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  • Paris : OECD Publishing  (2.558)
  • Berlin, Heidelberg : Springer Berlin Heidelberg  (3)
  • Paris
  • Finance and Investment  (1.408)
  • Taxation  (1.231)
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  • 1
    Online-Ressource
    Online-Ressource
    Peer Reviews of Competition Law and Policy: Dominican Republic (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780781 , 9789264767607 , 9789264974531
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: Competition Law and Policy Reviews
    Paralleltitel: Parallele Sprachausgabe Exámenes Inter-Pares sobre el Derecho y Política de Competencia: República Dominicana
    Schlagwort(e): Wettbewerbsrecht ; Wettbewerbspolitik ; Dominikanische Republik ; Finance and Investment ; Dominican Republic
    Kurzfassung: Peer reviews of competition law and policy are a valuable tool to reform and strengthen a country’s competition framework. This peer review of the Dominican Republic presents the evolution of its competition regime over the last few years and assesses the effectiveness of its current competition law and policy. It provides recommendations to help the Dominican Republic strengthen its competition regime and institutions, developed and discussed at the Peer Review examination carried out during the 2023 OECD-IDB Latin American and Caribbean Competition Forum.
    DOI: 10.1787/18f04007-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 2
    Online-Ressource
    Online-Ressource
    L’autonomisation économique des femmes au Maroc : De l’engagement à la mise en œuvre (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Sprache: Französisch
    Seiten: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Schlagwort(e): Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Kurzfassung: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
    DOI: 10.1787/d4312bd3-fr
    URL: lizenzpflichtig
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  • 3
    Online-Ressource
    Online-Ressource
    Perspectives des politiques de l’investissement durable dans les pays de la communauté économique des états de l'Afrique de l'Ouest (CEDEAO) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336605 , 9789264914346 , 9789264376571
    Sprache: Französisch
    Seiten: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Sustainable Investment Policy Perspectives in the Economic Community of West African States (ECOWAS)
    Schlagwort(e): Finance and Investment
    Kurzfassung: La Communauté économique des États de l’Afrique de l’Ouest (CEDEAO) offre un marché aussi vaste que diversifié de plus de 400 millions d’habitants, richement doté en ressources naturelles, qui pourtant ne tire pas actuellement pleinement avantage de son potentiel en tant que destination de l’investissement international. Les afflux d’investissement direct étranger (IDE) dans la région ont diminué avec le temps, et n’ont pas toujours tenu leurs promesses en termes de promotion du développement durable. Le présent rapport pose un diagnostic de départ pour pouvoir amorcer une exploration des moyens de redynamiser l’effort de réforme des conditions d’investissement dans les pays de la CEDEAO, tout en améliorant les résultats produits par l’investissement sur le plan du développement durable. Il recense également les domaines dans lesquels le renforcement de la collaboration entre la CEDEAO et l’OCDE pourrait contribuer à l’amélioration des conditions d’investissement dans l’ensemble de la région. À partir du Cadre d’action de l’OCDE pour l’investissement et de la Boîte à outils des politiques relatives aux qualités de l’IDE, le rapport couvre le cadre réglementaire national qui sous-tend la législation nationale sur l’investissement et l’articulation entre ce cadre et les initiatives engagées au niveau régional, la promotion et la facilitation de l’investissement, les incitations à l’investissement, l’investissement pour une croissance verte, et enfin la conduite responsable des entreprises.
    DOI: 10.1787/917e8392-fr
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 4
    Online-Ressource
    Online-Ressource
    Consumer Finance Risk Monitor (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319882 , 9789264952195 , 9789264376472
    Sprache: Englisch
    Seiten: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Schlagwort(e): Finanzprodukt ; Private Finanzplanung ; Verbraucherkredit ; Finanzrisiko ; Verbraucherschutz ; Finance and Investment
    Kurzfassung: Using original data collected from governments around the globe, the Consumer Finance Risk Monitor analyses the constantly evolving issues and risks facing consumers of financial products and services. It examines consumer harms and complaints in five product markets (banking and payments, credit, insurance, investments and pensions) and describes regulatory and supervisory responses to address market conduct risks. It also presents data on financial scams and frauds, highlights tools used to monitor risks, and identifies consumer protection policy responses.
    DOI: 10.1787/047b2ea6-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Online-Ressource
    Online-Ressource
    Sustainable Investment Policy Perspectives in the Economic Community of West African States (ECOWAS) (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264830257 , 9789264594883 , 9789264520448
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Perspectives des politiques de l’investissement durable dans les pays de la communauté économique des états de l'Afrique de l'Ouest (CEDEAO)
    Schlagwort(e): Auslandsinvestition ; Nachhaltige Kapitalanlage ; ECOWAS-Staaten ; Finance and Investment
    Kurzfassung: The Economic Community of Western African States (ECOWAS) offers a large and diverse market of over 400 million people and natural resource wealth, and yet it is not currently living up to its potential as a destination for international investment. Inflows of foreign direct investment (FDI) in the region have been declining over time, and have not always delivered on promoting sustainable development. This report serves as a baseline diagnostic to explore ways to reinvigorate the reform of the ECOWAS investment climate while also improving sustainable outcomes from investment. It also highlights areas where further collaboration between ECOWAS and the OECD could contribute to improved investment climates throughout the region. Building upon the OECD Policy Framework for Investment and the FDI Qualities Policy Toolkit, the report covers the national regulatory framework encapsulated in national investment laws and how this compares with initiatives at a regional level, investment promotion and facilitation, investment incentives, investment for green growth and responsible business conduct.
    DOI: 10.1787/654e2de5-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Exámenes Inter-Pares sobre el Derecho y Política de Competencia: República Dominicana (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264740976 , 9789264649675 , 9789264589469
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Peer Reviews of Competition Law and Policy: Dominican Republic
    Schlagwort(e): Finance and Investment ; Dominican Republic
    Kurzfassung: Los Exámenes Inter-Pares sobre el Derecho y Política de Competencia son una herramienta valiosa para reformar y fortalecer el marco de competencia de un país. Este examen inter-pares de la República Dominicana presenta la evolución de su régimen de competencia en los últimos años y evalúa la eficacia de su actual legislación y política de competencia. El examen proporciona recomendaciones para ayudar a la República Dominicana a fortalecer su régimen de competencia y sus instituciones, desarrolladas y discutidas en el examen inter-pares llevado a cabo durante el Foro de Competencia de América Latina y el Caribe OCDE-BID 2023.
    DOI: 10.1787/82adc1ba-es
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    Clean Energy Finance and Investment Roadmap of the Philippines (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264567634 , 9789264940802 , 9789264710153
    Sprache: Englisch
    Seiten: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Förderung erneuerbarer Energien ; Erneuerbare Energie ; Umweltschutzinvestition ; Bauinstallation ; Philippinen ; Environment ; Finance and Investment
    Kurzfassung: In recent years, the Philippines has increased its commitment to climate action and its efforts to decarbonise the domestic economy. The power sector in the Philippines accounts for 58% of the country’s overall carbon emissions and will be an important driver of domestic emission reduction efforts to meet national climate and energy targets. Renewables, such as offshore wind, are expected to play a key role in the transition toward a low-carbon energy mix. With more than 17 thousand kilometres of coastline, the Philippines is estimated to have an offshore wind potential of 178 GW. However, this potential has yet to be leveraged. Alongside a changing power sector, progress on energy efficiency is needed to achieve the country’s emission reduction goals, with energy savings estimated at approximately 2% annually for the residential and commercial sectors. To deliver a clean energy transition, the Philippines requires estimated cumulative investments of over USD 300 billion between now and 2040. This report outlines key actions needed to unlock finance and investment in offshore wind power and energy efficiency in public buildings. It also provides a comprehensive overview of the progress to date and the challenges to mobilise near-term finance in those sectors, assist the Philippines transition towards a low-carbon economy, and achieve broader development goals.
    DOI: 10.1787/7a13719d-en
    URL: lizenzpflichtig
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  • 8
    Online-Ressource
    Online-Ressource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.68
    Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Kurzfassung: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
    URL: lizenzpflichtig
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  • 9
    Online-Ressource
    Online-Ressource
    The emergence of strategic budget initiatives (2024)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Schlagwort(e): Economics ; Finance and Investment ; Governance
    Kurzfassung: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
    DOI: 10.1787/8053099b-en
    URL: lizenzpflichtig
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  • 10
    Online-Ressource
    Online-Ressource
    Steuerstrafrecht (2024)
    Berlin, Heidelberg : Springer Berlin Heidelberg | Berlin, Heidelberg : Imprint: Springer
    Details
    ISBN: 9783662685693
    Sprache: Deutsch
    Seiten: 1 Online-Ressource(IX, 194 S.)
    Ausgabe: 1st ed. 2024.
    Serie: Springer-Lehrbuch
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Criminal law. ; Taxation ; Business. ; Management science. ; Commercial law. ; White collar crimes.
    Kurzfassung: 1 Einführung -- 2 Steuerhinterziehung, § 370 AO -- 3 Selbstanzeige bei Steuerhinterziehung, § 371 AO -- 4 Sonstiges Steuerstrafrecht -- 5 Steuerordnungswidrigkeitenrecht -- 6 Verjährungsvorschriften -- 7 Steuerstrafverfahren, §§ 385ff. AO. .
    Kurzfassung: Dieses Buch enthält – insbesondere für Studierende, aber auch Berufseinsteiger – eine Einführung in das Steuerstrafrecht sowohl in materieller als auch verfahrensrechtlicher Hinsicht. Die Autoren aus Wissenschaft und Praxis verbinden ihre Erfahrungen zu einem mit zahlreichen Beispielsfällen (vornehmlich aus der aktuellen Rechtsprechung) versehenen Lehrwerk, welches sich zum Ziel setzt, eine auf den ersten Blick nicht leicht zugängliche Materie einprägsam darzustellen.
    DOI: 10.1007/978-3-662-68569-3
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  • 11
    Online-Ressource
    Online-Ressource
    Europäisches Steuerverfassungsrecht : Symposion aus Anlass der Verabschiedung von Professor Dr. h.c. Rudolf Mellinghoff als Präsident des Bundesfinanzhofs (2023)
    Berlin, Heidelberg : Springer Berlin Heidelberg | Berlin, Heidelberg : Imprint: Springer
    Details
    ISBN: 9783662674741
    Sprache: Deutsch
    Seiten: 1 Online-Ressource(IX, 225 S.)
    Ausgabe: 1st ed. 2023.
    Serie: MPI Studies in Tax Law and Public Finance 11
    Paralleltitel: Erscheint auch als
    Schlagwort(e): Taxation ; Law ; Constitutional law. ; Business enterprises ; Business tax
    Kurzfassung: 1 Von einem, der auszog, die Welt des Steuerrechts zu erkunden -- 2 Europäisches versus nationales Steuerverfassungsrecht -- 3 Kompetenzen des Europäischen Steuergesetzgebers -- 4 Steuergewalt und Demokratieprinzip in der Europäischen Union -- 5 Solidität und Solidarität in der Europäischen Finanzverfassung -- 6 „Money Talks“ im Spannungsverhältnis zwischen europäischen Freiheitsrechten und Persönlichkeitsschutz -- 7 Gleichheitssätze im Europäischen Steuerrecht -- 8 Rechtsstaatliche Grenzen des Steuerzugriffs in der Europäischen Union.
    Kurzfassung: Dieser Band enthält Beiträge führender Steuer-, Verfassungs- und Europarechtswissenschaftler zu aktuellen Fragen des Europäischen Steuerverfassungsrechts. Die Aufsätze beruhen auf Vorträgen, die am 20. Mai 2022 anlässlich eines Festsymposions zur Verabschiedung von Professor Dr. h.c. Rudolf Mellinghoff als Präsident des Bundesfinanzhofs vorgestellt wurden. Das Themenspektrum reicht dabei von den Kompetenzen des Europäischen Steuergesetzgebers und dem Grundrechtsschutz im Bereich des europäischen Steuerrechts bis hin zu Vorschlägen für eine stärkere demokratische Rückanbindung im Fall der Einführung europäischer Steuern sowie zu Ausführungen zum Verhältnis von Persönlichkeitsrechten und öffentlichem Informationsinteresse bei der Offenlegung von Steuerdaten. Die Beiträge nehmen neben dem geltenden Recht stets auch die Zukunft und die Entwicklungsmöglichkeiten des Europäischen Steuerverfassungsrechts in den Blick.
    DOI: 10.1007/978-3-662-67474-1
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  • 12
    Online-Ressource
    Online-Ressource
    Wirtschaftsstrafrecht : Einführung in die Grundlagen mit fallbezogener Vorbereitung auf die Prüfung im Schwerpunktbereich (2023)
    Berlin, Heidelberg : Springer Berlin Heidelberg | Berlin, Heidelberg : Imprint: Springer
    Details
    ISBN: 9783662655030
    Sprache: Deutsch
    Seiten: 1 Online-Ressource(XIX, 370 S.)
    Ausgabe: 1st ed. 2023.
    Serie: Springer-Lehrbuch
    Paralleltitel: Erscheint auch als Momsen, Carsten, 1966 - Wirtschaftsstrafrecht
    RVK:
    PH 4310
    Schlagwort(e): Taxation—Law and legislation. ; Criminal law. ; Commercial law. ; Business. ; Management science. ; Taxation ; Lehrbuch ; Fallsammlung ; Deutschland ; Wirtschaftsstrafrecht
    Kurzfassung: Einführung -- Einzelne Problemfelder des Allgemeinen Teils -- Untreue -- Betrugsdelikte -- Geldwäsche -- Straftaten gegen den Wettbewerb und Kartellstrafrecht -- Insolvenzdelikte -- Bilanzdelikte -- Insiderhandel und Marktmanipulation -- Grundzüge des Steuerstrafrechts -- Umweltstrafrecht -- Vermögensabschöpfung -- Compliance -- Exkurs: „Unternehmensstrafrecht“ -- Übungsfälle.
    Kurzfassung: Dieses Lehrbuch legt besonderes Augenmerk auf den Kernbereich des Wirtschaftsstrafrechts und diejenigen Bereiche des Nebenstrafrechts, die für Schwerpunkt- und Staatsprüfungen sowie den Einstieg in die Praxis den relevanten Teil des Wirtschaftsstrafrechts darstellen. Hierzu zählen etwa das Arbeits- wie auch das Umweltstrafrecht, ebenso das Kartell-, Kapitalmarkt- und Insiderstrafrecht. Hinzu kommt ein Überblick über den Kernbereich des Steuerstrafrechts. Neben der systematischen und zur Prüfungsvorbereitung bestens geeigneten Darstellung der dogmatischen Besonderheiten des Wirtschaftsstrafrechts und seiner zentralen Tatbestände werden aktuelle Fragen wie das Korruptionsstrafrecht mit seinen internationalen Bezügen und der Gesetzgebung zur Bekämpfung der Korruption im Sport oder die Praxis der Criminal Compliance vertieft diskutiert. Eingeschlossen sind dabei die relevanten internationalen Bezüge des betreffenden Rechtsbereichs in der Praxis sowie das zugehörige Sanktionsrecht. Die Darstellung nimmt darüber hinaus das unmittelbar zugehörige Ordnungswidrigkeitenrecht sowie verfahrensrechtliche Besonderheiten in Bezug. Die Darstellung an Fällen wird einerseits der durch Leitentscheidungen geprägten Fortentwicklung gerecht. Sie gewährleistet zugleich Aktualität und den notwendigen Bezug zum spezifischen und in der Praxis besonders relevanten Verfahrens- und Sanktionsrecht. Das Werk schließt mit einer Reihe von Fallbeispielen auf Niveau der Abschlussklausuren im Schwerpunktbereich.
    DOI: 10.1007/978-3-662-65503-0
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  • 13
    Online-Ressource
    Online-Ressource
    Optimiser les ressources dans l’enseignement scolaire : Investissements judicieux, résultats de qualité, égalité des chances (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474567 , 9789264628748 , 9789264661387
    Sprache: Französisch
    Seiten: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Value for Money in School Education: Smart Investments, Quality Outcomes, Equal Opportunities
    Schlagwort(e): Education ; Finance and Investment
    Kurzfassung: L'élaboration des politiques a toujours consisté à faire des choix, gérer des compromis et équilibrer plusieurs objectifs et priorités pour la prise de décisions budgétaires complexes. Pourtant, ces dernières années, les décideurs politiques ont été confrontés à un nombre croissant de priorités, d'où une pression plus forte pour améliorer l'efficacité des dépenses publiques. Il existe de solides arguments en faveur d'un investissement public dans une éducation de haute qualité du fait de ses résultats économiques ainsi qu'aux retombées sociales plus générales pour les individus et la société. Mais alors qu'une éducation de haute qualité continuera à permettre aux individus et aux sociétés de prospérer et de se remettre des perturbations, les ministères de l'éducation devront repenser leur façon d'investir dans l'éducation pour garantir l'optimisation de l’utilisation de ces ressources. Après une introduction exposant le contexte, cette publication fait le point sur les rendements économiques et les résultats sociaux plus larges dérivés d'une éducation de qualité, plaidant en faveur de la poursuite des investissements publics. Elle se tourne ensuite vers l'examen des moyens intelligents d'investir dans l'éducation et examine les principaux leviers politiques pour optimiser l’utilisation des ressources: gérer et distribuer le financement des écoles pour tirer le meilleur parti des investissements éducatifs ; parvenir à l’équité parallèlement à une plus grande efficacité ; et la planification, le suivi et l'évaluation de l'utilisation efficace du financement des écoles.
    DOI: 10.1787/013d7b90-fr
    URL: lizenzpflichtig
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  • 14
    Online-Ressource
    Online-Ressource
    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.161
    Schlagwort(e): Taxation ; Science and Technology
    Kurzfassung: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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  • 15
    Online-Ressource
    Online-Ressource
    Assessing net-zero metrics for financial institutions : Supporting the monitoring of financial institutions’ commitments (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.37
    Schlagwort(e): Environment ; Finance and Investment
    Kurzfassung: Financial markets need clear information and credible metrics to inform climate-related investment and financing decisions. This report explores key challenges and opportunities related to the transparency, specificity and integrity of metrics to support the monitoring of financial institutions’ net-zero commitments. It provides an assessment of metrics put forward in five voluntary frameworks, identifies the type of information and metrics proposed, their common themes and gaps, as well as limitations in underlying methodological guidance that may hinder financial institutions’ ability to report and disclose metrics. The report highlights a need both for continued efforts to develop robust metrics and incentivise improved data disclosure, as well as for international co-operation to reduce fragmentation and provide further transparency on the scope of metrics and underlying methodologies.
    DOI: 10.1787/dedcfe56-en
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  • 16
    Online-Ressource
    Online-Ressource
    Global Insurance Market Trends 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264666405 , 9789264550971 , 9789264522374
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Schlagwort(e): Finance and Investment
    Kurzfassung: Global Insurance Market Trends provides comparable, cross-country data on insurance markets. It is a comprehensive source of statistical information for government authorities (regulators, finance ministries, and central banks), the insurance sector, the research community, and consumers. The report is based on the inputs from national insurance authorities and supports monitoring and analysis of the insurance sector. This report shows data for 2022.
    DOI: 10.1787/e141d5ff-en
    URL: lizenzpflichtig
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  • 17
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    Leveraging technology in insurance to enhance risk assessment and policyholder risk reduction (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.38
    Schlagwort(e): Finance and Investment
    Kurzfassung: This paper examines the potential role of emerging technologies and innovation in enhancing risk assessment and encouraging policyholder risk reduction, including: an overview of potential applications of new technologies to risk assessment and risk reduction; an assessment of potential challenges to technology adoption (including regulatory challenges), and; set of potential good practices for creating an enabling environment that supports the use of technology in risk assessment and encouraging risk reduction.
    DOI: 10.1787/2f5c18ac-en
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  • 18
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    Online-Ressource
    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Paralleltitel: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
    URL: lizenzpflichtig
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  • 19
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Sprache: Englisch
    Seiten: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
    URL: lizenzpflichtig
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  • 20
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Dominica
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 21
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Sprache: Französisch
    Seiten: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Schlagwort(e): Taxation ; Mauritania
    Kurzfassung: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
    URL: lizenzpflichtig
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  • 22
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Sprache: Englisch
    Seiten: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
    URL: lizenzpflichtig
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  • 23
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    Étude de marché sur la concurrence dans le secteur de la banque de détail en Tunisie (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447912 , 9789264572751 , 9789264973619
    Sprache: Französisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Competition Market Study of Tunisia's Retail Banking Sector
    Schlagwort(e): Finance and Investment ; Tunisia
    Kurzfassung: Cette étude de marché fournit une évaluation de la concurrence dans trois grands domaines du secteur de la banque de détail en Tunisie : les comptes courants, les prêts bancaires pour les micro, petites et moyennes entreprises et les services de paiement mobile. Le rapport identifie les domaines où la concurrence ne fonctionne pas aussi bien qu'elle le pourrait, réduisant la mobilité des clients et l'accès au financement et limitant la pression concurrentielle que les entreprises fintech peuvent exercer sur les banques traditionnelles. Le rapport fournit une série de recommandations visant à améliorer les résultats du marché pour les utilisateurs de services financiers et comprend des estimations de l'impact attendu de la mise en œuvre des recommandations sur l'économie. Cette étude de marché sur la concurrence fait partie d'un projet plus large visant à favoriser les réformes pro-concurrentielles en Tunisie.
    DOI: 10.1787/18626a42-fr
    URL: lizenzpflichtig
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  • 24
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    Financing SMEs for sustainability – Financial institution strategies and approaches : Results of an OECD survey of public and private financial institutions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.46
    Schlagwort(e): Economics ; Industry and Services ; Finance and Investment
    Kurzfassung: Banks and other financial institutions have a central role to play in supporting the net zero transition of the business sector and its millions of SMEs. They are working to integrate climate considerations in various aspects of their operations, including strategy, management and financial products. This calls for the development of new internal capacities and access to SME sustainability data and assessments which are currently difficult to obtain. This policy paper presents the findings of a 2023 survey of public development banks and private financial institutions, conducted by the by the OECD Platform on Financing SMEs for Sustainability. It provides insights on financial institutions' current approaches and plans for the integration of climate considerations in their SME operations. It also provides information on the offer of finance and non-financial support for SMEs’ net zero investments and on related SME climate-related data requirements.
    DOI: 10.1787/b3fe3647-en
    URL: lizenzpflichtig
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  • 25
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    Open finance policy considerations (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.36
    Schlagwort(e): Finance and Investment
    Kurzfassung: Open finance enables the sharing of, and access to, financial sector data. This paper analyses the benefits, risks and implementation challenges of Open finance and provides policy recommendations for the safe and successful implementation of such data-sharing frameworks in finance. It considers the impacts of providing access to customers’ financial data and how to do this responsibly and safely, with due consideration for data privacy. The paper also discusses other consumer safeguards, notably related to consent and liability. Finally, it considers whether there is a need to support the development of technical infrastructure to promote data interoperability.
    DOI: 10.1787/19ef3608-en
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  • 26
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    Towards balanced regional attractiveness in Ireland : Enhancing the delivery of the National Planning Framework (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD Regional Development Papers no.62
    Schlagwort(e): Urban, Rural and Regional Development ; Finance and Investment ; Governance ; Ireland
    Kurzfassung: Ireland is highly centralised and fast growing, creating co-ordination challenges in terms of delivering key investments and in key policy areas like transport, housing and education. Actors across levels of government recognise a need for a more coordinated approach to the delivery of the National Planning Framework, the principal spatial planning strategy of Project Ireland 2040, which includes also the National Development Plan (public investment).The report has three objectives which ultimately aim to support more balanced regional outcomes in Ireland: i) to clarify the gaps in terms of regional attractiveness across and within Ireland’s regions, including in terms of population and investment attraction; ii) to assess the ability for the National Planning Framework – in its current form – to address these gaps, and iii) to consider what multi-level governance reforms and attractiveness policies can be introduced or scaled to generate more territorially-balanced development.
    DOI: 10.1787/3df116ad-en
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  • 27
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.231
    Schlagwort(e): Taxation ; Environment ; Ukraine
    Kurzfassung: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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  • 28
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    Financing solutions to foster industrial decarbonisation in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.226
    Schlagwort(e): Industry and Services ; Environment ; Finance and Investment
    Kurzfassung: Industry decarbonisation is a cornerstone to reach net-zero emissions by this mid-century. The diversity of industrial activities, processes and products, the complexity of global industrial value chains, and the international competition make industry decarbonisation a challenging objective. Annual investments in low-carbon technologies for industry decarbonisation need to increase by a factor of three to five by 2030 compared to current levels to align industrial emissions with net-zero pathways. This paper analyses available financing solutions to scale up investments at pace, especially in emerging and developing economies where industrial production is growing rapidly whilst available finance is limited. It highlights de-risking and financial instruments and models that can help accelerate investments and draws lessons from twelve financing industry decarbonisation case studies which demonstrate how private capital can be mobilised.
    DOI: 10.1787/24a155ab-en
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  • 29
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    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.67
    Schlagwort(e): Taxation
    Kurzfassung: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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  • 30
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    Multi-level governance and subnational finance in Asia and the Pacific (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Serie: OECD Regional Development Papers no.61
    Schlagwort(e): Urban, Rural and Regional Development ; Development ; Finance and Investment ; Armenia ; Australia ; Azerbaijan ; Bangladesh ; Bhutan ; Cambodia ; China, People’s Republic ; Georgia ; India ; Indonesia ; Japan ; Kazakhstan ; Korea, Republic of ; Kyrgyzstan ; Lao People's Democratic Republic ; Malaysia ; Mongolia ; Nepal ; New Zealand ; Pakistan ; Philippines ; Sri Lanka ; Tajikistan ; Thailand ; Uzbekistan ; Viet Nam
    Kurzfassung: Subnational governments in Asia and the Pacific are key providers of the public services and infrastructure required to achieve the Sustainable Development Goals. Given this role, it is essential that policymakers and development partners understand and support the effective functioning of multi-level governance structures and subnational government finances across the region. This joint OECD-ADB report provides a comprehensive overview of subnational governments across Asia and the Pacific. It covers over 467,000 subnational governments from 26 countries, which represent 53% of the world’s population and 40% of global GDP. On average in 2020, subnational governments in the region accounted for 29% of total public expenditure (8.8% of GDP), 35% of total public revenue (8.5% of GDP) and 38% of public investment (2% of GDP). Harnessing unique data from the 3rd edition of the OECD-UCLG World Observatory on Subnational Government Finance and Investment, the analysis highlights how decentralisation and territorial reforms have reconfigured the structures and finances of subnational governments in the region. It covers a range of topics including fiscal rules, financial management capacity, priority-based budgeting, asset management and the use of public-private partnerships.
    DOI: 10.1787/f3e8a2fb-en
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  • 31
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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  • 32
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Mauritania
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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  • 33
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    Pension Markets in Focus 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264390416 , 9789264897410 , 9789264322042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Schlagwort(e): Finance and Investment
    Kurzfassung: This edition of Pension Markets in Focus provides detailed and comparable statistics on asset-backed pension systems around the world, with data from January to December 2022. It examines the drivers of changes in total assets accumulated, including contributions and benefits paid, as well as financial market developments. In addition, the report assesses the financial sustainability of defined benefit plans (guaranteeing specific payments to plan members) and documents the fees paid by members.
    DOI: 10.1787/28970baf-en
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  • 34
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    Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525429 , 9789264569638 , 9789264928466
    Sprache: Französisch
    Seiten: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Serie: Le financement climatique et l'objectif des 100 milliards de dollars
    Paralleltitel: Parallele Sprachausgabe Climate Finance Provided and Mobilised by Developed Countries in 2013-2021: Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance
    Schlagwort(e): Environment ; Finance and Investment ; Development
    Kurzfassung: Ce rapport présente les tendances agrégées du financement climatique annuel fourni et mobilisé par les pays développés pour les pays en développement sur la période 2013-2021. Les tendances sont présentées par thème climatique, secteur, par instrument financier et par groupe de pays bénéficiaires pour la période 2016-2021. Le rapport fournit également des recommandations clés pour les bailleurs de fonds internationaux afin d'augmenter le financement de l'adaptation et de mobiliser plus efficacement le financement privé pour l'action climatique, qui sont à la fois des priorités politiques importantes et des éléments représentants un défi à l’heure actuelle. Les recommandations de ce rapport se basent sur deux publications de l'OCDE sur l'augmentation des financements privés pour le climat et l'adaptation.
    DOI: 10.1787/40558351-fr
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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  • 36
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    Scaling Up Adaptation Finance in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714250 , 9789264901896 , 9789264897014
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Environment ; Finance and Investment ; Development
    Kurzfassung: This report analyses current trends of adaptation finance provided and mobilised by developed countries for developing countries. It explores potential action areas for international providers to scale up funding for climate change adaptation, including by unlocking the potential of the private sector. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights to the broader and longer-term objective of supporting developing countries’ ability to adapt to the adverse impacts of climate change.
    DOI: 10.1787/b0878862-en
    URL: lizenzpflichtig
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  • 37
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    Le dinamiche di sviluppo dell'Africa 2023 : Investire nello sviluppo sostenibile (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452886
    Sprache: Italienisch
    Seiten: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2023: Investir no desenvolvimento sustentável
    Paralleltitel: Parallele Sprachausgabe Dynamiques du développement en Afrique 2023 : Investir dans le développement durable
    Paralleltitel: Parallele Sprachausgabe Africa's Development Dynamics 2023: Investing in Sustainable Development
    Schlagwort(e): Environment ; Finance and Investment ; Development
    Kurzfassung: Il rapporto "Le dinamiche di sviluppo dell'Africa" fa tesoro degli insegnamenti tratti dalle esperienze dell'Africa centrale, orientale, settentrionale, meridionale e occidentale per elaborare raccomandazioni strategiche e condividere le buone pratiche in tutto il continente. Basandosi sulle statistiche più recenti, l'analisi delle dinamiche di sviluppo mira ad aiutare i leader africani a conseguire gli obiettivi dell'Agenda 2063 dell'Unione africana a tutti i livelli: continentale, regionale, nazionale e locale. La presente edizione esamina in che modo l'Africa possa attirare investimenti in grado di offrire il miglior equilibrio tra obiettivi economici, sociali e ambientali. I suoi dati recenti e le sue analisi sono messi a disposizione dei responsabili politici al fine di migliorare le valutazioni dei rischi, rafforzare i partenariati diretti dall'Africa e accelerare l'integrazione regionale in modo da aumentare gli investimenti sostenibili. Due capitoli esaminano il panorama degli investimenti in Africa e le relative priorità politiche a livello di continente. I cinque capitoli regionali propongono raccomandazioni ad hoc per settori strategici quali gli ecosistemi naturali, le energie rinnovabili, i finanziamenti per il clima e le catene di valore agroalimentari. Il rapporto "Le dinamiche di sviluppo dell'Africa" alimenta il dibattito politico tra i governi dell'Unione africana, i cittadini, gli imprenditori e i ricercatori. Propone una nuova collaborazione tra Paesi e regioni, incentrata sull'apprendimento reciproco e sulla conservazione dei beni comuni, ed è il frutto della collaborazione tra la Commissione dell'Unione africana e il Centro per lo sviluppo dell'OCSE.
    DOI: 10.1787/88bbaef0-it
    URL: lizenzpflichtig
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  • 38
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    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Serie: OECD Artificial Intelligence Papers no.9
    Schlagwort(e): Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Kurzfassung: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
    URL: lizenzpflichtig
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  • 39
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    Towards a Blue Recovery in Samoa : Appraisal Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264521803 , 9789264619197 , 9789264878525
    Sprache: Englisch
    Seiten: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Schlagwort(e): Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Development ; Samoa
    Kurzfassung: The re-opening of Samoa’s borders in late-2022 kickstarted the country’s recovery from the COVID-19 pandemic. This offers an opportunity to rebuild sustainably its tourism, maritime transport, and fisheries sectors. Samoa’s ocean resources can also augment its resilience to future shocks such as climate change. Through an analysis of Samoa’s economic trends and environmental pressures, institutional set-up and policy tools, as well as financing landscape, this report identifies opportunities and challenges for Samoa’s ocean economy to drive sustainable and resilient development. The Samoa Ocean Strategy offers a blueprint for such a pursuit, but there remain gaps and impediments. To address them, the report provides several cross-cutting and sector-specific policy recommendations to accelerate Samoa’s transition to a sustainable ocean economy.
    DOI: 10.1787/bd8d4112-en
    URL: lizenzpflichtig
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  • 40
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    Çok Uluslu Şirketler için Sorumlu İş Yönetimine ilişkin OECD Rehberi (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866164
    Sprache: Türkisch
    Seiten: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises
    Paralleltitel: Parallele Sprachausgabe Wytyczne OECD dla przedsiębiorstw wielonarodowych dotyczące odpowiedzialnego prowadzenia działalności biznesowej
    Paralleltitel: Parallele Sprachausgabe 经合组织跨国企业负责任商业行为准则
    Paralleltitel: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Paralleltitel: Parallele Sprachausgabe Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable
    Paralleltitel: Parallele Sprachausgabe Diretrizes da OCDE para Empresas Multinacionais sobre Conduta Empresarial Responsável
    Paralleltitel: Parallele Sprachausgabe OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln
    Schlagwort(e): Finance and Investment
    Kurzfassung: Çok Uluslu Şirketler için Sorumlu İş Yönetimine ilişkin OECD Rehberi, hükümetler tarafından çok uluslu şirketlere yönelik olarak yapılan tavsiyeleri içerir. Söz konusu tavsiyeler; şirketlerin ekonomik, çevresel ve sosyal alanlarda ilerlemeye katkılarını teşvik etmeyi, bunun yanı sıra bir işletmenin faaliyetleri, ürünleri ve hizmetleri vasıtasıyla, Rehber kapsamında ele alınan konular üzerindeki olası olumsuz etkilerini asgari düzeye indirmeyi hedefler. Rehber; insan hakları, işçi hakları, çevre, rüşvet, tüketici çıkarları, kamuoyunun aydınlatılması, bilim ve teknoloji, rekabet ve vergilendirme de dâhil olmak üzere ticari sorumluluklarla ilgili tüm temel alanları kapsamaktadır. Rehberin 2023 yılında yapılan baskısına iklim değişikliği, biyoçeşitlilik, teknoloji, iş ahlakı ve tedarik zincirinde teknik değerlendirme çalışmaları gibi alanlarda sorumlu iş yönetimine ilişkin güncel tavsiyeler eklenmiştir. Bunların yanı sıra, Rehberde Sorumlu İş Yönetimi için Ulusal Temas Noktalarına ilişkin güncel uygulama yöntemleri de sunulmaktadır.
    DOI: 10.1787/8a1fb939-tr
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  • 41
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    OECD/INFE 2023 International Survey of Adult Financial Literacy (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.39
    Schlagwort(e): Finance and Investment
    Kurzfassung: Understanding current levels of financial literacy and needs is key for the effective development of financial literacy strategies and programmes. This report presents the results of an international survey of financial literacy levels among adults. A total of 39 countries and economies, of which 20 are OECD member countries, participated in this third coordinated measurement exercise using the globally recognized OECD/INFE 2022 Toolkit for Measuring Financial Literacy and Financial Inclusion to measure financial literacy levels among their adult populations. Results provide information about financial literacy levels and cover aspects of financial knowledge, financial behaviour and financial attitudes. In addition, the report provides information on financial inclusion, digital financial literacy levels and levels of financial well-being among adults in the participating countries and economies.
    DOI: 10.1787/56003a32-en
    URL: lizenzpflichtig
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  • 42
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Regional Development Papers no.58
    Schlagwort(e): Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Kurzfassung: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
    URL: lizenzpflichtig
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  • 43
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    Financing cost impacts on cost competitiveness of green hydrogen in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.227
    Schlagwort(e): Environment ; Finance and Investment ; Development
    Kurzfassung: Green hydrogen, produced from water and renewable power through the electrolysis process, can play a crucial role in the low-carbon transition to achieve the net-zero emission targets. Currently, the production cost of green hydrogen is not competitive when compared to hydrogen produced from natural gas. High capital costs are a major factor constraining its cost-competitiveness. This working paper utilises financial market data to address the knowledge gap concerning the range of Weighted Average Cost of Capital (WACC) for green hydrogen projects. It also conducts a survey among investors and financiers to identify key risk factors contributing to the high WACC. The key risks that have been identified include offtaker risks, lack of credible offtakers, price uncertainty of green hydrogen, and the absence of hydrogen trading markets. These risks are closely connected to the available risk mitigation strategies and tools. The paper summarises key risk mitigation strategies identified through case studies of lighthouse green hydrogen projects that have either reached or are nearly point of reaching financial investment decisions.
    DOI: 10.1787/15b16fc3-en
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  • 44
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Sprache: Englisch
    Seiten: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Pakistan
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 45
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Schlagwort(e): Finance and Investment ; Governance ; Taxation
    Kurzfassung: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
    URL: lizenzpflichtig
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  • 46
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.229
    Schlagwort(e): Energy ; Taxation ; Environment ; Ukraine
    Kurzfassung: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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  • 47
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.160
    Schlagwort(e): Finance and Investment ; Taxation ; Science and Technology
    Kurzfassung: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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  • 48
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    Competition Market Study of Tunisia's Retail Banking Sector (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264711884 , 9789264713765 , 9789264685147
    Sprache: Englisch
    Seiten: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Étude de marché sur la concurrence dans le secteur de la banque de détail en Tunisie
    Schlagwort(e): Finance and Investment ; Tunisia
    Kurzfassung: This market study provides an assessment of competition in three broad areas of the retail banking sector in Tunisia: current accounts, bank loans for micro, small and medium enterprises and mobile payment services. The report identifies areas where competition is not working as well as it could, reducing customers mobility and access to finance and limiting the competitive pressure that fintech companies can exert on traditional banks. The report provides a range of recommendations to improve market outcomes for financial services users and it includes estimates of the expected impact of the implementation of the recommendations on the economy. This competition market study is part of a broader project aiming at fostering pro-competitive reforms in Tunisia.
    DOI: 10.1787/ab995fce-en
    URL: lizenzpflichtig
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  • 49
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Sprache: Englisch
    Seiten: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Latvia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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  • 50
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    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Sprache: Französisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Schlagwort(e): Energy ; Environment ; Taxation
    Kurzfassung: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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  • 51
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Paralleltitel: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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  • 52
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    Improving transparency of incentives for investment facilitation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.35
    Schlagwort(e): Finance and Investment
    Kurzfassung: This paper makes the case for greater transparency of investment incentives and explores how governments can enhance transparency of these measures, notably for investment facilitation purposes. It proposes three overarching principles of transparency that can be used to better inform policy design: availability, accessibility and clarity of information. It also sets out a framework and typology to understand the scope of incentives offered in a country and identify what information could support transparency, drawing on data on the use and level of transparency of incentives (including tax, financial and in-kind benefits) in a sample of 15 developing economies.
    DOI: 10.1787/ab40a2f1-en
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  • 53
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Sprache: Englisch
    Seiten: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Schlagwort(e): Taxation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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  • 54
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    Subnational investment promotion and decentralisation in the OECD : Strategies and institutions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.40
    Schlagwort(e): Finance and Investment
    Kurzfassung: This paper explores different frameworks of subnational investment promotion and facilitation and focuses on the link between these frameworks and the degree of and the degree of countries’ decentralisation, their role in regional FDI attractiveness and local development, and their relations with the levels of FDI regional disparities. It also examines characteristics of subnational investment promotion strategies and the quality of institutional relationships within regions, across regions and with the central government.
    DOI: 10.1787/ffd0927d-en
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  • 55
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Schlagwort(e): Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Kurzfassung: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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  • 56
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    Climate Finance Provided and Mobilised by Developed Countries in 2013-2021 : Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780460 , 9789264759169 , 9789264720954
    Sprache: Englisch
    Seiten: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Serie: Climate Finance and the USD 100 Billion Goal
    Paralleltitel: Parallele Sprachausgabe Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés
    Schlagwort(e): Environment ; Finance and Investment ; Development
    Kurzfassung: This report presents aggregate trends of annual climate finance provided and mobilised by developed countries for developing countries for the period 2013-2021. It includes breakdowns by climate theme, sector, financial instrument and recipient country grouping for the period 2016-2021. The report also provides key recommendations for international providers to increase financing towards adaptation and more effectively mobilise private finance for climate action, which are both important policy priorities and current bottlenecks. The recommendations in this report draw from two OECD publications on scaling up private climate finance and adaptation finance.
    DOI: 10.1787/e20d2bc7-en
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  • 57
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    Scaling Up the Mobilisation of Private Finance for Climate Action in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422209 , 9789264406827 , 9789264489998
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Development
    Kurzfassung: This report explores evidence-based action areas to increase and accelerate the mobilisation of private finance for climate action in developing countries, and the role of international public finance providers in doing so. It draws on best-available data to provide disaggregated analysis of the sectoral, geographic and other features of private finance mobilised by public climate finance and presents key economy-wide, sector-specific, and institutional challenges to private finance mobilisation. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights related to mobilising private finance for climate action in developing countries more broadly.
    DOI: 10.1787/17a88681-en
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  • 58
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Sprache: Englisch
    Seiten: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Serbia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
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  • 59
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Paralleltitel: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Schlagwort(e): Industry and Services ; Taxation
    Kurzfassung: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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  • 60
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    Ринкове Дослідження Стану Конкуренції В Електроенергетичному Секторі України (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264551060 , 9789264647480 , 9789264337596
    Sprache: Ukrainisch
    Seiten: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Competition Market Study of Ukraine’s Electricity Sector
    Schlagwort(e): Finance and Investment ; Ukraine
    Kurzfassung: Це ринкове дослідження українського електроенергетичного сектору аналізує загальний стан ринкової конкуренції. Дослідження надає детальний огляд та оцінку регуляторної бази роботи ринку електричної енергії в Україні, а також аналіз існуючих перешкод для конкуренції на оптовому та роздрібному ринках. Даний звіт включає в себе низку рекомендацій спрямованих на усунення основних причин неефективної конкуренції, виконання яких на етапі післявоєнного відновлення внаслідок військової агресії Росії проти України, сприятиме розвитку добре функціонуючого, конкурентного електроенергетичного ектору.
    DOI: 10.1787/ec253027-uk
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  • 61
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    Анализ делового климата в Узбекистане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264744134 , 9789264933354 , 9789264647800
    Sprache: Russisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Insights on the Business Climate in Uzbekistan
    Schlagwort(e): Environment ; Finance and Investment ; Uzbekistan
    Kurzfassung: Устранение преград на пути развития частного сектора является долгосрочной целью правительства Узбекистана, а начавшаяся в 2017 году масштабная программа реформ предусматривала более активное содействие росту конкурентоспособности и производительности компаний частного сектора. Чтобы справиться с вызовами и воспользоваться возможностями «зеленого» и цифрового переходов, которые обеспечивают новый импульс для ускорения этих реформ, Узбекистану необходим более динамичный и инновационный частный сектор. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Узбекистана, дает новое представление об их восприятии текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/84ffe567-ru
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  • 62
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    Преодоление экономических бурь в странах Центральной Азии: первые последствия войны в Украине (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264586659 , 9789264515680 , 9789264367593
    Sprache: Russisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Weathering Economic Storms in Central Asia: Initial Impacts of the War in Ukraine
    Schlagwort(e): Finance and Investment ; Social Issues/Migration/Health ; Development ; Trade
    Kurzfassung: Война России против Украины и введенные против нее международные санкции неожиданно мягко отразились на Центральной Азии, несмотря на глубокую экономическую зависимость региона от своего северного соседа. Невзирая на высокую инфляцию, пять государств Центральной Азии - Казахстан, Кыргызстан, Таджикистан, Туркменистан и Узбекистан - до сих пор демонстрировали удивительную устойчивость к экономическим потрясениям: денежные переводы зарегистрировали рекордно высокие показатели в первой половине 2022 года, национальные валюты быстро вернулись к довоенному уровню после изначального падения, а приток квалифицированных работников повысил спрос на услуги и гостиничный бизнес. Однако по мере того, как начинают проявляться среднесрочные последствия санкций против России, глобального кризиса стоимости жизни и замедления экономического роста Китая, Центральная Азия сталкивается с затянувшейся неопределенностью. В данной публикации дается оценка краткосрочных последствий войны России для экономик Центральной Азии и ответных мер политики. В ней также анализируются предстоящие задачи, и представлены политические рекомендации, направленные на большую устойчивость и диверсификацию экономик Центральной Азии.
    DOI: 10.1787/1f532c6e-ru
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  • 63
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    经合组织跨国企业负责任商业行为准则 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264688766
    Sprache: Chinesisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable
    Paralleltitel: Parallele Sprachausgabe Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises
    Paralleltitel: Parallele Sprachausgabe Diretrizes da OCDE para Empresas Multinacionais sobre Conduta Empresarial Responsável
    Paralleltitel: Parallele Sprachausgabe Çok Uluslu Şirketler için Sorumlu İş Yönetimine ilişkin OECD Rehberi
    Paralleltitel: Parallele Sprachausgabe Wytyczne OECD dla przedsiębiorstw wielonarodowych dotyczące odpowiedzialnego prowadzenia działalności biznesowej
    Paralleltitel: Parallele Sprachausgabe OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln
    Paralleltitel: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Schlagwort(e): Finance and Investment
    Kurzfassung: 《经合组织跨国企业负责任商业行为准则》（简称《准则》）是各国政府向跨国企业提出的建议，旨在鼓励企业对经济、环境和社会进步做出积极贡献，并最大限度地减少企业的运营、产品和服务可能对《准则》所涵盖事项所产生的不利影响。《准则》涵盖了商业责任的所有关键领域，包括人权、劳工权利、环境、贿赂、消费者利益、信息披露、科学技术与创新、竞争和税收。2023年版的《准则》贯穿气候变化、生物多样性、技术、商业诚信和供应链尽责管理等多个关键领域，更新了有关负责任商业行为的建议，并更新了负责任商业行为国家联系点的实施程序。
    DOI: 10.1787/12182cb3-zh
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  • 64
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    Анализ делового климата в Казахстане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264763180 , 9789264537125 , 9789264572904
    Sprache: Russisch
    Seiten: 1 Online-Ressource (107 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Insights on the Business Climate in Kazakhstan
    Schlagwort(e): Environment ; Finance and Investment ; Kazakhstan
    Kurzfassung: Глобальная ориентированность на более экологически устойчивые экономические модели, обеспечивающие снижение уровня выбросов углекислого газа, повысила значимость долгосрочной программы диверсификации экономики Казахстана. Выполнение лишь части этой программы указывает на наличие ряда сложностей, влияющих на условия для инвестирования, внедрения инноваций и развития предпринимательства. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Казахстана, дает новое представление о восприятии частным сектором текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/ccc8cf0c-ru
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  • 65
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    Sustainable Investment Policy Perspectives in the Southern African Development Community (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264435650 , 9789264687769 , 9789264546219
    Sprache: Englisch
    Seiten: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Schlagwort(e): Nachhaltige Entwicklung ; Investitionspolitik ; SADC-Staaten ; Finance and Investment
    Kurzfassung: The Southern African Development Community (SADC) is a large and dynamic regional economic community (REC) with the second highest level of regional integration among all African RECs. It has also been at the forefront of regional investment policymaking in Africa, with the Finance and Investment Protocol, the Investment Policy Framework, and the SADC Model Bilateral Investment Treaty. However, like much of Africa, SADC faces difficulties in attracting foreign direct investment which can contribute to sustainable development in the region. This report introduces newly developed OECD tools and analysis to the SADC region, including both FDI Qualities and a database on investment incentives. It is designed as a baseline diagnostic to explore ways to reinvigorate the reform of the SADC investment climate in order to prepare the region for the African Continental Free Trade Area, while also focusing on how to improve sustainable outcomes from investment. The report explores the national regulatory framework encapsulated in national investment laws and how this compares with initiatives at a regional level, investment promotion and facilitation in SADC, investment incentives, investment for green growth and responsible business conduct.
    DOI: 10.1787/02c9ef1d-en
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  • 66
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    Financing Uzbekistan’s Green Transition : Capital Market Development and Opportunities for Green Bond Issuance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264852204 , 9789264841307 , 9789264757783
    Sprache: Englisch
    Seiten: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Nachhaltige Entwicklung ; Umweltpolitik ; Anleihe ; Nachhaltige Kapitalanlage ; Finanzmarkt ; Usbekistan ; Environment ; Finance and Investment ; Uzbekistan
    Kurzfassung: 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.
    DOI: 10.1787/27d2489d-en
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264926479
    Sprache: Englisch
    Seiten: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Kurzfassung: 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.
    DOI: 10.1787/1372013f-en
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/80703c33-en
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  • 69
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    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: 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
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: 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.
    DOI: 10.1787/b84d5b36-en
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  • 70
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    FDI Qualities Review of Croatia : Advancing the Strategic Framework for Investment Promotion and Facilitation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264860414 , 9789264602908 , 9789264944237
    Sprache: Englisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Schlagwort(e): Auslandsinvestition ; Investitionspolitik ; Kroatien ; Finance and Investment ; Croatia
    Kurzfassung: The FDI Qualities Review of Croatia provides policy recommendations on the design and implementation of a new strategic framework for investment promotion and facilitation in Croatia. It provides an assessment of how foreign direct investment (FDI) contributes to sustainable development, including productivity and innovation, job quality and skills development, decarbonisation and regional development. It also examines the institutional and policy framework for investment promotion and facilitation at national and subnational levels. It gives an overview of Croatia’s investment incentives regime, focusing on the effective design and implementation of tax incentives. The report indicates potential areas for institutional and policy reform to improve Croatia’s investment climate and strengthen the economic, social and environmental benefits of FDI.
    DOI: 10.1787/79b2345b-en
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  • 71
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    Best practices in investment promotion : An overview of regional state aid and special economic zones in Europe (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.27
    Schlagwort(e): Investitionspolitik ; Sonderwirtschaftszone ; EU-Recht ; EU-Staaten ; Finance and Investment
    Kurzfassung: This paper assesses good practices and lessons learned in investment promotion in European Union (EU) Member States. It focuses on two specific areas of investment promotion: state aid for regional development under EU law and special economic zone frameworks. It provides an overview of the concept of state aid and compatibility of regional aid with the internal market, as well as lessons learned from the case law determining the existence of state aid in regional development measures. It also outlines the calculation of the gross grant equivalent of state aid. The paper explores special economic zone policies, identifies success factors and describes the complementary framework conditions to maximise their spillover effects on local economic development.
    DOI: 10.1787/0c8e6ca3-en
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  • 72
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    Enhancing the insurance sector’s contribution to climate adaptation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.26
    Schlagwort(e): Schadenversicherung ; Katastrophenschaden ; Klimawandel ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Finance and Investment
    Kurzfassung: Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
    DOI: 10.1787/0951dfcd-en
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  • 73
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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  • 74
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Sprache: Englisch
    Seiten: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Schlagwort(e): Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Kurzfassung: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 75
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    Innovative providers’ payment models for promoting value-based health systems : Start small, prove value, and scale up (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD Health Working Papers no.154
    Schlagwort(e): Finance and Investment ; Social Issues/Migration/Health
    Kurzfassung: Innovative providers’ payment models represent an important policy lever that could be used to promote value-based health systems. By bundling services across the continuum of care or to target acute events or chronic conditions, innovative payment models set financial incentives for providers to increase efficiency in service delivery, improve health outcomes and enhance patient experience with care. This paper offers insights on value-based payment models, a type of innovative payment model implemented in several OECD countries and reviews the publicly available evidence on the impact of those payment models on value. Innovative payment models tend to be exceptional and small-scale compared to activity-based payment models and have been extensively piloted in the United States while implementation and evaluation in other countries is limited. The publicly available empirical evidence points to modest efficiency and quality gains from value-based payment models. Impact on healthcare spending, outcomes and patient experience varies across programmes. Given the significant variation in the key features of value-based payment models and the context-specific issues they address, those models do not offer a one-size-fits-all solution. This paper outlines several intervention points that policy makers need to consider when designing and implementing value-based payment models to maximise their positive outcome.
    DOI: 10.1787/627fe490-en
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  • 76
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    OECD Best Practices for Gender Budgeting (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (17 p.)
    Paralleltitel: Parallele Sprachausgabe Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Schlagwort(e): Finance and Investment ; Governance ; Economics
    Kurzfassung: This paper presents best practices for gender budgeting in OECD countries, consisting of the core features common to successful implementation of gender budgeting. These best practices identify elements that contribute to the sustainability of gender budgeting and help governments ensure that the budget helps achieve broader government objectives relating to gender equality, such as women’s participation in the labour market. The best practices draw on gender budgeting practices in Member countries and the OECD’s work with countries in designing and implementing gender budgeting.
    DOI: 10.1787/9574ed6f-en
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  • 77
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Sprache: Französisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Schlagwort(e): Taxation
    Kurzfassung: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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  • 78
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    Policy Toolkit for Strengthening FDI and SME Linkages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264476417 , 9789264527607 , 9789264551015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Schlagwort(e): Auslandsinvestition ; KMU ; OECD-Staaten ; EU-Staaten ; Finance and Investment ; Industry and Services
    Kurzfassung: Strengthening linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) is important to boost productivity and innovation across countries and regions in the OECD and beyond. This policy toolkit offers policy advice to national and subnational governments on how to increase knowledge and technology benefits from FDI on domestic SMEs and the local economy. It presents a conceptual framework for understanding the main enabling conditions and diffusion channels of FDI-SME linkages and spillovers, and a set of diagnostic tools to assess the spillover potential. It also provides an assessment tool for policy and institutional frameworks enabling FDI-SME linkages. This toolkit benefits from insights of a pilot mapping of policy initiatives across the 27 EU Member States, which are described in the second part of the report.
    DOI: 10.1787/688bde9a-en
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  • 79
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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  • 80
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    Implementing Water Economics in the EU Water Framework Directive (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264416604 , 9789264698574 , 9789264909229
    Sprache: Englisch
    Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Schlagwort(e): EU-Wasserpolitik ; EU-Staaten ; Environment ; Finance and Investment
    Kurzfassung: The EU Water Framework and Floods Directives have not only set the level of ambition for water resources management in Europe, but have also provided a model for other regions in the world. Effective implementation of the Directives requires that due consideration be given to their economic pillar, designed to support a cost-effective approach in member states and communities. Recent reviews indicate that there is considerable room to improve the integration of water economics within the framework of water resources management. This report captures the lessons learned from five thematic workshops co-convened by the OECD and the European Commission. It provides an overview of the challenges faced by EU member countries and opportunities to strengthen the economic approach of water resources management in Europe. Covering cost recovery, polluter pays principle, water scarcity, planning and financing, the lessons are relevant for regions and countries across the globe.
    DOI: 10.1787/d6abda81-en
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  • 81
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    The Impact of Regulation on International Investment in Portugal (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264436435 , 9789264570931 , 9789264906945
    Sprache: Englisch
    Seiten: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Schlagwort(e): Auslandsinvestition ; Investitionspolitik ; Portugal ; Finance and Investment ; Portugal
    Kurzfassung: The Impact of Regulation on International Investment in Portugal examines how regulatory reforms could help Portugal build a more enabling and competitive environment for investment, in particular foreign direct investment (FDI). The report analyses trends and patterns of FDI activity in Portugal, including its broader economic, social and environmental benefits to Portugal. It gives an overview of the economy-wide and sector-specific regulatory settings in Portugal compared to selected European peer economies and provides an empirical analysis of the potential effects of domestic regulatory reforms on FDI. Foreign investors’ perceptions on Portugal’s business environment complement these findings. The report indicates potential areas for regulatory reforms and proposes policy measures to further improve Portugal’s investment climate and support efforts to attract and retain more FDI while strengthening its contribution to sustainable development in Portugal.
    DOI: 10.1787/688b30c8-en
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  • 82
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    Mortality and the Provision of Retirement Income (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947542 , 9789264615601 , 9789264852402
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Schlagwort(e): Sterblichkeit ; Altersvorsorge ; Rentenpolitik ; Rentenfinanzierung ; OECD-Staaten ; Finance and Investment
    Kurzfassung: This report analyses the development of mortality assumptions to build mortality tables to better protect retirement income provision. Mortality assumptions are necessary to ensure the sustainability of lifetime incomes. It explores considerations and traditional approaches for developing mortality tables, as well as provides an international overview of longevity trends and drivers over the last several decades, including the impact of the COVID-19 pandemic. The report also details the standard mortality tables developed across OECD member countries and offers guidelines to assist regulators and supervisors in assessing whether the mortality assumptions and tables used in the context of retirement income provision are appropriate.
    DOI: 10.1787/a10a6c09-en
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  • 83
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    Transformational budgeting: A holistic approach for delivering results (2023)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Schlagwort(e): Finance and Investment ; Governance ; Economics
    Kurzfassung: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.
    DOI: 10.1787/6a6b4179-en
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  • 84
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    Sensitivity of capital and MFP measurement to asset depreciation patterns and initial capital stock estimates (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Serie: OECD Statistics Working Papers no.2023/01
    Schlagwort(e): Finance and Investment ; Economics
    Kurzfassung: This paper discusses the sensitivity of capital and multifactor productivity (MFP) measurement to asset depreciation patterns and initial capital stock estimates. Applying the same depreciation rates in the US as in other G7 countries would reduce the US net investment rate and net capital stock by up to one third and increase US GDP by up to 0.5%. Capital and MFP growth would be less affected. Estimating initial capital stocks often involves assuming constant investment growth, but this leads to unreliable results. Relying on average K/Y ratios across countries works well for the US, but this might not be the case for other countries due to the international dispersion in K/Y ratios. Two main recommendations for statistical agencies emerge from this analysis. First, they should regularly review asset depreciation patterns to ensure that measured differences across countries are well justified. Second, they should backcast investment series as much as possible before relying on stationarity assumptions to estimate initial capital stocks.
    DOI: 10.1787/92498395-en
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Sprache: Englisch
    Seiten: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 86
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Sprache: Französisch
    Seiten: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Schlagwort(e): Taxation
    Kurzfassung: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 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.
    DOI: 10.1787/a0cbc79d-fr
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  • 87
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    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 (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
    URL: lizenzpflichtig
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  • 88
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Forum on Tax Administration
    Schlagwort(e): KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Kurzfassung: 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.
    DOI: 10.1787/f183d70a-en
    URL: lizenzpflichtig
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  • 89
    Online-Ressource
    Online-Ressource
    Did COVID-19 accelerate the green transition? : An international assessment of fiscal spending measures to support low-carbon technologies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.151
    Schlagwort(e): Environment ; Finance and Investment ; Science and Technology
    Kurzfassung: Fiscal spending policies adopted in the wake of the COVID-19 pandemic have been presented as a unique opportunity to “build back better” and re-ignite the economy while accelerating the transition to a low-carbon economy. This paper analyses 1 166 funding measures announced by 51 countries and the European Union in 2020-21 to support development and diffusion of low-carbon technologies. These measures – amounting to USD 1.29 trillion – can make an important contribution to filling the climate investment gap, particularly in emerging technologies such as carbon capture, usage and storage and green hydrogen. A modelling analysis suggests that they could have large impacts on greenhouse gas emissions and bring about significant co-benefits in terms of clean sectors’ output growth and reductions in fossil fuel imports.
    DOI: 10.1787/5b486c18-en
    URL: lizenzpflichtig
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  • 90
    Online-Ressource
    Online-Ressource
    Distributed renewable energy in Colombia : Unlocking private investment for non-interconnected zones (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.213
    Paralleltitel: Parallele Sprachausgabe Energía renovable distribuida en Colombia : Desbloqueando la inversión privada para zonas no-interconectadas
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Colombia
    Kurzfassung: Colombia has prioritised the use of renewable energy to expand and improve electricity services for its population in zones non-interconnected to the national grid. Recent policies and regulations have supported this ambition with successive measures to strengthen investment conditions for distributed renewable energy, like standalone solar photovoltaic (PV) solutions and hybrid solar PV mini-grids. Still, the distributed renewable energy market in non-interconnected zones is relatively immature, reflected by the high costs for connecting new users. New business and financing models will be critical to bringing down the cost of renewable energy technologies, accessing private equity and debt in larger volumes, and ultimately progressing towards replacing existing inefficient and polluting diesel generation systems. Building on international experiences, this paper discusses approaches to strengthening investment conditions, looking at support mechanisms and de-risking instruments used elsewhere, which can help bridge the financing gap in Colombia.
    DOI: 10.1787/deda64ff-en
    URL: lizenzpflichtig
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  • 91
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    Online-Ressource
    Supporting FinTech Innovation in the Czech Republic : Regulatory Sandbox Design Considerations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264534803 , 9789264633049 , 9789264428553
    Sprache: Englisch
    Seiten: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Podpora FinTechových inovací v České republice: Možnosti nastavení regulatorního sandboxu
    Schlagwort(e): Finanztechnologie ; Innovation ; Technologiepolitik ; Tschechien ; Finance and Investment ; Czech Republic
    Kurzfassung: The FinTech sector is a nascent market in the Czech Republic, with only around one hundred regulated or unregulated FinTech firms. This report analyses the Czech FinTech ecosystem and identifies possible hurdles to innovative development. The report also provides recommendations for designing a regulatory sandbox tailored to the country’s specificities and which could help alleviate some of the impediments to FinTech development. A sandbox could enhance the Czech authorities’ understanding of the impact of innovative mechanisms on financial activities, and enable supervisors to better monitor and ensure compliance of FinTech activities. It could also enhance communication between firms and authorities through targeted dialogue and customised guidance.
    DOI: 10.1787/081a005c-en
    URL: lizenzpflichtig
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  • 92
    Online-Ressource
    Online-Ressource
    Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343382 , 9789264547704 , 9789264338050
    Sprache: Französisch
    Seiten: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Brick by Brick (Volume 2): Better Housing Policies in the Post-COVID-19 Era
    Schlagwort(e): Environment ; Finance and Investment ; Urban, Rural and Regional Development
    Kurzfassung: S'appuyant sur les conclusions de Pierre par pierre : Bâtir de nouvelles politiques du logement, ce deuxième volume se penche sur les tendances de fond qui façonnent les politiques du logement dans l'ère post-COVID-19. Le premier chapitre offre une vue d'ensemble en examinant la nécessité de surveiller l'impact de la pandémie sur l'accessibilité du logement, de répondre à la crise énergétique par l’intensification des efforts de décarbonation des logements, de maintenir la résilience du système financier face aux cycles immobiliers et de faciliter l’adaptation des marchés du logement à la montée en puissance du travail à distance et des préoccupations environnementales. Le deuxième chapitre est consacré à la décarbonisation du secteur du logement. Il recommande de combiner tarification du carbone, certification et réglementation de l'efficacité énergétique, et subventions pour atteindre les objectifs de zéro émission nette tout en tenant compte des spécificités du marché du logement. Le chapitre appelle également au déploiement de politiques complémentaires pour limiter les effets négatifs sur les ménages à faible revenu. Le troisième chapitre examine le financement du logement, en mettant l'accent sur la tension entre le soutien aux emprunts hypothécaires et la promotion de la résilience financière. Il aborde également l'essor du financement non bancaire de l'immobilier et le soutien que les marchés du crédit hypothécaire peuvent apporter à la décarbonisation du logement. Le quatrième chapitre, qui explore la manière dont le nouvel équilibre entre vie professionnelle et vie privée, rendu possible par l'essor du travail à distance, remodèle la demande de logements, propose un ensemble d’ajustements des politiques urbaines pour répondre à ce changement. Dans l'ensemble, le rapport fournit un large éventail d’options de réforme pour améliorer les politiques de logement dans le monde post-pandémique.
    DOI: 10.1787/43b303bd-fr
    URL: lizenzpflichtig
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  • 93
    Online-Ressource
    Online-Ressource
    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
    URL: lizenzpflichtig
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  • 94
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    Online-Ressource
    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.64
    Schlagwort(e): Taxation ; Finance and Investment
    Kurzfassung: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
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  • 95
    Online-Ressource
    Online-Ressource
    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Sprache: Französisch
    Seiten: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Schlagwort(e): Taxation ; Development ; Finance and Investment ; Governance
    Kurzfassung: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
    URL: lizenzpflichtig
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  • 96
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    Online-Ressource
    Central Bank Digital Currencies (CBDCs) and democratic values (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.31
    Schlagwort(e): Virtuelle Währung ; Geldpolitik ; Zentralbank ; Demokratie ; Soziale Werte ; Finance and Investment
    Kurzfassung: Discussions on Central Bank Digital Currencies (CBDCs) have so far mostly focused on the potential risks that these currencies could represent for financial intermediation and financial stability. It is important, however, to also consider how they could contribute to the welfare of citizens, and how they can be leveraged to help uphold certain democratic values. This paper explores how the design and implementation of CBDCs can help countries mitigate threats to individual liberties and human rights, as well as promote the equitable treatment of citizens, the protection of privacy, and citizens' trust in central banks. The sound governance architecture of CBDC systems at the national and international level can further support these objectives.
    DOI: 10.1787/f3e70f1f-en
    URL: lizenzpflichtig
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  • 97
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    Online-Ressource
    Financial consumers and sustainable finance : Policy implications and approaches (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.32
    Schlagwort(e): Nachhaltige Kapitalanlage ; Verbraucherschutz ; Anlageverhalten ; Finance and Investment
    Kurzfassung: This report explores issues, opportunities and challenges for financial consumers in relation to sustainable finance. It examines current trends in terms of consumer demand for and experience with sustainable finance products, as well as new risks to consumers posed by sustainable finance products. This report also explores financial consumer protection tools and responses available to policy makers and oversight authorities, illustrated by selected examples of how these tools and responses are being deployed around the world. Finally, this report offers a number of policy considerations to help guide policy makers and oversight authorities responsible for financial consumer protection.
    DOI: 10.1787/318d0494-en
    URL: lizenzpflichtig
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  • 98
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.65
    Schlagwort(e): Employment ; Taxation
    Kurzfassung: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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  • 99
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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  • 100
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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