger grids and interconnections to demand-side measures, affordable storage and dispatchable power supply – many countries have already securely and efficiently integrated significant shares of variable renewables (VRE) in their electricity generation. As wind and solar continue to grow as a proportion of generation, system level surpluses and periods of lower generation will eventually expand beyond hour-to-hour or daily variations to seasonal timescales. Addressing seasonal variability of renewables means that flexibility resources will be needed to varying extents throughout the year, even on a week-to-week or month-to-month basis.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264573345
    Language: English
    Pages: 1 Online-Ressource (105 p.)
    Keywords: Kohlepolitik ; Saubere Energie ; Klimaneutralität ; Südkorea ; Energy ; Korea, Democratic People's Republic of
    Abstract: This report was commissioned by Korea's Ministry of Trade, Industry and Energy and carried out jointly by the International Energy Agency (IEA) and the Korea Energy Economics Institute. The objective of the study was to provide high-level policy recommendations on Korea’s clean energy transition from coal in the power sector. The report covers a detailed review of policy and market developments around Korea’s transition to net zero. The scope of the report includes all sectors of the economy, industry and all the regions across the world, where we extract the main recommendations that are applicable to the case of Korea. Currently, the power sector is the largest CO2-emitting sector and coal is the single biggest source of CO2 emissions, as it is the backbone of many electricity systems. Thus, coal power plants have been a target for reaching net zero emissions by 2050 for long time. Korea has firm objectives to achieve carbon neutrality by 2050, aiming to accelerate the clean energy transition of coal power plants. Policy recommendations were formulated around two priorities: affordable and secure supply of electricity and people-centred transition.
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  • 48
    Language: English
    Pages: 1 Online-Ressource (146 p.)
    Keywords: Nachhaltige Energieversorgung ; Erneuerbare Energie ; Welt ; Energy ; Environment
    Abstract: The Clean Energy Transitions Programme 2022 (CETP) provides an overview of the programme’s major achievements in the last year. During this time, the CETP has driven forward an ambitious and impactful agenda, even as the world has contended with multiple overlapping crises. As just some examples, the CETP delivered the Energy Sector Roadmap to Net Zero Emissions in Indonesia , which ministers strongly welcomed at the G20, and has played a key role in shaping Indonesia’s landmark Just Energy Transition Partnership (JETP). Similarly, the IEA has been able to take its engagement to a whole new level with various African countries, such as with its first-ever report on the Clean Energy Transitions in the Greater Horn of Africa , and provided policy advice that was directly accepted into China’s latest five-year plan. More broadly, it has also supported strategically important work on critical minerals, energy employment and clean energy investment. Overall, the CETP’s combination of data, insight, advice and capacity building is making a strong positive contribution to advancing clean energy transitions around the world – with a focus on emerging and developing economies. In the five years since its launch, the CETP has become the largest and most important programme at theInternational Energy Agency (IEA). It has been the main vehicle through which theIEA has established, deepened and strengthened partnerships with major nonmember countries – those countries that are at the forefront of the clean energytransition. The programme has also played a crucial role in enabling the IEA tostrengthen its global leadership role in clean energy transitions at a pace and scalethat would otherwise not have been possible, with great benefit to theprogramme’s focus countries and IEA member countries alike.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264703315 , 9789264929364 , 9789264583337
    Language: German
    Pages: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Series Statement: OECD-Umweltprüfberichte
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Germany 2023
    Keywords: Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Abstract: Die Umweltergebnisse haben sich in Deutschland in den vergangenen zehn Jahren weiter verbessert. Das Land verfolgt ehrgeizige Klimaziele, um bis 2045 Klimaneutralität und nach 2050 Negativemissionen zu erreichen. Dennoch muss Deutschland seine Klimamaßnahmen vor allem im Gebäude- und im Verkehrssektor weiter beschleunigen und sich ganzheitlich mit der Energie-, Klima- und Biodiversitätskrise auseinandersetzen. Als Reaktion auf die Energiekrise wurde eine Reihe von Maßnahmen ergriffen, deren Größenordnung und Reichweite historisch sind. Diese dürften die Energiewende in den kommenden Jahren deutlich schneller voranbringen. Außerdem verstärkt Deutschland sein Engagement in der Klimaanpassung auf allen staatlichen Ebenen und hat ein ehrgeiziges Förderprogramm für Investitionen in naturbasierte Lösungen aufgelegt. Dies ist die vierte Ausgabe des OECD-Umweltprüfberichts Deutschland. Er enthält 28 Empfehlungen, die Deutschland helfen sollen, seine Umweltergebnisse weiter zu verbessern.
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  • 50
    ISBN: 9789264419179
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Keywords: Energieeinsparung ; Energiepolitik ; Lateinamerika ; Energy
    Abstract: Countries around the world are facing an energy security and affordability crisis affecting households, businesses and public budgets. In Latin America, household expenditure on energy services is second only to food. On average, the share of household budget for energy ranges between 7% and 9% of income – and up to more than 24% for the poorest households. As governments urgently implement measures to protect citizens and secure their economies, it is important to consider short- and long- term solutions to ease existing pain and reduce risks over time. While much attention focuses on securing energy supplies, it is equally important to take a hard look at the role of more efficient and flexible demand in securing affordable, reliable energy.Decades of policies and programmes have delivered energy savings around the world. As a result, energy systems are more resilient, bills are lower, and public budgets feel less pressure than they would have without these efforts. This report looks at energy efficiency and demand management policies and programmes across Latin America. It presents evidence of the results of these efforts on improving living standards, public budgets, energy security and employment, and provides a view on the opportunities to expand these benefits and support just energy transitions.
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  • 51
    ISBN: 9789264689374
    Language: English
    Pages: 1 Online-Ressource (102 p.)
    Keywords: Energieeinsparung ; Wirtschaftsindikator ; Energy
    Abstract: Energy efficiency indicators are key to tracking energy efficiency progress for a variety of purposes (e.g. policy making, monitoring targets, making energy projections, developing scenarios and planning, and benchmarking). This guide is for professionals and decision makers, describing options and good practices for the collection of energy end-use data and the development of energy efficiency indicators at the national level. In parallel, it can also be used as an assessment tool, helping countries/economies to locate their starting point, and to identify appropriate targets according to their respective national interests and priorities.The roadmap presented here encompasses the results of a consultation exercise across countries and presents good practices and practical tips. It acknowledges that there is no single solution, but a number of possible pathways instead, depending on national contexts and priorities. The roadmap is a strategic document looking at the whole value chain in the development of efficiency indicators, from the initial point where the need for data and indicators arises up to the later dissemination and data use stages, and is meant to be a useful resource for practitioners across the globe in the development of energy efficiency indicators.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
    Abstract: … more and more governments, as well as regional and international organisations, are focusing greater attention on nuclear energy’s potential role in combating global climate change. At the same time, the nuclear energy sector is facing many complex issues, with legal systems playing an increasingly vital role in adjudicating public policy and regulatory questions, particularly in countries with long-established nuclear power programmes
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (4 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Abstract: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 55
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
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  • 56
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1765
    Keywords: Economics ; Taxation
    Abstract: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
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  • 57
    ISBN: 9789264841963
    Language: English
    Pages: 1 Online-Ressource (31 p.)
    Keywords: Klimaneutralität ; Finanzierung ; Erdgas ; Erdöl ; Erdölindustrie ; Gaswirtschaft ; Treibhausgas-Emissionen ; Welt ; Energy
    Abstract: The oil and gas industry has some of the best and most cost-effective opportunities to reduce methane emissions. The potential to do so is clear. Some countries and companies have already demonstrated that achieving near-zero emissions from oil and gas operations is technically and economically possible. There are a growing number of initiatives, policies and regulations aiming to reduce emissions globally, and many reductions can be realised while saving money. However, overall progress has been much too slow, despite the record profits that the oil and gas industry saw in 2022. This report looks in detail at the investment requirements to deliver a sharp reduction in oil and gas methane emissions to 2030, and how these could be financed. The analysis is intended to inform discussions in the runup to COP28 and help prompt the necessary actions to accelerate the pace of change.
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  • 58
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 28cm.
    Series Statement: OECD Policy Briefs no.1
    Keywords: Economics ; Energy ; Science and Technology
    Abstract: Stimulus packages adopted following the COVID-19 pandemic – such as the US Inflation Reduction Act and NextGenerationEU - have been presented as an opportunity to "build back better" and accelerate the transition to a low-carbon economy while re-igniting the economy. But this revival of industrial policy has also raised concerns about the potential for a global green subsidy war. OECD analysed funding measures worth USD 1.3 trillion announced around the world in 2020-21 to support development and diffusion of low-carbon technologies. These measures can trigger substantial greenhouse gas emissions reductions while boosting the growth of the clean tech sector in all regions and reducing dependence over fossil fuel imports. This policy brief summarises key findings from our analysis and offers additional recommendations to policymakers.
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  • 59
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.42
    Keywords: Energy ; Industry and Services ; Environment
    Abstract: This paper presents the first estimates of the OECD project "Towards a pilot dashboard of SME greening and green entrepreneurship indicators", which is part of broader work of the OECD Committee on SMEs and Entrepreneurship (CSMEE) to support governments in making SMEs active players in the green transition. The paper first explains the rationale behind this measurement exercise, which relates to the importance of monitoring carbon emissions and energy consumption in the business sector, including SMEs, as governments strive to achieve their climate objectives. Thereafter, it gives an overview of the project methodology to produce estimates on the environmental footprint of SMEs. Finally, it presents the first estimates for the first five dashboard indicators: i) SME share of greenhouse gas emissions in the business sector; ii) SME share of energy consumption in the business sector; iii) SME greenhouse gas emissions (carbon) intensity; iv) SME energy intensity; v) SME energy price burden The paper also presents evidence on real SME electricity and gas consumption in Denmark thanks to pilot work with Statistics Denmark. A final Annex explains the project methodology in detail.
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  • 60
    Language: French
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Parallel Title: Parallele Sprachausgabe How Green is Household Behaviour?: Sustainable Choices in a Time of Interlocking Crises
    Keywords: Energy ; Agriculture and Food ; Environment ; Transport
    Abstract: Les choix des ménages – quoi manger, par quel moyen se rendre au travail, comment se chauffer, etc. – sont lourds de conséquences pour l’environnement. Alors qu’il est plus que jamais nécessaire d’agir en faveur de l’environnement et d’évoluer vers des modes de consommation plus soutenables, rendre ces choix plus durables promet de réduire notablement les incidences environnementales. Or, dans un contexte marqué par une accumulation de crises interdépendantes, les gouvernements peinent à accompagner les ménages afin de concrétiser ce potentiel. Le présent ouvrage passe en revue les résultats de l’enquête 2022 de l’OCDE sur la politique de l’environnement et l’évolution des comportements individuels. Cette enquête porte sur les attitudes et les comportements des ménages concernant l’énergie, les transports, les déchets et les systèmes alimentaires. Elle a été réalisée auprès de plus de 17 000 ménages dans 9 pays : Belgique, Canada, États-Unis, France, Israël, Pays-Bas, Royaume-Uni, Suède et Suisse. L’enquête a aussi servi à recueillir des informations sur les raisons pour lesquelles les personnes interrogées changent de comportement et sur les obstacles qu’elles doivent surmonter, et offre de ce fait une source unique de données empiriques pour éclairer l’action des pouvoirs publics en faveur de modes de consommation plus durables.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264405950
    Language: English
    Pages: 1 Online-Ressource (160 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Neuseeland ; Energy ; New Zealand
    Abstract: New Zealand has set ambitious targets for reducing greenhouse gas emissions, including achieving net zero emissions by 2050. The country enjoys many natural advantages for its energy transition, including an enviable renewable resource base. New Zealand already has a low‑emissions electricity system, with significant production from both hydropower and geothermal, and therefore has an attractive opportunity to leverage this clean electricity to decarbonise end-user sectors. This will require not only sizeable technological investments to efficiently electrify transport and industry, but will also necessitate a sizeable buildout of additional renewables generation capacity, along with supplemental grid and storage investments. Notably, the transport sector accounts for the highest share of emissions and is almost entirely dependent on oil. Industry is also a major contributor to New Zealand’s emissions and is heavily reliant on fossil fuels. In this report, the IEA provides energy policy recommendations to help New Zealand effectively manage the transformation of its energy sector in line with its climate targets.
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  • 62
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 63
    ISBN: 9789264560642
    Language: English
    Pages: 1 Online-Ressource (57 p.)
    Keywords: Elektrizitätsversorgung ; Statistische Methode ; Energy
    Abstract: The world remains far off track to reach universal access to electricity by 2030 – a key target canonised in UN Sustainable Development Goal 7 (SDG7). While many countries have set targets to advance universal electrification, it remains challenging to collect timely data on their progress, making it difficult to build or refine their electrification plans and policy strategies. To provide governments with the tools to achieve their goals, the Guidebook for Improved Electricity Access Statistics (hereafter “Guidebook”) focuses on methodologies using readily available supply-side data from electric utilities, mini-grid operators, and off-grid system distributors to track access to electricity trends. This approach can be adopted at a low-cost and provides accurate estimates on access rates with a potential time lag on the order of months, instead of years. Supply-side data complements household or census surveys, which can give a more nuanced, detailed picture, but are typically only run every five to ten years due to their expense. This report provides step-by-step guidelines on how to implement an improved supply-side data collection process, and produce more time-sensitive and comprehensive access to electricity indicators. In addition, the Guidebook proposes a standard method to capture mini-grids and stand-alone off-grid systems in calculating access to electricity, which are becoming increasingly more commonplace in strategies to reach universal access. Finally, the Guidebook suggests further steps practitioners can take to advance geospatial data collection and reporting, which has become the new best practice for electrification planning supporting both electric utilities and the vibrant off-grid industry.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264878532
    Language: English
    Pages: 1 Online-Ressource (187 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Finnland ; Energy ; Finland
    Abstract: Finland has set one of the most ambitious climate targets in the world, a legal obligation to reach carbon neutrality by 2035. It has made notable progress towards this target, deploying the first new nuclear reactor in Europe in over 15 years and strongly expanding wind generation. Thanks to the progress Finland has made on its clean energy transition, the country has the second lowest share of fossil fuels in its energy supply among IEA members. It is also reducing its reliance on Russian energy imports and ensuring energy security by increasing imports from other countries, raising domestic renewable energy production and improving energy efficiency. Despite these notable successes in clean energy and energy security, significant challenges remain. Imported fossil fuels still account for over a third of the energy supply while some areas of the Finnish economy, such as transport and key industrial activities, remain dependant on fossil fuels. Also, land use change and forestry in Finland, which have historically offset a significant amount of greenhouse gas emissions, became a net source of emissions for the first time in 2021. In this report, the IEA provides a range of energy policy recommendations to help Finland smoothly manage the transition to a secure, efficient and flexible carbon neutral energy system.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264439467
    Language: English
    Pages: 1 Online-Ressource (186 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Italien ; Energy ; Italy
    Abstract: Since the last review in 2016, Italy has raised its climate ambitions by aiming for carbon neutrality by 2050, and the country is on track to reach its 2030 targets for emissions reductions and energy efficiency. The government has taken encouraging initial steps to overcome the long permitting procedures, administrative burdens and increasing local opposition that have delayed new renewable installations. Italy in 2022 successfully reduced its reliance on Russian natural gas imports, by signing new contracts with alternative suppliers, making use of the pipeline and LNG infrastructure that it has built up over the last decade. Reducing overall demand for natural gas through an accelerated shift to alternative energy sources and a stronger focus on energy efficiency, especially in the building sector, will not only further strengthen energy security, but also help the country meet its climate targets. In this report, the IEA provides energy policy recommendations to help Italy effectively transform its energy sector in line with its goals.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264615458
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Keywords: Geschlechterverteilung ; Gleichberechtigung ; Nuklearindustrie ; OECD-Staaten ; Energy ; Social Issues/Migration/Health ; Nuclear Energy
    Abstract: Female scientists and engineers pioneered the nuclear and radiological fields, with leaders and innovators such as Marie Skłodowska-Curie and Lise Meitner, among many others, establishing the foundation of modern nuclear science and technology. Women continue to make vital contributions to the sector, but their visibility and overall numbers in the sector remain limited, especially in science, technology, engineering, and mathematics (STEM), and leadership roles. The lack of diversity in the sector represents a loss of potential innovation and growth and a critical threat to the viability of the field. This report features the first publicly available international data on gender balance in the nuclear sector. The data was collected from over 8 000 women in the nuclear workforce in 32 countries, as well as human resources data from 96 nuclear organisations in 17 countries. Based on the findings, a comprehensive, evidence-driven policy framework is proposed with practical recommendations.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264596863 , 9789264665897 , 9789264369009
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Keywords: Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Abstract: Germany has continued to improve its environmental performance over the past decade. It has ambitious climate targets with the aim to reach climate neutrality by 2045 and achieve negative emissions after 2050. Nevertheless, Germany will need to further accelerate climate action, particularly in the buildings and transport sectors, and address the triple crisis of energy, climate and biodiversity in an integrated and holistic manner. As part of its energy crisis response, Germany has taken a series of measures, which are historic in size and scope. They are set to massively accelerate its green energy transition in the coming years. It is also scaling up its engagement on climate change adaptation across all government levels and has initiated an ambitious programme to foster investments in nature-based solutions. This is the fourth OECD Environmental Performance Review of Germany. It provides 28 recommendations to help Germany further improve its environmental performance.
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  • 68
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
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  • 69
    ISBN: 9789264870147
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Keywords: Saubere Energie ; Förderung erneuerbarer Energien ; Elektrizitätswirtschaft ; Klimaschutz ; Thailand ; Energy
    Abstract: Since the publication of its latest Power Development Plan (PDP) in 2020 (PDP 2018 Revision 1), Thailand has considerably increased its emissions reductions objectives, announcing a net zero greenhouse gas emissions target for 2065 and carbon neutrality for 2050. As the power sector is a large part of the country's emissions, and because it has a key role to play in decarbonising other sectors, meeting these targets is possible only if the power sector is decarbonising too. This report hence analyses how Thailand can achieve its clean electricity transition, by comparing the planned trajectory of the PDP with the emissions targets, and providing an assessment of the gaps. Building upon the current PDP, this report analyses how the Thai power system can decrease its emissions to meet the targets by increasing the amount of wind and solar PV in its system, and how it can integrate these variable renewable energy sources efficiently. This report concludes work area one of the joint work programme among the Electricity Generating Authority of Thailand (EGAT), the Ministry of Energy of Thailand and the International Energy Agency (IEA), and has benefited from data and input from the Thai counterparts. The analysis is based on a PLEXOS model of the Thai power system that has been developed by the IEA in cooperation with EGAT.
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  • 70
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Abstract: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
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  • 72
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264387836 , 9789264585829 , 9789264486997
    Language: French
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Costa Rica 2023
    Keywords: Energy ; Development ; Environment ; Governance ; Costa Rica
    Abstract: En tant que pays mégadivers, le Costa Rica est connu dans le monde entier pour avoir réussi à inverser la déforestation et à poursuivre un modèle de croissance fondé sur l'utilisation durable de ses ressources environnementales. Cependant, la consommation d'énergie et les émissions de gaz à effet de serre qui en découlent ont augmenté au cours de la dernière décennie. Les voitures particulières sont une source majeure et croissante d'émissions affectant le climat et la qualité de l'air. L'élimination des déchets repose encore sur les décharges et une grande partie des eaux usées n'est pas traitée. Le vaste réseau de zones protégées du Costa Rica et son programme pionnier de paiement pour les services écosystémiques ont contribué à réduire la perte de biodiversité et à accroître la capacité de séquestration du carbone par les forêts. Toutefois, davantage doit être fait pour lutter contre les pressions exercées sur la biodiversité par le développement des infrastructures et des établissements humains, le tourisme, l'agriculture et la pêche. L'ampleur des investissements nécessaires pour atteindre les Objectifs de développement durable exige d'améliorer l'efficacité des dépenses publiques, de mobiliser les financements privés, d'appliquer strictement les réglementations et de fournir des incitations adéquates. Il s'agit du premier Examen des performances environnementales du Costa Rica par l'OCDE. Il évalue les progrès réalisés par le pays en matière de développement durable, avec un chapitre spécial consacré à la biodiversité, et fournit 52 recommandations. La présente version abrégée contient le résumé, de même que l'évaluation et les recommandations officielles du rapport.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264745353 , 9789264628809 , 9789264612327
    Language: English
    Pages: 1 Online-Ressource (432 p.) , 21 x 28cm.
    Keywords: Energy ; Environment ; Governance ; Netherlands
    Abstract: Low-emission hydrogen is expected to play an important role in the energy transition to tackle the climate crisis. It can decarbonate "hard-to-abate" sectors still relying on fossil fuels, turn low-carbon electricity into a fuel that can be transported using pipelines and provide a green transport alternative, in particular for heavy-duty and long-distance transport. Given its potential to combat climate change, it can allow for a net reduction in societal risks if managed responsibly. However, while its potential is widely acknowledged, its application is not yet meeting ambitions. Regulation is crucial to facilitate its application and ensure its safety. This report analyses trends, risks, and regulation of hydrogen technologies across economies. It supports the use of low-emission hydrogen as part of the energy transition, by making recommendations for effective risk-based regulation, regulatory delivery and governance.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
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  • 76
    ISBN: 9789264817753
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Abstract: International co-operation is key to keep enhancing global nuclear safety. In this regard, the NEA Working Group on the Analysis and Management of Accidents (WGAMA) seeks to advance the scientific and technological knowledge base needed for the prevention, mitigation and management of potential accidents in nuclear power plants, and to encourage international convergence on safety issues in this area. This report aims to facilitate communication between reactor safety stakeholders by summarising the main aspects of the WGAMA activities. It discusses the key safety topics related to the analysis and management of accidents and their context; the approach and methodologies to cope with reactor safety issues; recent reactor safety issues that have been dealt with; and potential future activities.
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  • 77
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264704251 , 9789264988477 , 9789264732940
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Costa Rica 2023 (version abrégée)
    Keywords: Umweltschutz ; Umweltpolitik ; Costa Rica ; Energy ; Environment ; Governance ; Development ; Costa Rica
    Abstract: A megadiverse county, Costa Rica is known globally for its success in reversing deforestation and pursuing a growth model based on the sustainable use of its environmental resources. However, energy use and related greenhouse gas emissions increased in the last decade. Private cars are a major and growing source of emissions affecting climate and air quality. Waste disposal still relies on landfills, and much wastewater is untreated. Costa Rica's extensive protected area network and pioneering programme of payments for ecosystem services have helped reduce biodiversity loss and extend forests' carbon sequestration capacity. However, more should be done to tackle pressures on biodiversity from development of infrastructure and settlements, tourism, farming and fishing. The sheer scale of investment needed to achieve the Sustainable Development Goals calls for improving the efficiency of public spending, mobilising private finance, strictly enforcing regulations and providing adequate incentives. This is the first OECD Environmental Performance Review of Costa Rica. It evaluates the country's progress towards sustainable development, with a special chapter focusing on biodiversity, and provides 52 recommendations.
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  • 79
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264611542
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Keywords: Treibhausgas-Emissionen ; Welt ; Energy
    Abstract: CO2 Emissions in 2022 provides a complete picture of energy-related greenhouse gas emissions in 2022. The report finds that global growth in emissions was not as high as some had originally feared amid the disruptions caused by the global energy crisis. This latest release brings together the IEA’s latest analysis, combining the Agency’s estimates of CO2 emissions from all energy sources and industrial processes, as well as providing information on energy-related methane and nitrous oxide emissions. This report is part of the IEA’s support of the first global stocktake of the Paris Agreement, which will be finalized in the run up to COP28, the next UN Climate Change Conference, at the end of 2023.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Abstract: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/02
    Keywords: Energy ; Environment ; Economics
    Abstract: The System of Environmental Economic Accounting Central Framework (SEEA CF) was adopted in 2012. In one decade, it has expanded to 92 countries, including most OECD countries. However, there is still work to be done by national statistics producers to increase the use of SEEA statistics. This paper focuses on the SEEA stocks and flows accounts, providing examples of where they are already used to support public policy making in high-priority areas such as climate change, environmental sustainability, the circular economy, and management of ecosystems and freshwater, as well as feeding into indicators, dashboards and other frameworks. Although these examples show that SEEA statistics are already informing public policy making in many countries, there are still important “influence gaps”. The second part of this paper discusses why these gaps exist and what can be done about them.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Keywords: Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Abstract: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264979000 , 9789264390928 , 9789264848375
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Nachhaltige Entwicklung ; Globalisierung ; Kleine Inselentwicklungsländer ; Guadeloupe ; Economics ; Energy ; Development ; France
    Abstract: Located in the Caribbean Sea, Guadeloupe is a French Overseas Department and a European Outermost Region in search of a more sustainable economic development pathway. In support of that endeavour, this Production Transformation Policy Review (PTPR) Spotlight looks at the region's opportunities and challenges, identifying priority actions in several areas, including the bio- and circular economy, creative sectors and renewable energies. The Spotlight enriches our understanding of the diversity of development pathways, including those of Small Island Developing States (SIDS). It is the result of an extensive peer-review process involving public and private stakeholders from Colombia, Caribbean countries and other EU outermost regions.
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  • 87
    ISBN: 9789264420564
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Keywords: Energy
    Abstract: A future with net zero emissions requires scaling up improvements in energy efficiency, electrification of end uses and renewable energy generation. For the Association of Southeast Asian Nations (ASEAN), a growing population and rising standards of living will massively increase future energy demand. Mitigating growing electricity demand and integrating renewable energy into electricity generation will therefore be paramount for the region's clean energy transition and avoid lock-in of additional fossil fuel generation. The intermittent nature of variable renewable energy and increasing deployment of distributed energy resources are putting additional pressure on existing grids. In response to these challenges, this report explores the opportunities and challenges for efficient grid-interactive buildings in the ASEAN region. Such buildings are becoming a crucial element for the global ambition to attain net zero emissions, as they can combine enhanced energy efficiency, advanced smart digital technologies and decarbonised electricity generation. This integration creates the potential for buildings to shift from energy-intensive consumers to low-carbon prosumers, empowered by digital technologies that can offer flexibility benefits to the electricity grids. With the ability to produce, consume, store, sell and buy energy, buildings become active participants in the building-to-grid ecosystem. Drawing on relevant international trends and best practices, the current report lays out an analytical framework to assess a variety of factors that can enable a building to become energy efficient and grid-interactive. The framework is used to analyse the current situation in countries of the ASEAN region. The report provides policy-oriented recommendations and guidelines tailored to different stages of the process for adopting efficient grid-interactive solutions in buildings. These recommendations can support ASEAN policy makers in their policy development to create an energy-efficient and grid-interactive built environment, contributing to a cleaner and more sustainable energy future.
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  • 88
    ISBN: 9789264778740
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Keywords: Energy ; Environment
    Abstract: Technology manufacturing plays a pivotal role in the energy transition required to meet climate, energy security and economic development goals. Deploying clean energy technologies at the pace required to put the world on a trajectory consistent with net zero emissions by mid-century will demand rapid expansion in manufacturing capacity, underpinned by secure, resilient and sustainable supply chains for their components and materials. The State of Clean Technology Manufacturing: Energy Technology Perspectives Special Briefing provides an update on recent progress in clean energy technology manufacturing in key regions. It focuses on five technologies – solar PV, wind, batteries, electrolysers and heat pumps – that will be critical to the energy transition. Manufacturing capacity for these technologies is expanding rapidly, driven by supportive policies, ambitious corporate strategies and consumer demand. The aim is to keep decision makers informed of investment trends and the impact that recent industrial strategies are having in these highly dynamic sectors. This special briefing was produced to support deliberations at the 2023 G7 Leaders' Summit in Hiroshima, Japan, from 19-21 May 2023. It builds on analysis in the latest edition of the IEA's flagship technology publication, Energy Technology Perspectives 2023 (ETP-2023), published in January 2023, to take into account the latest announced expansions in manufacturing capacity.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264986695 , 9789264476257 , 9789264732964
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Treibhausgas-Emissionen ; Klimaschutz ; Emissionshandel ; Theorie ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment
    Abstract: Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
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  • 90
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
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  • 91
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.43
    Keywords: Economics ; Energy ; Industry and Services ; Environment
    Abstract: This paper takes stock of one year of policy responses to the 2022/2023 energy crisis triggered by Russia's war of aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy responses" are defined as all government policies, whether SME-specific or not, which have lowered or affected in other way the price of electricity and natural gas paid by SMEs. The paper discusses three broad policy categories and related approaches implemented across countries: price-support measures; income-support measures; and complementary policies fostering the green transition. Overall, while emergency measures were initially centred on energy-intensive sectors, a larger number of SMEs was eventually covered as governments ramped up the scale and scope of their action due to the protraction of the Russian war in Ukraine. Going forward, as wholesale energy prices return to pre-war levels, price-support measures should be withdrawn. Income support could be used in some cases to help companies deal with still high retail energy prices, but the main policy focus should shift towards measures that improve the energy efficiency and environmental performance of SMEs.
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  • 92
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264995925
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Keywords: Umweltstatistik ; Klimawandel ; Lateinamerika ; Karibischer Raum ; Urban, Rural and Regional Development ; Energy ; Environment
    Abstract: Environment at a Glance in Latin America and the Caribbean: Spotlight on Climate Change focusses on climate change, looking at trends in greenhouse gas emissions, exposure to climate-related hazards and climate policies. It provides key messages on past progress and remaining efforts to be made in Latin America and the Caribbean. The report draws on the OECD's expertise in environmental data and indicators, on the work of the International Programme for Action on Climate (IPAC) and is part of the OECD Latin America and the Caribbean Regional Programme. The indicators presented come from OECD and other international databases, and reveal substantive gaps in the availability of data on the environment and climate in the region. This interactive report allows users to play with the data and graphics and to download and share them.
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  • 94
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
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  • 95
    ISBN: 9789264754362
    Language: English
    Pages: 1 Online-Ressource (179 p.)
    Keywords: Energy
    Abstract: The Breakthrough Agenda Report 2023 is an annual collaboration between the International Energy Agency (IEA), the International Renewable Energy Agency (IRENA) and the United Nations Climate Change High-Level Champions, focused on supporting stronger international collaboration to drive faster reductions in global greenhouse gas emissions. This year's report shows that current efforts on clean energy and sustainable solutions, while improving, are not yet delivering the levels of investment and deployment required to meet international climate goals. In response, it calls on governments to strengthen collaboration in key areas – such as standards and regulation, financial and technical assistance and market creation – to turbocharge the transition. The second annual report assesses progress made since 2022 in priority areas for international collaboration, and sets out a series of recommendations for countries to work together in each sector to help reduce emissions over the next decade and stave off the worst effects of climate change. The report shows how the transition to clean energy and sustainable solutions is accelerating across many sectors, with unprecedented expansion in technologies such as electric vehicles and solar PV. It highlights that electric passenger cars are set to account for 18% of total car sales in 2023, while investment in clean energy technologies is significantly outpacing spending on fossil fuels. But other high emissions and hard-to-abate sectors such as steel, hydrogen and agriculture are not transitioning quickly enough despite encouraging progress in some areas. The report found that in the past year, only modest progress has been made in strengthening international collaboration in the areas where it is most needed. Progress has been made in expanding financial assistance to developing countries in some sectors, and in joint research and development initiatives. But much more progress is needed in aligning policies to create demand for clean technologies, and in establishing dialogue on trade in sectors where this is likely to be critical to the transition. In most sectors, participation in the leading initiatives for practical cooperation still falls short of a majority of the global market. The report argues that greater political commitment is needed to progress from softer forms of collaboration, such as sharing best practice, to harder forms such as alignment of standards and policies, which are more difficult but can yield greater gains in mobilising investment and accelerating deployment.
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  • 96
    ISBN: 9789264662810
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264795570
    Language: English
    Pages: 1 Online-Ressource (181 p.)
    Keywords: Energie ; Energiequelle ; Energiewirtschaft ; Energieversorgung ; Welt ; Energy
    Abstract: This year's edition of the World Energy Investment provides a full update on the investment picture in 2022 and an initial reading of the emerging picture for 2023. The report provides a global benchmark for tracking capital flows in the energy sector and examines how investors are assessing risks and opportunities across all areas of fuel and electricity supply, critical minerals, efficiency, research and development and energy finance. It focuses on some important features of the new investment landscape that are already visible, including the policies now in place that reinforce incentives for clean energy spending, the energy security lens through which many investments are now viewed, widespread cost and inflationary pressures, the major boost in revenues that high fuel prices are bringing to traditional suppliers, and burgeoning expectations in many countries that investments will be aligned with solutions to the climate crisis.
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  • 98
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 99
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
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  • 100
    ISBN: 9789264422315
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Keywords: Wasserstofftechnologie ; Erneuerbare Energie ; Oman ; Energy ; Oman
    Abstract: The production of hydrocarbons has a dominant role in Oman's economy with oil and gas representing around 60% of total export income in recent years. In 2022, Oman announced a target to become net zero by 2050 and an aim to significantly ramp up the domestic production of hydrogen from renewable electricity. The country is well placed to produce large quantities of renewable hydrogen and hydrogen-based fuels like ammonia thanks to its high-quality renewable resources. Oman has also vast amounts of land for large-scale project development, and existing fossil fuel infrastructure that can be used or repurposed for low-emission fuels. Oman can become a competitive producer and exporter of renewable hydrogen and ammonia already by the end of this decade, while simultaneously increasing the share of renewables in its power mix. This new IEA report – the first of its kind analysing the potential of renewable hydrogen in a producer economy – indicates that renewable hydrogen is set to bring multiple benefits in terms of investment, natural gas savings and avoided CO₂ emissions as Oman transitions towards a net zero economy.
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