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  • Paris : OECD Publishing  (3,477)
  • Paris : OECD Publishing.  (1,774)
  • Paris : OECD Publishing ;  (19)
  • Paris
  • Environment  (2,877)
  • Taxation  (2,480)
Datasource
Material
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 2
    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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  • 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: 9789264567634 , 9789264940802 , 9789264710153
    Language: English
    Pages: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Förderung erneuerbarer Energien ; Erneuerbare Energie ; Umweltschutzinvestition ; Bauinstallation ; Philippinen ; Environment ; Finance and Investment
    Abstract: In recent years, the Philippines has increased its commitment to climate action and its efforts to decarbonise the domestic economy. The power sector in the Philippines accounts for 58% of the country’s overall carbon emissions and will be an important driver of domestic emission reduction efforts to meet national climate and energy targets. Renewables, such as offshore wind, are expected to play a key role in the transition toward a low-carbon energy mix. With more than 17 thousand kilometres of coastline, the Philippines is estimated to have an offshore wind potential of 178 GW. However, this potential has yet to be leveraged. Alongside a changing power sector, progress on energy efficiency is needed to achieve the country’s emission reduction goals, with energy savings estimated at approximately 2% annually for the residential and commercial sectors. To deliver a clean energy transition, the Philippines requires estimated cumulative investments of over USD 300 billion between now and 2040. This report outlines key actions needed to unlock finance and investment in offshore wind power and energy efficiency in public buildings. It also provides a comprehensive overview of the progress to date and the challenges to mobilise near-term finance in those sectors, assist the Philippines transition towards a low-carbon economy, and achieve broader development goals.
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  • 6
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 7
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 8
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 9
    ISBN: 9789264852204 , 9789264841307 , 9789264757783
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Nachhaltige Entwicklung ; Umweltpolitik ; Anleihe ; Nachhaltige Kapitalanlage ; Finanzmarkt ; Usbekistan ; Environment ; Finance and Investment ; Uzbekistan
    Abstract: The scale of Uzbekistan’s green transition requires a marked increase in private financing to fill the existing spending gap. The outsized role of the state in Uzbekistan’s economy and its underdeveloped domestic capital market act as significant constraints and call for a diversification of sources to finance the green transition. Since 2021, Uzbekistan has made green bonds a central part of its strategy to fill the financing gap and mobilise new sources of capital for its domestic green infrastructure projects. This publication explores the current market and institutional set-up in Uzbekistan, the reforms that have led to recent issuances of both sovereign and corporate thematic bonds, and the remaining barriers to further uptake of the instrument. The report also provides policy recommendations related to the market's institutional set up, Uzbekistan's regulatory framework for debt capital markets and emerging opportunities for further green bond use aimed at key stakeholders, including policy makers and market participants.
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  • 10
    ISBN: 9789264890510 , 9789264539907 , 9789264408913
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Industrialisierung ; Industriepolitik ; Wirtschaftliche Anpassung ; Ägypten ; AfCFTA-Staaten ; Trade ; Industry and Services ; Environment ; Development ; Egypt
    Abstract: At a time when global trade is under pressure and countries increasingly turn to regional integration to support their development, this Spotlight is a timely read for policy makers and business leaders in Africa and beyond. It shows how harnessing the African Continental Free Trade Area (AfCFTA) can support industrialisation in Egypt, and more widely in Africa, by tapping the full potential of regional supply chains, including renewable energies, pharmaceuticals, logistics and creative industries. This report builds on and enriches the Production Transformation Policy Review of Egypt: Embracing Change, Achieving Prosperity.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 12
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.143
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: The transition to climate neutrality requires cost reductions in existing clean technologies to enable rapid deployment on a large scale, as well as the development of emerging technologies such as green hydrogen. This policy paper argues that science, technology, innovation, and industrial (STI&I) policies focusing on developing and deploying low-carbon technologies are crucial to achieving carbon neutrality. It notes however that the current level of innovation is insufficient to meet the net-zero challenge due to a policy emphasis on deployment rather than research and development (R&D) support. The paper explores the rationale for more ambitious STI&I policies targeted at R&D for climate neutrality and provides policy recommendations for an effective innovation policy for net-zero, including its interaction with the broader climate policy package.
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  • 13
    ISBN: 9789264959972
    Language: English
    Pages: 1 Online-Ressource (76 p.)
    Keywords: Energy ; Environment
    Abstract: Tackling methane in the coal sector is a major opportunity for climate action that can also strengthen energy security. Experience shows that there are several steps countries can take today – using existing technologies and tools – that can lead to significant reductions in methane emissions from coal mining. This report highlights the lessons learned in different coal-producing jurisdictions to support the development of smart and effective methane regulation. It then provides detailed guidance on the process of designing, drafting and implementing new regulations. Finally, it discusses the different regulatory approaches currently in use for methane, with the aim of providing a comprehensive toolkit for policy makers.
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  • 14
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Trade and Environment Working Papers no.2023/01
    Keywords: Energy ; Environment ; Trade
    Abstract: Affordable and sustainable lithium-ion batteries are key to the development of electric vehicles markets and to the green energy transition. Circular economy solutions for end-of-life batteries can help address primary inputs disruptions, while reducing environmental costs associated with the mining of these inputs or with battery production. Circular value chains would also help address waste and disposal problems as Li-ion batteries reach end of life. These chains are in their infancy, as complex battery designs, material chemistries and insufficient waste stocks hamper their viability, but the projected growth should support profitability. International trade in Li-ion batteries waste will remain essential in markets where domestic waste streams are insufficient to achieve the scale necessary for economically viable recycling, or where inadequate infrastructure imposes reliance on recycling capacities abroad. Promoting circular value chains for Li-ion batteries would require greater clarity on the status of these batteries as waste, consistency of transport and storage safety regulations, trade facilitation and harmonisation of standards for battery design, and regulatory targets for waste collection and recycling rates, coupled with stewardship and take-back schemes.
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  • 15
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 16
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 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 Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 17
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.211
    Keywords: Environment ; Transport
    Abstract: This report takes stock of scientific findings to date regarding the distributional effects of policies discouraging car use in urban areas. These policies include cordon tolls, distance-based charges, fuel taxes, parking measures and public transport subsidies. The report describes the mechanisms responsible for the distributional effects of these policies and offers insights regarding how such policies can be designed to minimise adverse equity outcomes. It also provides recommendations regarding the design and procedural modifications that standard instruments require in order to be more acceptable to the public and to governments. Finally, it identifies a number of issues that warrant further research in the pursuit of greater equity in the outcomes of urban road transport policies.
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  • 18
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.210
    Keywords: Environment
    Abstract: Global trade in plastic waste and scrap declined further (2017-2021) in 2021 and preliminary data indicates a continuing trend in the first half of 2022 (January to May). The combined trade surplus of OECD Member Countries (i.e., the difference between exports and imports) continued to decrease. Less plastic waste and scrap is being exported by OECD countries to non-OECD countries, however some countries still export substantial volumes to non-OECD countries. Particularly several non-OECD south-east Asian countries remain large export destinations. At the same time, trade between OECD countries has increased. The value and composition of plastic waste and scrap exports in 2021 suggests that more high value and easy to recycle plastic waste was traded. The trade regime remains dynamic with new export destinations emerging, which deserve further monitoring.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (92 Seiten) , Diagramme
    Series Statement: OECD Trade Policy Papers no.269
    Keywords: Environment ; Trade ; Kohlendioxidemission ; Außenhandel ; Produktion ; Erneuerbare Energien ; Kritischer Rohstoff ; Exportbeschränkung
    Abstract: The challenge of achieving net zero CO2 emissions will require a significant scaling up of production and international trade of several raw materials which are critical for transforming the global economy from one dominated by fossil fuels to one led by renewable energy technologies. This report provides a first joint assessment of data on production, international trade, and export restrictions on such critical raw materials from the OECD’s Inventory of Export Restrictions on Industrial Raw Materials covering the period 2009-2020. It presents data on production and trade concentrations, sheds early light on the impact of export restrictions, and discusses possible directions of further work in this area. The evidence presented suggests that export restrictions may be playing a non-trivial role in international markets for critical raw materials, affecting availability and prices of these materials. OECD countries have been increasingly exposed to the use of export restrictions for critical raw materials.
    Note: Volltext: PDF
    URL: Volltext  (kostenfrei)
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
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  • 21
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 22
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.219
    Keywords: Environment ; Social Issues/Migration/Health
    Abstract: Exposure to chemicals has been shown to reduce IQ in children. In turn, a person’s IQ is likely to affect their educational achievements, which may then affect lifetime earnings, more generally, a person’s quality of life. At the same time, authorities face challenges in regulating chemical substances through actions such as bans and prohibitions, because of the difficulty in explicitly considering the economic benefits and costs of such regulations. Moreover, economic studies that show the value of reducing IQ loss caused by chemical exposure are not yet available. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost benefit analyses of chemicals management options and environmental policies in general. The present paper details a stated preference survey estimating WTP to avoid IQ loss, filling an important gap in the valuation literature and addressing a need for applied benefits analysis for chemicals regulation. The SWACHE IQ loss survey was fielded in 11 countries: Australia, Canada, Denmark, Korea, Netherlands, Poland, Portugal, South Africa, Sweden, the United Kingdom and the United States.
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  • 23
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.195
    Keywords: Agriculture and Food ; Environment ; United Kingdom
    Abstract: Improving the resilience of farmers against external shocks is a priority for policy makers. This paper measures the resilience of a sample of farmers in the United Kingdom to assess the impact of the 2011-12 drought on their productivity and income. The analysis allows for the distinction of four resilience capacities: to prepare; to absorb the immediate impact of the shock; to adapt farming practices to a new environment; and to transform the business model, and improve productivity and income in the longer term. Results show that a single farm rarely performs strongly across these four capacities, and that those farms that best absorb the impact of the drought, perform poorly in transforming their business after the shock. While size and diversification improve absorption and adaptation, innovation is a key driver of long-term resilience to keep the pace of productivity gains. In the past, policies on agricultural risk management focused on the absorption capacity of farms and on stabilising income. Forward-looking resilience policies today need to prioritise other capacities, in particular preparedness, adaptation and transformation.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 25
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/IEA Climate Change Expert Group Papers no.2023/02
    Keywords: Environment
    Abstract: Parties established the Mitigation Work Programme (MWP) at COP26 to ”urgently scale up mitigation ambition and implementation” to help reach the temperature goal of the Paris Agreement. At COP27, Parties further fleshed out the MWP, which will be operationalised each year between 2023-2026 via at least two global dialogues, other dialogues and investment-focused events. This paper outlines key questions that could shape the aims, scope, focus, format, and participation in the dialogues, as well as the possible interplay between the MWP global dialogues and investment-focused events by drawing on experiences with other processes and events inside and outside the UNFCCC. This paper also provides lessons from examples in three sub-sectors where mitigation actions have been rapidly scaled up. This paper highlights several open questions related to the substance, process, and timing of the global dialogues and the investment-focused events, as well as potential linkages between these. The paper also discusses possible implications of different choices on these open questions. Decisions on the scope, format, and aims of the MWP dialogues will influence their impacts and the relevance of these dialogues to different countries and stakeholders. Yet, dialogues and events under the MWP will face trade-offs between concentrating on short- versus longer-term issues and outcomes and on choosing a broad or narrow focus. Such choices will impact how many countries the event or dialogue is relevant to. In addition, there are various ongoing initiatives and events outside the UNFCCC that are relevant to the aims of the MWP and that the MWP could usefully learn from. Careful mapping and co-ordination are needed to ensure that the MWP builds on, rather than duplicates, existing initiatives and events within and beyond the UNFCCC.
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  • 26
    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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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264950467 , 9789264818279 , 9789264596221
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Анализ делового климата в Казахстане
    Keywords: Frühindikator ; Auslandsinvestition ; Multinationales Unternehmen ; Privatwirtschaft ; Reform ; Kasachstan ; Environment ; Finance and Investment ; Kazakhstan
    Abstract: The global push for more sustainable and less-carbon intensive economic models has increased the salience of Kazakhstan’s long-standing diversification agenda. That this agenda remains only partially fulfilled reflects a number of issues that affect the conditions for investment, innovation and entrepreneurship. Elaborating on feedback garnered through a small, focussed survey of foreign firms in Kazakhstan, this report provides new insights into private-sector perceptions of the ongoing reform process and in doing so draws attention to some of the most pressing issues facing policymakers and business.
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  • 28
    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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  • 29
    ISBN: 9789264437593 , 9789264625549 , 9789264975415
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Net Zero+: Climate and Economic Resilience in a Changing World
    Keywords: Environment
    Abstract: Pour les responsables de l’élaboration de la politique climatique, il s’agit aujourd’hui de concilier la nécessité d’agir immédiatement en faveur du climat en passant à la vitesse supérieure, et celle de répondre aux crises ponctuelles causées notamment par la pandémie de COVID-19 et la guerre d’agression de la Russie en Ukraine. Relever ce défi impose une approche nouvelle centrée sur la résilience systémique et la formulation de politiques climatiques et économiques qui résisteront aux éventuelles perturbations futures. Ce rapport propose aux responsables publics un ensemble de recommandations cohérent sur la façon de renforcer cette résilience, qui trouve son fondement dans les travaux concernant le climat menés dans les différents domaines d’activité de l’OCDE, dont la politique économique et budgétaire, la fiscalité, la finance, le développement, la science et la technologie, l’emploi et les affaires sociales, l’environnement. On y trouvera des éclairages nouveaux sur les moyens d’assurer la résilience de la transition vers la neutralité en gaz à effet de serre elle-même, et de renforcer parallèlement la résilience face aux répercussions croissantes du changement climatique. Ce rapport fait la synthèse du projet Neutralité GES + de l’OCDE, première phase d’une initiative transversale qui se poursuit et marque une avancée majeure vers une approche de l’OCDE à l’échelle de l’ensemble de l’administration en matière de politique climatique. La présente version abrégée contient la Préface, l’Avant-propos, le Résumé et le Chapitre 1 du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
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  • 30
    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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  • 31
    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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  • 32
    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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  • 33
    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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  • 34
    ISBN: 9789264928534 , 9789264907959 , 9789264816848
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: Series on Chemical Accidents
    Keywords: Environment
    Abstract: Chemical accidents with serious consequences continue to happen in OECD Member countries and worldwide. Over the past decades, successive major accidents have caused deaths, injuries, significant environmental pollution and massive economic losses – from the hydrogen fluoride leak in Gumi (Korea) in 2012, the ammonium nitrate explosion in West, Texas (United States) in 2013 or, recently, the blow-up of a chemical facility in Tarragona (Spain) and the explosion at the port of Beirut (Lebanon) in 2020, and the blast in Leverkusen (Germany) in 2021. This third edition of the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response provides guidance for the safe planning and operation of hazardous installations. It aims to support public authorities and industry in taking appropriate actions to prevent chemical accidents and to mitigate impacts of accidents that do nevertheless occur. These guiding principles apply to fixed installations at which hazardous substances are produced, processed, handled, stored, used or disposed of, in such a form and quantity that there might be a risk of occurrence of a chemical accident. These guiding principles constitute the technical guidance supporting the implementation of the Decision-Recommendation of the Council concerning Chemical Accident Prevention, Preparedness and Response adopted in 2023.
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  • 35
    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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  • 36
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Series on Adverse Outcome Pathways no.30
    Keywords: Environment
    Abstract: Stressors that exhibit immunosuppression might act by different mechanisms, i.e. alter the number of cells involved in the immune response, the ability of the cells to produce cytokines, chemokines, antibodies or growth factors, the composition of the subpopulations of cells present at the site of the response, or the function of the cells. This Adverse Outcome Pathway (AOP) describes how impairment of the signaling receptor IL-1R1 in T cells can lead to impaired T cell activation and antibody production, leading to increased susceptibility to infection. The AOP focuses on the blocking of binding of IL-1 to IL-1R1, leading to the Inhibition of Nuclear factor kappa B (NF-kB). This AOP is referred to as AOP 277 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
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  • 37
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.222
    Keywords: Environment ; Finance and Investment
    Abstract: Since the adoption of the Paris Agreement, governments and economic actors have increasingly been setting greenhouse gas emissions reduction or net zero targets. Amidst risks of delayed action and greenwashing, there is need to understand whether climate related targets and transition plans are consistent with the Paris Agreement. Climate change mitigation scenarios can be used as inputs to design such targets and plans, and as benchmarks to assess progress towards them. In this context, this paper proposes criteria for selecting global climate change mitigation scenarios that can be considered consistent with the Paris Agreement temperature goal and emissions objectives, based on state-of-the-art literature on climate science and mitigation scenarios.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.33
    Keywords: Artenvielfalt ; Finanzrisiko ; Bankenaufsicht ; Risikomanagement ; Zentralbank ; Environment ; Finance and Investment
    Abstract: This paper presents a methodological supervisory framework to help central banks and financial supervisors assess biodiversity-related financial risks, impacts and dependencies in the financial sector, including transmission channels for physical and transition risks. This framework is designed to translate biodiversity risks into financial risks. It draws on a previous mapping of existing approaches, while also accounting for broader nature-related financial risks. While acknowledging different national circumstances, this methodological framework is designed to be applicable broadly for central banks, supervisors and commercial banks across different countries.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.35
    Keywords: Öffentliche Investition ; Umweltverträglichkeit ; Umweltverträglichkeitsprüfung ; Irland ; Environment ; Governance ; Ireland
    Abstract: Infrastructure is an essential consideration when it comes to both climate change mitigation and adaptation. It plays a pivotal role in achieving climate neutrality and resilience but is also susceptible to certain risks. As infrastructure has a long lifespan, it is particularly vulnerable to the impacts of climate change over time. Poor planning and management of infrastructure assets can also increase dependency on fossil fuels and lock in climate risks. It is thus important that infrastructure is implemented in a way that helps address environmental and climate challenges. Developing effective strategies to meet environmental and climate objectives is one of the main priorities of the Irish Government. Project Ireland 2040 offers a unique opportunity to ensure that infrastructure investments support climate mitigation and adaptation efforts. Building on this impetus, the OECD has provided technical support to the Irish Government to strengthen climate and environmental considerations in its public infrastructure decision making process. This policy paper sets out a detailed overview of infrastructure planning, project appraisal and budgeting practice in Ireland, and identifies challenges and opportunities for environmental and climate considerations.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.202
    Keywords: Agriculture and Food ; Environment
    Abstract: National climate change adaptation programmes can strengthen agriculture's resilience to adverse climatic events by investing in absorptive capacity to mitigate the impact of a shock in the short run, adaptive capacity to effect incremental changes in the medium run, and transformative capacity to create fundamentally new agricultural production systems in the long run. Using UNFCCC reporting documents, this analysis takes stock of agricultural climate change adaptation programmes in OECD countries and evaluates their contribution to developing resilience. Significant investments have been undertaken in the creation of decision support tools, the management of soil and water resources, and cultivar selection and breeding to address key agricultural vulnerabilities, namely drought, flooding and declining crop yields. Adaptation programmes developed to date most heavily emphasise adaptive capacity to address sustained and growing climate risks. Actions that contribute to transformative capacity are beginning to emerge, but lag behind medium-run measures.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.201
    Parallel Title: Parallele Sprachausgabe Lignes directrices pour l'élaboration d'un indicateur de biodiversité des habitats agricoles propre à l'OCDE
    Keywords: Agriculture and Food ; Environment
    Abstract: With half of the world's habitable land being used for agriculture, monitoring the biodiversity on agricultural land is essential for meeting the objectives of the United Nations Convention on Biological Diversity (CBD). This paper seeks to advance the monitoring of farmland biodiversity in OECD countries by investigating current national initiatives and proposing guidelines for the development of an indicator based on habitat. The proposed approach provides a flexible and pragmatic framework to harmonise reporting from national programmes while accommodating cross-country diversity in contextual factors, including farming systems, climate, biophysical conditions and species pools. To facilitate implementation in the near term, the indicator includes a three-tiered approach to reporting based on data availability, which accommodates countries with limited data resources as well as those that currently have monitoring programmes in place.
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  • 42
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.297
    Keywords: Social Issues/Migration/Health ; Employment ; Environment
    Abstract: This paper quantifies changes in employment and the demand for skills in the European Union following the implementation of Fit for 55 policies. Between 2019 and 2030, the economy is projected to grow by 1.3% in the Fit for 55 scenario (3% in a Baseline scenario without the Fit for 55 policies). Employment growth is projected to be lower in the Fit for 55 than the Baseline scenario. Employment in the Fit for 55 scenario is projected to decrease by 3% for blue collar and farm workers (2% in the Baseline) and increase by 4 5% for other occupations (5-6% in the Baseline). The most demanded skills following the implementation of Fit for 55 will be those related to inter personal communication and the use of digital technologies, whereas the demand for skills related to the use of traditional tools and technologies is projected to decline. Anticipating changes in employment and the demand for skills as well as the socio-demographic profile of those most affected can facilitate the design of upskilling and reskilling efforts and promote the reallocation of workers across sectors and occupations.
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  • 43
    ISBN: 9789264367456
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hacia la Resiliencia y Neutralidad Climática en América Latina y el Caribe : Prioridades políticas clave
    Keywords: Klimaneutralität ; Klimapolitik ; Klimawandel ; Resilienz ; Lateinamerika ; Karibischer Raum ; Environment
    Abstract: While many countries of Latin America and the Caribbean (LAC) have committed to achieving climate neutrality and building resilience, translating these commitments into actions is imperative. This requires, for instance, better management of increasing risks from climate change and climate variability, as well as reducing greenhouse gas (GHG) emissions through promoting innovation and green investments. Achieving these goals will require comprehensive long-term strategic and financial planning, a more integrated and inclusive approach, which better aligns adaptation and mitigation policies and measures across different sectors, albeit at a differentiated level. This report identifies LAC countries' main climate change policy priorities, which were discussed through a series of Regional Policy Dialogues and Expert Workshops and complements these with findings of recent analyses by the OECD and other international partners. It explores issues related to their implementation on climate adaptation, mitigation, and cross-cutting policy areas. The report covers various economic sectors, ranging from energy, transport, agriculture and tourism, as well as environment-related policies on infrastructure, water, biodiversity and ecosystems. The report also explores cross-cutting topics, such as climate governance and finance, environmental information, technology transfer, circular economy, oceans, gender equality and education. To overcome challenges and grasp the opportunities associated with a transition towards climate resilience and neutrality, the report proposes an Action Plan, with 40 key policy recommendations.
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  • 44
    ISBN: 9789264842663
    Language: Spanish
    Pages: 1 Online-Ressource (181 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Towards Climate Resilience and Neutrality in Latin America and the Caribbean: Key Policy Priorities
    Keywords: Environment
    Abstract: Si bien muchos países de América Latina y el Caribe (ALC) se han comprometido a lograr la neutralidad climática y desarrollar resiliencia, es imperativo traducir estos compromisos en acciones. Esto requiere, por ejemplo, una mejor gestión de los crecientes riesgos derivados del cambio climático y la variabilidad climática, así como una reducción de las emisiones de gases de efecto invernadero (GEI) mediante la promoción de innovación y las inversiones verdes. Lograr estos objetivos requerirá una planificación estratégica y financiera integral a largo plazo, un enfoque más integrado e inclusivo, que alinee mejor las políticas y medidas de adaptación y mitigación en diferentes sectores, aunque a un nivel diferenciado. Este reporte identifica las principales prioridades políticas de cambio climático de los países de ALC, que fueron discutidas a través de una serie de Diálogos Políticos Regionales y Talleres de Expertos, y complementadas con análisis recientes de la OCDE y otros socios internacionales. Explora cuestiones relacionadas con la implementación en áreas de políticas de adaptación, mitigación y políticas transversales. El reporte cubre varios sectores económicos, que van desde la energía, el transporte, la agricultura y el turismo, así como políticas relacionadas con el medio ambiente en materia de infraestructura, agua, biodiversidad y ecosistemas. El reporte también explora temas transversales, como la gobernanza y las finanzas climáticas, la información ambiental, la transferencia de tecnología, la economía circular, los océanos, la igualdad de género y la educación. Para superar los desafíos y aprovechar las oportunidades asociadas con una transición hacia la resiliencia y la neutralidad climática, el reporte propone un Plan de Acción con 40 recomendaciones clave de políticas.
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  • 45
    Language: English
    Pages: 1 Online-Ressource (12 p.)
    Keywords: Treibhausgas-Emissionen ; Umweltpolitik ; OECD-Staaten ; Welt ; Environment
    Abstract: The Inclusive Forum on Carbon Mitigation Approaches (IFCMA) is the OECD's flagship initiative to help optimise the global impact of emissions reduction efforts around the world. This report presents developments since the first meeting of the initiative in February 2023, including the latest updates in terms of country membership and technical work, and outlines next steps.
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  • 46
    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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  • 47
    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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  • 48
    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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  • 49
    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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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264824065 , 9789264713796 , 9789264532922
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: Social Institutions and Gender Index
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Development ; Environment
    Abstract: What are the root causes of gender inequality? Building on the fifth edition of the Social Institutions and Gender Index (SIGI), the SIGI 2023 Global Report provides a global outlook of discriminatory social institutions, the fundamental causes of gender inequality. It reveals how formal and informal laws, social norms and practices limit women's and girls' rights and opportunities in all aspects of their lives. Globally, 40% of them continue to live in countries where gender-based discrimination is assessed as high or very high. The report stresses how discriminatory social institutions curtail women's and adolescents' fundamental access to sexual and reproductive health and rights. It also sheds light on the gendered impacts of climate change and underlines how women can play a pivotal role in climate change mitigation and adaptation. To accelerate efforts aimed at achieving SDG 5 and eliminating the underlying and structural factors that hamper women's empowerment, the report offers concrete policy actions. It calls for a gender-transformative approach to leverage crises and challenges into windows of opportunity to establish women and men as agents of change.
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  • 51
    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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  • 52
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Abstract: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
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  • 53
    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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  • 54
    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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  • 55
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.209
    Keywords: Environment ; Transport ; Industry and Services
    Abstract: The economic consequences for firms investing in green innovation, and therefore their incentives to innovate, are not well understood. This paper empirically assesses the economic returns on innovation in cleaner vehicles. The analysis uses data on passenger car market shares and patents for car manufacturers operating in eight countries for the period 2005-2021. The results show that, when vehicle fuel prices increase, firms having previously successfully filed patents related to both electric and hybrid vehicles and fuel efficiency experience an increase in their market share. This increase takes place between 7 and 8 years after the patent stock is accumulated for patents related to electric and hybrid vehicles and between 8 and 15 years for patents related to fuel efficiency. The analysis also finds that in contexts where fuel price salience is high, price increases generate larger and earlier competitiveness returns for firms having previously invested in cleaner technologies.
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  • 56
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 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 Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.42
    Keywords: Environment ; Urban, Rural and Regional Development ; Netherlands
    Abstract: About 90% of homes in the Netherlands depending on natural gas for heating, the Netherlands has made a commitment to phase out natural gas by 2050. To achieve the goal, the Netherlands has rolled out a natural gas-free pilot programme in 66 neighbourhoods. These neighbourhood pilot projects enabled municipalities to learn what it takes to start energy transition. Based on a city survey carried out across 26 local governments, key findings from this report call on national and local governments joining up their efforts to take place-based measures. This paper is the first case study applying the policy framework presented in the OECD report Decarbonising Buildings in Cities and Regions published in March 2022. The present case study provides a deep dive into the Netherlands’ experience to demonstrate the potential of cities and regions to advance the decarbonisation of buildings.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
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  • 59
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264490543 , 9789264670457 , 9789264636156
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Portugal 2023 (version abrégée)
    Keywords: Umweltschutz ; Umweltpolitik ; Portugal ; Energy ; Environment ; Governance ; Development ; Portugal
    Abstract: Portugal managed to decouple several environmental pressures from economic growth over 2013-19. It played a leading role in the approval of the European Climate Law and adopted the Portuguese Framework Climate Law in 2021. This needs to be swiftly implemented to achieve carbon neutrality by 2050, improve climate resilience and protect ecosystems. Portugal has stepped up adaptation efforts but needs to do more to address multiple threats, including coastal erosion, floods, droughts and forest fires. The country is lagging behind in waste management. Meanwhile, the increase in freshwater abstractions in water-scarce southern regions is a concern. This is the fourth Environmental Performance Review of Portugal. It provides an evidence-based assessment of the country's progress towards its environmental goals over the past decade. The 26 recommendations aim to help Portugal improve its environmental performance, giving special focus to carbon neutrality.
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  • 61
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264878785 , 9789264918658 , 9789264946125
    Language: French
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Portugal 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Portugal
    Abstract: Le Portugal a réussi à découpler plusieurs pressions environnementales de la croissance économique entre 2013 et 2019. Il a joué un rôle de premier plan dans l'approbation de la loi européenne sur le climat et a adopté la Loi-cadre portugaise sur le climat en 2021. Celle-ci doit être rapidement mise en œuvre pour atteindre la neutralité carbone d'ici 2050, améliorer la résilience aux effets du changement climatique et protéger les écosystèmes. Le Portugal a intensifié ses efforts d'adaptation, mais doit en faire davantage pour faire face aux multiples menaces, notamment l'érosion côtière, les inondations, les sécheresses et les feux de forêt. Le pays est à la traîne en matière de gestion des déchets. Par ailleurs, l'augmentation des prélèvements d'eau douce dans les régions du sud, où l'eau est rare, est préoccupante. Il s'agit du quatrième examen des performances environnementales du Portugal. Il fournit une évaluation, fondée sur des faits, des progrès du pays vers ses objectifs environnementaux au cours de la dernière décennie. Les 26 recommandations visent à aider le Portugal à améliorer ses performances environnementales, en accordant une attention particulière à la neutralité carbone. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264658714 , 9789264806764 , 9789264682603
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Keywords: Inklusives Wachstum ; Nachhaltige Entwicklung ; Japan ; Environment ; Governance ; Social Issues/Migration/Health ; Japan
    Abstract: The report Measuring Progress towards Inclusive and Sustainable Growth in Japan is the outcome of a collaboration with the Japanese Ministry of Economy, Trade and Industry which aims to monitor progress in key areas crucial to realising the Japanese government’s vision for a “New Form of Capitalism”. Building on the OECD Framework for Policy Action on Inclusive Growth, the report includes a set of key indicators to support measures for the government to deliver on its vision as well as inform on best practices in other major advanced economies. A central message is that creating the equality of opportunity in Japan requires a balanced approach of taking both efficiency and equity concerns into account. The report presents the main dynamics for policy consideration to strengthen sustainability of the Japanese growth model, with due attention paid to specific issues that matter for different groups of Japanese population. Underpinned by rigorous statistical analysis at a sufficiently disaggregated level, the report helps to better understand some of the main drivers of well-being and economic success in Japan.
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  • 64
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 66
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.35
    Keywords: Klimawandel ; Kommunalverwaltung ; Risiko ; Slowakei ; Environment ; Slovak Republic
    Abstract: Climate change presents a major social, economic and political challenge for the Slovak Republic. The majority of municipal administrations are unaware of the potential climate risks they face today and in the coming years. Identifying risks posed by climate change and its inevitable impacts is an essential part of developing adaptation policies. While national adaptation policies have historically been formulated in an ad hoc manner, an evidence-based approach that relies on data is increasingly informing policy decisions. This paper provides an overview of the country’s adaptation policy context and presents a methodology – and the results of its application – for measuring climate change risks with respect to heat, drought and extreme precipitation. The results aim to inform future budget allocation decisions for climate change adaptation.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264910010 , 9789264445642 , 9789264489349
    Language: English
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Keywords: Soziale Wohnungspolitik ; Litauen ; Environment ; Finance and Investment ; Social Issues/Migration/Health ; Lithuania
    Abstract: Many Lithuanian households struggle to afford good-quality housing. The housing stock is dominated by owner-occupied, multi-apartment buildings that are energy inefficient and face persistent quality gaps. While average household spending on housing is relatively low, house prices have been rising, and many households cannot afford to move to higher quality homes that better suit their needs. Lithuanian policy makers have stepped up support for housing in recent years, but more actions are needed. This report presents the main features of the Lithuanian housing market, highlights housing challenges that have been amplified by the current economic and geopolitical crises, and assesses current policies to address housing affordability and quality gaps. It proposes a series of recommendations to strengthen the supply of and access to affordable housing, and to support Lithuania’s commitment to make housing policy a priority.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264510807 , 9789264805835 , 9789264701915
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Wirtschaftliche Anpassung ; Entwicklung ; Azoren ; Environment ; Development ; Trade ; Portugal
    Abstract: Located in the mid-Atlantic, the archipelagos of the Azores is an autonomous region of Portugal and an European Union Outermost Region. Once central to global trade routes, the Azores are aspiring to regain a prominent international role by leveraging their unique geographical, natural and historical attributes. To that end, this Production Transformation Policy Review (PTPR) Spotlight identifies priority actions in several areas, including scientific research and collaborations, the ocean economy, agro-food and renewable-energy value chains. It shows the importance for EU Outermost Regions, as well as for Small Island Developing States (SIDS), of building resilient international ties. It benefited from an extensive peer review process involving public and private stakeholders from Brazil, Iceland and the United States.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264595521 , 9789264797598 , 9789264945173
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Keywords: Kreislaufwirtschaft ; Ungarn ; Agriculture and Food ; Environment ; Development ; Hungary
    Abstract: The growing demand for raw materials in the Hungarian economy projected up to 2050 is expected to exert significant additional pressure on the environment, putting the country at risk of missing important environmental goals and opportunities to strengthen the competitiveness and resilience of its economy. Despite the notable progress in decoupling environmental pressures from economic activities over the past 20 years, several challenges remain. The transition to a circular economy has significant potential to address these challenges. To fully realise the circular potential of its economy, Hungary will need to adopt a comprehensive circular economy policy framework. This report outlines a set of key elements for the development of the Hungarian national circular economy strategy and action plan. It identifies priority areas that are deemed critical to the Hungarian circular economy transition, including: biomass and food, construction and plastics, as well as cross-cutting horizontal tools to facilitate an economy-wide circular transition. It also provides 45 policy recommendations and suggests specific implementation actions across the priority areas for the short, medium and long term.
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  • 70
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.214
    Keywords: Environment
    Abstract: This paper presents a detailed economic modelling analysis of public finance in the transition towards carbon neutrality. It outlines results from a Net-Zero Emission Ambition scenario, which reflects the ambition to achieve net-zero carbon dioxide emissions globally by mid-century, using a broad and region-specific policy package that combines various policy instruments: carbon pricing, removal of fossil fuel support, regulations in the power sector, and other policies that stimulate investments by firms and households to reduce and decarbonise energy use. The analysis relies on the OECD global computable general equilibrium ENV-Linkages model. Results show that transitioning towards carbon neutrality is feasible when considering economic and fiscal consequences. The scenario achieves carbon neutrality while maintaining continued economic growth, despite a limited negative impact on global GDP and on public revenues. The fiscal effects reflect a trade-off between instruments that increase public revenues (carbon pricing) or reduce public expenditures (fossil fuel subsidies removal), on the one hand, and more costly instruments (subsidies) and indirect effects (tax base erosion and changes in fiscal and economic structure) on the other hand.
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  • 71
    Language: Spanish
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones
    Keywords: Energy ; Environment ; Finance and Investment ; Colombia
    Abstract: Colombia ha priorizado el uso de energías renovables para expandir y mejorar los servicios de energía eléctrica de la población en zonas no interconectadas con la red nacional. Las recientes políticas y normas han respaldado esta ambición con medidas sucesivas para fortalecer las condiciones de inversión en energía renovable distribuida, tales como las soluciones solares fotovoltaicas (FV) independientes y minirredes solares FV híbridas. El mercado de energías renovables distribuidas en zonas no interconectadas aún es relativamente nuevo, lo cual se ve reflejado en los altos costos para conectar nuevos usuarios. Los nuevos modelos de negocio y financiamiento serán cruciales para reducir el costo de las nuevas tecnologías de energía renovable, acceder a capital privado y préstamos en volúmenes mayores y, a la larga, avanzar hacia el remplazo de los sistemas contaminantes e ineficientes de generación de diésel. En base a experiencias internacionales, el presente artículo analiza los enfoques para fortalecer las condiciones de inversión, teniendo en cuenta los mecanismos de soporte e instrumentos de eliminación de riesgos utilizados en otros lugares, los cuales pueden ayudar a cerrar la brecha financiera en Colombia.
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  • 72
    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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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264736450
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Series on Testing and Assessment
    Keywords: Environment
    Abstract: IUCLID (International Uniform Chemical Information Database) is a software application designed to record, store, maintain and exchange data on chemicals. It is a key software application for both regulatory bodies and the chemical industry where it is used in the implementation of various regulatory programmes. IUCLID can be customised and configured to manage chemical data in different contexts and is a platform employing globally harmonised data elements pertinent to chemicals. It is continuously updated to provide greater customisation, extension and integration with other tools. This third edition provides the latest updates on IUCLID features and processes, including the use of PostgreSQL, an updated matrix view of the use of IUCLID in OECD countries, the new release schedule, and information on new tools to support the use of IUCLID (Data Uploader) and the IUCLID Customisation Forum.
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  • 74
    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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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264396708 , 9789264868779 , 9789264358232
    Language: French
    Pages: 1 Online-Ressource (302 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Global Plastics Outlook: Policy Scenarios to 2060
    Keywords: Environment
    Abstract: La communauté internationale est loin d'atteindre son objectif de mettre fin à la pollution plastique, à moins que des politiques plus strictes et coordonnées ne soient mises en œuvre. Une question fondamentale est : quels sont les scénarios plausibles pour l'évolution des plastiques, d’une part en l’absence de mesures supplémentaires et d’autre part avec une action politique renforcée ? Les Perspectives mondiales des plastiques : Scénarios d'action à l'horizon 2060 offre une telle prospective. Le rapport fournit un ensemble de projections cohérentes sur les plastiques jusqu'en 2060, notamment sur l'utilisation et la disposition des plastiques, ainsi que leurs impacts environnementaux, en particulier les rejets des plastiques dans l'environnement. Une telle perspective sur les plastiques peut aider les décideurs politiques à comprendre l'ampleur du défi de la transition vers une utilisation plus durable et circulaire des plastiques, ainsi que la nécessité d'une action politique supplémentaire. En identifiant deux ensembles de mesures pour infléchir la courbe plastique, les Perspectives permettent de mieux comprendre les avantages environnementaux et les conséquences économiques de l'adoption de politiques rigoureuses. Ce deuxième rapport fait suite au premier rapport - Perspectives mondiales des plastiques : Déterminants économiques, répercussions environnementales et possibilités d’action - qui quantifiait les tendances actuelles en matière d'utilisation des plastiques, de génération et de rejets de déchets, et identifiait quatre leviers politiques pour freiner les impacts environnementaux des plastiques.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264648739 , 9789264604643 , 9789264868793
    Language: English
    Pages: 1 Online-Ressource (286 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Zéro émission nette+ (version abrégée) : Résilience climatique et économique dans un monde en mutation
    Keywords: Klimaneutralität ; Klimapolitik ; Nachhaltige Entwicklung ; Coping-Strategie ; OECD-Staaten ; Environment
    Abstract: Climate policy making today demands balancing the need for immediate, accelerated climate action with essential responses to punctual crises such as the COVID-19 pandemic and Russia’s war of aggression in Ukraine. Meeting this challenge requires a new approach centred on systemic resilience and the need to develop future-proof climate and economic policies that will endure potential diverse disruptions. This report offers policy makers a cohesive set of recommendations on how to build such resilience, derived from climate-relevant work from across OECD policy domains including economic and tax policy, financial and fiscal affairs, development, science and technology, employment and social affairs, and environmental policy, among others. It provides fresh insights on how to ensure the transition to net-zero emissions is itself resilient, while simultaneously building resilience to the increasing impacts of climate change. This report provides a synthesis of the OECD Net Zero+ project, covering the first phase of an ongoing, cross-cutting initiative, representing a major step forward for an OECD whole-of-government approach to climate policy.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264617742 , 9789264654457 , 9789264860988
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Keywords: Feuer ; Brandschutz ; Klimawandel ; Welt ; Feuer ; Brandschutz ; Klimawandel ; Welt ; Environment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Australia ; Costa Rica ; Greece ; Portugal ; United States
    Abstract: This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.
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  • 78
    ISBN: 9789264962590 , 9789264451698 , 9789264378087
    Language: English
    Pages: 1 Online-Ressource (119 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Überschwemmung ; Katastrophenschutz ; Indonesien ; Environment ; Finance and Investment ; Indonesia
    Abstract: This report presents the policy recommendations resulting from the National Dialogue on Water in Indonesia, which took place between June 2022 and March 2023. Getting water resources management right, underpinned with appropriate financing mechanisms, is a prerequisite for realising Indonesia’s ambitious national economic growth agenda to become one of the top five global economies by 2045. The Dialogue, therefore, centred around two priority areas: 1) financing water infrastructure and 2) non-structural measures for flood disaster risk reduction. The report explores several instruments to enhance the financing of water services in Indonesia, such as the advantages and disadvantages of uniform water tariffs, independent economic regulation, pollution charges and demand management instruments. The report recommends the utilisation of land value capture as an additional source of financing. It also explores how water information systems for disaster response, flood forecasting and early warning can reduce flood disaster risk. The National Dialogue on Water in Indonesia is part of a regional initiative with the Ministry of Environment of the Republic of Korea, the Asia Water Council and the OECD.
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  • 79
    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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  • 80
    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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  • 81
    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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  • 82
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Series on Adverse Outcome Pathways no.31
    Keywords: Environment
    Abstract: The cardiovascular system is the first functional organ system to develop in the vertebrate embryo, reflecting its critical role during normal development and pregnancy. This Adverse Outcome Pathway focuses on the regulation and disruption of vasculogenesis-angiogenesis during embryonic development via disruption of the Vascular Endothelial Growth Factor (VEGF) signaling pathway. This pathway is a critical regulatory system for assembly of embryonic blood vessels. Genetic studies have shown that perturbing the VEGF signaling system can invoke varying degrees of adverse consequences, ranging from congenital angiodysplasia to fetal malformations and embryolethality. This AOP is referred to as AOP 43 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
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  • 83
    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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  • 84
    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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  • 85
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.221
    Keywords: Environment
    Abstract: Several efforts have been made to track progress on environmental innovations using very different approaches. However, many lack coverage, granularity, timeliness and may involve high data collection costs, especially when conducted on a large scale. Traditional indicators also overlook commercialised innovation and breakthrough innovation. This issue is particularly relevant for environmental innovation, where scaling-up is considered key to address the climate, biodiversity and pollution crises. The paper reviews potential metrics to measure commercialised climate change-related innovation and to measure breakthrough environmental innovation. By comparing advantages and drawbacks of various options, the paper selects two families of metrics to measure commercialised climate change-related innovation: one based on patent assignments and the other one based on licensing agreements. For breakthrough environmental innovation, the paper concludes that a family of metrics based on venture capital data is currently the most promising option to pursue. The paper then develops the selected new metrics and provides trends in environmental innovation over time, across sectors and when possible across countries. The paper concludes that additional data sources should be explored to extend the application of the proposed new metrics in more countries and consider a more comprehensive set of supports to innovation.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264933859 , 9789264581746 , 9789264348288
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Gewässerbelastung ; Gewässerschutz ; Chemieindustrie ; Regulierung ; Wasserversorgung ; OECD-Staaten ; Environment
    Abstract: Endocrine disrupting chemicals (EDCs) are contaminants of emerging environmental and health concern that have been detected in freshwater, wastewater and drinking water. They interfere with the endocrine system in humans and wildlife, and produce adverse effects such as developmental, reproductive, neurological and immune effects. Their presence in water raises concerns for the integrity of ecosystems and biodiversity. Addressing the challenges of EDCs in water is particularly complex due to their ability to trigger adverse effects at very low concentrations, their potency in mixtures with other chemicals, and the vast range of sources and entryways of this group of chemicals into the environment. This report presents new water quality monitoring methods, such as bioassays and non-targeted analysis, that are well equipped to capture the impacts of EDCs in water. These new methods supplement the traditional substance-by-substance chemical analysis of water quality. The report also outlines policy instruments to manage the chemicals' lifecycle from source to end-of-pipe. It proposes tools and regulations that respond to the negative effects of endocrine disruption, even if the culprit chemical is still unknown. The analysis draws on case studies from OECD countries to provide practical examples and concrete policy actions.
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  • 87
    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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  • 88
    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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  • 89
    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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  • 90
    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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  • 91
    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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  • 92
    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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  • 93
    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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  • 94
    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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  • 95
    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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  • 96
    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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  • 97
    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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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.37
    Keywords: Feuer ; Klimawandel ; Katastrophenschutz ; Portugal ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; Portugal
    Abstract: The frequency and severity of extreme wildfires are on the rise in Portugal, causing unprecedented disruption and increasingly challenging the country's capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of Portugal's wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 99
    ISBN: 9789264632394 , 9789264753150 , 9789264924079
    Language: English
    Pages: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Keywords: Klimawandel ; Risiko ; Corporate Social Responsibility ; Institutioneller Investor ; Due Diligence ; Environment ; Finance and Investment
    Abstract: This report explores how institutional investors can apply risk-based due diligence as recommended by the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and help them prevent and mitigate adverse climate impacts associated with their investee companies on society and the environment. It provides practical recommendations on how to conduct due diligence as a way to connect climate commitments at portfolio level with real-economy impacts and draws on other frameworks and tools for assessing, managing or disclosing climate impacts associated with investments.
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  • 100
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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