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  • Paris : OECD Publishing  (1,973)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Taxation  (1,229)
  • Energy  (768)
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Material
  • 1
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
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  • 3
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Language: French
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Parallel Title: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Keywords: Economics ; Energy ; Development ; France
    Abstract: Située dans la mer des Caraïbes, la Guadeloupe est un département français d'outre-mer et une région européenne ultrapériphérique. Dans la série des examens des politiques de transformation économique, ce rapport examine les opportunités et les défis de cette région qui cherche une voie de développement économique plus durable. Il identifie des actions prioritaires dans plusieurs domaines, notamment la bioéconomie et l'économie circulaire, les secteurs créatifs et les énergies renouvelables. Ce Gros plan enrichit notre compréhension de la diversité des voies de développement, y compris celles des petits États insulaires en développement (PEID). Il est le fruit d'un vaste processus d'examen par les pairs auquel ont participé des acteurs publics et privés de Colombie, des pays des Caraïbes et d'autres régions ultrapériphériques de l'UE.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264912564 , 9789264753297 , 9789264675803
    Language: English
    Pages: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Keywords: Artenvielfalt ; Erneuerbare Energie ; Energieinfrastruktur ; Energy ; Environment
    Abstract: As countries scale up climate action, they face the challenge of expanding renewable power while tackling biodiversity loss. Transitioning away from fossil fuels can reduce climate-related pressure on biodiversity, but brings its own risks. Unless carefully managed, the expansion of renewable power could compromise biodiversity. This report synthesises evidence on biodiversity impacts from renewable power infrastructure, with a focus on solar power, wind power and power lines. It identifies opportunities for mainstreaming biodiversity into power sector planning and policy to deliver better outcomes for nature and the climate. Drawing on good practice insights from across the globe, the report offers governments recommendations to align renewable power expansion with biodiversity goals.
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  • 5
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.228
    Keywords: Energy ; Environment ; Ukraine
    Abstract: This study evaluates the progress of fossil-fuel subsidy reform in Ukraine since its launch in 2016 using the OECD “bottom-up”, inventory, approach. It also identifies major subsidy schemes that need significant reform. The report reflects the energy subsidy policies and reforms in Ukraine prior to Russia’s full-scale invasion in February 2022. The analysis covers: budgetary transfers, government revenue foregone (or tax expenditure), induced transfers in the form of cross-subsidies or below market tariffs and transfer of risk to government. The study also covers fossil-fuels subsidies to production and consumption, particularly, for natural gas, coal and electricity generated from fossil fuels while support for energy efficiency and renewables is considered for comparative purposes. This report also briefly discusses the taxation and energy pricing policies in Ukraine that have had direct or indirect impact on the evolution of fossil-fuel subsidies in the country. Detailed estimates of all individual support measures are provided in the Annexes to the report.
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  • 6
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
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  • 7
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 8
    ISBN: 9789264752443
    Language: English
    Pages: 1 Online-Ressource (53 p.)
    Keywords: Energy ; Oman
    Abstract: As the global energy transition accelerates, all energy sectors will experience significant transformations, affecting how energy is produced and consumed. This implies a changing role of hydrocarbon fuels such as oil and natural gas. While these fuels will continue to play a role in energy systems, notably in large energy demand centres, all scenarios point to a gradual decline in demand for both oil and gas. As a result, producer economies such as Oman, whose economic development has been to a significant part enabled by a thriving oil and gas industry, have been exploring opportunities to adapt their economic model to the emerging energy economy we are observing. Nevertheless, it remains important to appreciate the role producer economies play in the global energy transition. While this transformation involves a wide range of challenges to secure future revenues and employment opportunities for citizens, the energy transition also holds with it a range of opportunities. Oman's assets, infrastructure, and skills were once developed in the service of an omnipresent oil and gas industry. Today, the objective of this study is to lay out the opportunities of repurposing these advantages in the services in developing clean energy supply chains in Oman, led by solar PV, wind and low-emission hydrogen where significant economic value is expected to lie as the global economy decarbonises.
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  • 9
    ISBN: 9789264731950
    Language: English
    Pages: 1 Online-Ressource (224 p.)
    Keywords: Energy
    Abstract: The global oil and gas industry encompasses a large and diverse range of players: from small, specialised operators to huge national oil companies. These producers face pivotal choices about their role in the global energy system amid a worsening climate crisis fuelled in large part by their core products. The Oil and Gas Industry in Net Zero Transitions analyses the implications and opportunities for the industry that would arise from stronger international efforts to reach energy and climate targets. It also examines how transitions increase the likelihood of boom and bust cycles for oil and gas producer economies. It highlights strategies for producer economies that could complement broader reforms to build macroeconomic stability and the role of international partners to support this process. The report sets out a fair and feasible way forward in which oil and gas companies and producer economies take a real stake in the clean energy economy while helping the world avoid the most severe impacts of climate change.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264854970
    Language: English
    Pages: 1 Online-Ressource (84 p.)
    Keywords: Energy ; Estonia
    Abstract: Government action plays a pivotal role in ensuring secure and sustainable energy transitions and combatting the climate crisis. Energy policy is critical not just for the energy sector but also for meeting environmental, economic and social goals. Governments need to respond to their country’s specific needs, adapt to regional contexts and help address global challenges. In this context, the International Energy Agency (IEA) conducts Energy Policy Reviews to support governments in developing more impactful energy and climate policies. This Energy Policy Review was prepared in partnership between the Government of Estonia and the IEA. It draws on the IEA's extensive knowledge and the inputs of expert peers from IEA member countries to assess Estonia’s most pressing energy sector challenges and provide recommendations on how to address them, backed by international best practices. The report also highlights areas where Estonia’s leadership can serve as an example in promoting secure clean energy transitions. It also promotes the exchange of best practices among countries to foster learning, build consensus and strengthen political will for a sustainable and affordable clean energy future.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264294820
    Language: English
    Pages: 1 Online-Ressource (184 p.)
    Keywords: Energy ; Uganda
    Abstract: This in-depth review of the energy policies of Uganda follows the format used by the International Energy Agency (IEA) for its peer reviews for member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Uganda has set an ambitious agenda to develop its substantial energy and mineral resources, promote economic development, end energy poverty, and lead the country to a just energy transition. Uganda’s stated objective in Vision 2040 is to transform into “a modern and prosperous country”, ensuring a better future for its citizens. The energy sector will play an important role in helping Uganda achieve this. The newly launched Energy Policy for Uganda 2023 will serve as a crucial tool and major contribution to the country’s ambitious agenda. Uganda already has in place much of the technical expertise, government institutions and policy frameworks to reach its energy goals. It has also made significant progress over the past two decades in providing access to electricity and expanding generation capacity, and further ambition is encouraged to achieve universal energy access by 2040. This report assesses the energy sector and the related challenges facing Uganda and serves as a situational analysis that feeds into the development of the country’s Energy Transition Plan to provide policy recommendations and support the development of the energy sector and the path towards universal access for all.
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  • 12
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
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  • 13
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 14
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
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  • 15
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
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  • 16
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 17
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 18
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
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  • 20
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
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  • 21
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264726550 , 9789264859210 , 9789264779952
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: United States 2023
    Keywords: Energy ; Environment ; Governance ; Development ; United States
    Abstract: Première économie mondiale, les États-Unis ont progressé dans la réduction de plusieurs pressions environnementales tout en conservant l’un des produits intérieurs bruts par habitant les plus élevés au monde. Les émissions de gaz à effet de serre et de polluants atmosphériques, les prélèvements d’eau et la consommation intérieure de matières y ont été découplés de la croissance économique et démographique. Les niveaux de consommation élevés, les pratiques agricoles intensives, le changement climatique et l’étalement urbain continuent toutefois d’exercer des pressions sur le milieu naturel. Malgré l’accélération récente de l’action publique face au changement climatique, des efforts supplémentaires sont nécessaires pour atteindre l’objectif de neutralité en gaz à effet de serre d’ici à 2050. Par ailleurs, les États-Unis figurent parmi les principaux producteurs de déchets marins, lesquels ont de graves conséquences pour les populations et l’environnement. Le présent rapport contient 30 recommandations visant à aider les États-Unis à améliorer leurs performances environnementales, et accorde une attention particulière à l’enjeu des déchets marins et à la problématique transversale de la justice environnementale. Troisième Examen environnemental consacré aux États‑Unis, il propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site Internet de l’OCDE.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264669468 , 9789264535619 , 9789264937840
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Israel 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Israel
    Abstract: La rapide croissance économique et démographique que connaît Israël et son fort degré d’urbanisation continuent d’exercer des pressions significatives sur l’environnement. Le pays a relevé ses ambitions en matière de climat ces dernières années, mais n’est pas parti pour atteindre ses objectifs de réduction des émissions de gaz à effet de serre. De nouvelles mesures s’imposent pour mieux protéger la biodiversité, combattre la pollution de l’eau et s’adapter aux effets du changement climatique. Israël a pris une série de mesures importantes au service de ses ambitions de réduction à zéro des déchets et de circularité de l’économie. Il doit toutefois redoubler d’efforts pour améliorer la gestion des déchets et mettre l’économie dans son ensemble sur la voie de la circularité. L’examen formule 24 recommandations qui visent à aider Israël à améliorer ses performances environnementales, et accorde une attention particulière à la gestion des déchets et à l’économie circulaire. Avec ce deuxième Examen environnemental d’Israël, l’OCDE propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
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  • 24
    ISBN: 9789264983267
    Language: English
    Pages: 1 Online-Ressource (61 p.)
    Keywords: Energy ; Kenya
    Abstract: Energy efficiency continues to play a critical role in improving living standards around the world and is the first and best response to simultaneously meet affordability, supply security and climate goals. As Kenya looks to drive forward its clean energy transition in the face of the global climate and energy crises, there is a growing role for energy efficiency in supporting its aims to ensure affordable, reliable access to electricity while allowing greater integration of renewable energy technologies. As part of the Energy Efficiency in Emerging Economies (E4) Programme, this report aims to provide an overview of current progress in energy efficiency and its potential for improving people's lives through delivery of a sustainable, modern energy system. The report assesses progress, opportunities and challenges for energy efficiency across four key areas: Buildings, Appliances, Clean Cooking and Electricity System Losses. The report gives suggestions on potential policy actions that can be taken to enhance progress, drawing on case studies and examples from Kenya and other countries in Africa and globally. It represents part of the IEA’s growing collaboration with Kenya in the build-up to the IEA’s Energy Efficiency in Emerging Economies Training Week and 9th Annual Global Conference on Energy Efficiency, which will take place in Nairobi in March and May 2024 respectively.
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  • 25
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
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  • 26
    ISBN: 9789264402799
    Language: English
    Pages: 1 Online-Ressource (44 p.)
    Keywords: Energy
    Abstract: The Lifestyle for Environment (LiFE) initiative, launched in 2022 by India, aims to promote environmentally responsible consumption choices and behaviour in India and worldwide. High level principles on implementing LiFE were adopted by the G20, under India’s presidency. Following the first IEA report on LiFE, which examined the impact on energy consumption, costs and emissions of measures like those proposed by the LiFE initiative, this report provides a concrete policy toolkit for advancing LiFE implementation at the level of countries, subnational jurisdictions and individuals, and through international fora such as the G20. Enabling people to adopt sustainable consumption choices and habits requires dedicated and sustained policy interventions. This report examines the mechanisms of policies in driving change. Of the almost 1.7 billion tonnes (Gt) of CO2 savings that would be achieved in G20 countries by an implementation of LiFE-aligned measures, around 60% could be directly influenced or mandated by policies. It showcases that the LiFE movement is gaining traction, tracking around 120 LiFE-aligned policies already implemented across G20 countries and building policy toolkit based on experiences and best practices. Finally, it examines the multiple co-benefits of LiFE measures on equity, air pollution, employment and economic development, health, water, food and land-use.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
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  • 28
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD/IEA Climate Change Expert Group Papers no.2023/03
    Keywords: Energy ; Environment
    Abstract: The Mitigation Work Programme (MWP) was established at COP26 to urgently enhance mitigation ambition and implementation in this critical decade. This paper explores how the MWP could build on and amplify relevant existing efforts, within and outside the UNFCCC, to trigger the rapid scale up of mitigation efforts required to keep the temperature goal of the Paris Agreement within reach. As a multilateral platform backed by the legitimacy and convening power of the UNFCCC, the MWP could help to raise awareness of available tools and solutions, build momentum behind relevant ongoing mitigation-related initiatives without being prescriptive, and deliver more effective, targeted mitigation efforts across all fronts in the near-term. This paper also outlines potential options for the annual decision on the MWP which provides an important opportunity to maintain attention on the need to urgently scale up mitigation efforts and encourages learning-by-doing. The annual MWP decision could be structured around different mutually supportive elements including lessons learned from the MWP’s first year, follow-up from MWP activities and related mitigation commitments at previous COPs, synergies with other UNFCCC processes, and how to complement the global stocktake.
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  • 29
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
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  • 31
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264979178 , 9789264661448 , 9789264880733
    Language: French
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Germany 2023
    Parallel Title: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Keywords: Energy ; Environment ; Transport ; Germany
    Abstract: L'Allemagne a continué à améliorer ses performances environnementales au cours de la dernière décennie. Elle s'est fixée des objectifs climatiques ambitieux visant à atteindre la neutralité climatique d'ici 2045 et à parvenir à des émissions négatives après 2050. Toutefois, l'Allemagne devra accélérer encore son action climatique, en particulier dans les secteurs du bâtiment et des transports. La triple crise de l'énergie, du climat et de la biodiversité appelle des solutions intégrées et systémiques. En réponse à la crise énergétique, l’Allemagne a pris une série de mesures d’une ampleur historique. Celles-ci devraient accélérer massivement sa transition vers l'énergie verte au cours des années à venir. L’Allemagne renforce également son engagement en faveur de l’adaptation au changement climatique à tous les niveaux de gouvernement, et a lancé un programme ambitieux visant à encourager les investissements dans des solutions fondées sur la nature. Il s’agit du quatrième Examen environnemental de l’Allemagne. Il propose 28 recommandations pour aider l’Allemagne à améliorer ses performances environnementales. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais et en allemand sur le site Internet de l’OCDE.
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  • 33
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264456457
    Language: English
    Pages: 1 Online-Ressource (296 p.)
    Keywords: Energy
    Abstract: Latin America and the Caribbean is a region that stands out in the global energy sector. It boasts extraordinary natural resources – both fossil fuels and renewable energy – and a significant share of the world’s critical minerals. It also has a history of ambitious policy making in pursuit of stronger energy security and greater sustainability that has delivered one of the cleanest electricity mixes in the world. As the region emerges from a period of sluggish economic growth, countries in Latin America and the Caribbean now stand to leverage these resources to revitalise their economies and improve the security and sustainability of energy around the world. The Latin America Energy Outlook, the International Energy Agency’s first in-depth and comprehensive assessment of Latin America and the Caribbean, builds on decades of collaboration with partners. In support of the region's energy goals, the report explores the opportunities and challenges that lie ahead. It provides insights on the ways in which the outlook for the region and the biggest global energy trends are deeply intertwined – as well as recommendations on policies that could allow Latin America and the Caribbean to take full advantage of its great potential.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Economics ; Energy ; Trade ; Industry and Services ; Environment ; Transport ; Belarus ; Russian Federation ; Ukraine
    Abstract: Russia's war of aggression against Ukraine has had profound effects on the maritime sector. It directly disrupted maritime activities in the Black and Azov seas, causing the suspension of Ukrainian port operations and agricultural exports. Although an export corridor temporarily resumed activities, the termination of the agreement in July 2023 continues to affect Ukrainian shipping. International sanctions against Russia and Belarus have notably targeted shipowners and shipbuilders, restricting Russian ships' access to OECD ports. These sanctions have also halted orders for Russian ship owners in OECD countries, reducing new orders and vessel completions in Russian shipyards. While global seaborne trade and ship demand remain relatively unaffected, the war has prompted longer-term impacts such as altered trading routes, changes in energy demand and costs, potential implications for maritime decarbonisation, and an increase in "dark fleet" vessels.
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  • 36
    ISBN: 9789264661219
    Language: English
    Pages: 1 Online-Ressource (123 p.)
    Keywords: Energy
    Abstract: Carbon capture, utilisation and storage (CCUS) is an important technology for achieving global net zero emissions. Momentum on CCUS has increased in recent years, but the deployment of projects has remained relatively flat. Emerging business models are opening the door to new investment opportunities, and with that bringing new challenges to be overcome. The scale-up needed to reach net zero emissions by mid-century represents a major undertaking, and policy support and co-ordination are crucial. Policy makers have a suite of tools at their disposal to create the conditions necessary to drive long-term investment, enabling industry to take the next step forward and push CCUS into a viable and sustainable commercial market. This IEA CCUS Handbook provides governments with a policy toolkit to tackle the overarching challenges to CCUS deployment. It gives an overview of existing policies that have helped launch CCUS projects to date and identifies the main challenges to future large-scale deployment. The handbook also highlights international best practices, drawing on existing and proposed government efforts to address these challenges. The handbook is supported by our CCUS Projects Database1 and complements the IEA CCUS Handbooks on Legal and Regulatory Frameworks for CCUS and on CO2 Storage Resources and their Development.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
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  • 38
    ISBN: 9789264541627
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 28cm.
    Keywords: Energy
    Abstract: Establishing appropriate institutional architecture is important to integrate power systems across borders and facilitate electricity trading, as even if the necessary infrastructure is in place, it does not automatically follow that it is being used to exchange power effectively. The co-ordination of all stakeholders – governments, utilities1 and regulators – is required within jurisdictions, as is the creation of regional entities to support and oversee the integration process. This report therefore examines stakeholder roles at different stages of crossborder integration to enable multilateral power trade. As energy regulators are our main audience, we focus on their roles and responsibilities after briefly addressing those of governments and utilities.
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  • 39
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 40
    ISBN: 9789264391963
    Language: English
    Pages: 1 Online-Ressource (49 p.)
    Keywords: Energy ; Mauritania
    Abstract: Mauritania has high-quality wind and solar resources whose large-scale development could have catalytic effects in supporting the country to deliver universal electricity access to its citizens and achieve its vision for sustainable economic development. Renewables deployment would benefit mining – the largest industry in the country – which is currently reliant on diesel and heavy fuel oil for its operations. A switch to renewable energy in the sector could lower costs, reduce emissions, increase efficiency and improve energy security in the country. There is also potential to further electrify energy uses in mining. The government has announced various export-oriented projects to produce renewable hydrogen, ammonia and/or hydrogen-reduced iron. Anchoring demand on foreign offtakers would contribute significantly to de-risk these projects and generate the stable revenue stream needed to mobilise investors at the necessary scale. By attracting significant amounts of capital, such large-scale projects could enable a transformation of the power sector and spur sustainable economic development and growth, but robust and transparent policies and regulatory frameworks are needed. This new IEA report – the first focusing on Mauritania – explores the potential benefits to Mauritania of developing its renewable energy options and includes an analysis of the water requirements of hydrogen and the potential for expanding potable water availability through seawater desalination.
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  • 41
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
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  • 43
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 44
    ISBN: 9789264422209 , 9789264406827 , 9789264489998
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Energy ; Environment ; Finance and Investment ; Development
    Abstract: This report explores evidence-based action areas to increase and accelerate the mobilisation of private finance for climate action in developing countries, and the role of international public finance providers in doing so. It draws on best-available data to provide disaggregated analysis of the sectoral, geographic and other features of private finance mobilised by public climate finance and presents key economy-wide, sector-specific, and institutional challenges to private finance mobilisation. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights related to mobilising private finance for climate action in developing countries more broadly.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264455955
    Language: English
    Pages: 1 Online-Ressource (83 p.)
    Keywords: Kritische Metalle ; Mineral ; Rohstoffvorkommen ; Welt ; Energy ; Statistik
    Abstract: The inaugural edition of the Critical Minerals Market Review provides a major update on the investment, market, technology and policy trends of the critical minerals sector in 2022 and an initial reading of the emerging picture for 2023. Through in-depth analyses of clean energy and mineral market trends, this report assesses the progress made by countries and businesses in scaling up future supplies, diversifying sources of supply, and improving sustainable and responsible practices. It also examines major trends for individual minerals and discusses key policy implications. The report will be followed by a forthcoming analysis that will feature comprehensive demand and supply projections for key materials and a number of deep-dives on key issues. It also makes available an online tool, the Critical Minerals Data Explorer, which allow users to explore interactively the latest IEA projections.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264646056
    Language: English
    Pages: 1 Online-Ressource (108 p.)
    Keywords: Dekarbonisierung ; Energiepolitik ; Industriepolitik ; Uganda ; Energy ; Uganda
    Abstract: Uganda’s Energy Transition Plan (ETP) is a strategic roadmap for the development and modernisation of Uganda’s energy sector. It charts an ambitious, yet feasible pathway to achieve universal access to modern energy and power the country’s economic transformation in a sustainable and secure way. The plan was developed by Uganda’s Ministry of Energy and Mineral Development, with support from the International Energy Agency, and provides the groundwork for the government’s upcoming Integrated Energy Resource Master Plan. The analysis does not just look at Uganda in isolation but considers how global trends are influencing and opening up new opportunities, notably driven by rapidly evolving clean technology costs and shifts in energy and climate finance. Particular focus is paid to making use of the country’s considerable energy and mineral resources, and parlaying this into economic development for Uganda, a core pillar to ensure the pathway in the ETP is a just and inclusive one. The report provides detailed sector-by-sector analysis, including key targets and milestones, estimates of investment needs, and includes high-level recommendations for its implementation. While the focus of the report is from now to 2050, the ETP also highlights key steps to further the energy sector’s decarbonisation beyond 2050 and estimates at what point the energy sector is poised to reach net zero.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264886247
    Language: English
    Pages: 1 Online-Ressource (98 p.)
    Keywords: Energiewirtschaft ; Arbeitsmarkt ; Beschäftigungsstruktur ; Erwerbstätigkeit ; Welt ; Energy
    Abstract: The second edition of the World Energy Employment (WEE) report tracks the evolutions of the energy workforce from before the pandemic, through the global energy crisis, to today. The report provides a comprehensive stock-take of energy employment with estimates of the size and distribution of the labour force across regions, sectors, and technologies. The dataset provides granularity on workers along the entire energy value chain, covering fossil fuel supply, bioenergy, nuclear, low-emissions hydrogen, power generation, transmission, distribution, and storage; and key energy-related end uses, including vehicle manufacturing and energy efficiency for buildings and industry, among other segments. Additionally, WEE 2023 includes for the first time employment data for the extraction of selected critical minerals, including copper, cobalt, nickel and lithium. This year’s report also benchmarks energy employment needs against an outlook to 2030 across IEA scenarios, outlining key policies that could help countries cultivate and maintain a skilled energy workforce throughout the energy transition. WEE 2023 explores in depth the risks of skilled labour shortages and how this may influence the outlook for the industry and includes new analysis on skills, certifications, wages, and job postings. The findings signal that the ongoing shifts in energy employment will continue and can present both opportunities and risks. With the right enabling measures in place, policy makers, energy companies, labour representatives, educational and vocational training institutions, and other key stakeholders can work in concert to avoid labour transition risks while ensuring the transition to cleaner sources of energy remains people-centred.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264939745
    Language: English
    Pages: 1 Online-Ressource (157 p.)
    Keywords: Energiepolitik ; Dänemark ; Energy ; Denmark
    Abstract: Government action plays a pivotal role in ensuring secure and sustainable energy transitions and combatting the climate crisis. Energy policy is critical not just for the energy sector but also for meeting environmental, economic and social goals. Governments need to respond to their country’s specific needs, adapt to regional contexts and help address global challenges. In this context, the International Energy Agency (IEA) conducts Energy Policy Reviews to support governments in developing more impactful energy and climate policies. This Energy Policy Review was prepared in partnership between the Government of Denmark and the IEA. It draws on the IEA's extensive knowledge and the inputs of expert peers from IEA member countries to assess Denmark’s most pressing energy sector challenges and provide recommendations on how to address them, backed by international best practices. The report also highlights areas where Denmark’s leadership can serve as an example in promoting secure clean energy transitions. It also promotes the exchange of best practices among countries to foster learning, build consensus and strengthen political will for a sustainable and affordable clean energy future.
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  • 49
    ISBN: 9789264702967
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Energy
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  • 50
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264647947
    Language: English
    Pages: 1 Online-Ressource (114 p.)
    Keywords: Erdgasmarkt ; Erdgas ; Außenhandel ; Prognose ; Welt ; Energy
    Abstract: The International Energy Agency’s (IEA) Gas 2023 Medium-Term Market Report provides an outlook on the development of global gas demand and supply until 2026.
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  • 52
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
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  • 53
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 54
    ISBN: 9789264675124
    Language: English
    Pages: 1 Online-Ressource (34 p.)
    Keywords: Nachhaltige Energieversorgung ; Förderung erneuerbarer Energien ; Energiepolitik ; Energieeinsparung ; Saubere Energie ; Welt ; Energy
    Abstract: Governments, businesses and citizens around the globe are facing the challenge of climate change and how to accelerate global clean energy transitions to reach net zero emissions by 2050 at the latest. Central to reducing energy-related emissions are the move away from fossil fuel use to electrified systems; significant and sustained improvements in energy efficiency; and an increase in renewable electricity generation capacity. Japan’s Ministry of Economy, Trade and Industry, as part of Japan’s Presidency of the G7, asked the International Energy Agency (IEA) to examine the evolution of energy efficiency policy in the context of the clean energy transitions. This acted to support discussions among G7 countries to provide insights and direction for the G7 energy and climate agenda. This report reflects the findings of these discussions, and uses them as a basis for guiding policy makers towards the development of policies to hasten the delivery of the energy system required for clean energy transitions. The challenge is considerable but, as this report demonstrates, governments have already begun the process of transforming their energy efficiency policies to address it. The report outlines the ways in which energy efficiency polices can develop to incorporate flexibility and engagement levers and provides insights into policy developments in major economies, with examples in three main sectors: demand flexibility in appliances and buildings, vehicle fuel economy standards, industrial energy and carbon reporting.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: 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.
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  • 56
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
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  • 57
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
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  • 58
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Trade and Environment Working Papers no.2023/01
    Keywords: Energy ; Environment ; Trade
    Abstract: Affordable and sustainable lithium-ion batteries are key to the development of electric vehicles markets and to the green energy transition. Circular economy solutions for end-of-life batteries can help address primary inputs disruptions, while reducing environmental costs associated with the mining of these inputs or with battery production. Circular value chains would also help address waste and disposal problems as Li-ion batteries reach end of life. These chains are in their infancy, as complex battery designs, material chemistries and insufficient waste stocks hamper their viability, but the projected growth should support profitability. International trade in Li-ion batteries waste will remain essential in markets where domestic waste streams are insufficient to achieve the scale necessary for economically viable recycling, or where inadequate infrastructure imposes reliance on recycling capacities abroad. Promoting circular value chains for Li-ion batteries would require greater clarity on the status of these batteries as waste, consistency of transport and storage safety regulations, trade facilitation and harmonisation of standards for battery design, and regulatory targets for waste collection and recycling rates, coupled with stewardship and take-back schemes.
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  • 59
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
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  • 60
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
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  • 61
    ISBN: 9789264664883
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Keywords: Energy ; Nuclear Energy
    Abstract: This report compiles and shares some of the lessons learnt from implementing post-Fukushima actions related to human and organisational factors (HOF), including at nuclear facility operating companies, technical support organisations, research institutions, and regulatory authorities. It summarises a two-phase information-gathering exercise, overseen by the NEA Working Group on Human and Organisational Factors, about the requirements and guidelines that countries and nuclear licensees have adopted since the accident. The report discusses the central role of human and organisational performance in mitigating extreme external events and the management of severe accidents. It addresses the importance of validating the ability to perform these actions, and the challenges associated with performing such validations with fidelity to the conditions likely to be present during such events. The report concludes by providing four key recommendations that seek to promote greater sharing of information and the identification of best practices.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (13 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
    Abstract: Organising transport of nuclear substances presents a number of challenges, including how to properly qualify the substances from a nuclear liability perspective. The nuclear liability conventions provide a generic definition of “nuclear substances” (referred to as “nuclear material” under certain conventions), which gives wide discretion to national legislation in its interpretation. Moreover, the nuclear liability conventions also exclude certain categories of nuclear substances, subject to specific conditions being met, to ensure that the risk associated with their transport may be dealt with under general tort law. The implementation or application of these exclusions is carried out by each concerned country in accordance with its domestic legislation, which may lead to discrepancies in the qualification of substances to be transported by different stakeholders.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (35 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 65
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (14 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
    Abstract: Before the Fukushima Daiichi Nuclear Power Plant accident in Japan in 2011, the nuclear industry had strongly promoted the idea that the time of nuclear renaissance had come after a long, fallow period in the wake of the nuclear accidents at Three Mile Island (1979) and Chernobyl (1986). During the post-Fukushima period, there were few new projects, but growing demand for energy and anxieties raised by climate change have brought us to a turning point. Despite the Fukushima accident, which led to some nuclear projects being delayed or cancelled, there is still a great deal of interest in the use of nuclear power for civil purposes. This is primarily because, as the International Energy Agency’s (IEA) Executive Director Fatih Birol has rightly pointed out: “Without an important contribution from nuclear power, the global energy transition will be that much harder.”1 In this regard, in 2010, 67 reactors were under construction, 120 planned and 441 in operation.2 In 2022, 11 years after the Fukushima Daiichi accident, there were 60 under construction, 104 planned and 338 proposed.3 The International Atomic Energy Agency (IAEA) estimates that nuclear electric power capacity will have increased by as much as 23% by 2030 and more than doubled by 2050.4 In addition to this renewed interest, many projects are now in development, opening up new prospects for the use of the atom for civil purposes. Nuclear fusion, small modular reactors (SMRs), the use of artificial intelligence, floating, underwater and space reactors, and nuclear batteries, to name but a few of the projects on the table, lead us to think that the “nuclear renaissance” is slowly shifting to a “nuclear spring”. In this view, where the concept of a renaissance involves new impetus for nuclear energy, with the construction of new facilities, the concept of “spring” refers to a determination to break with nuclear traditions, in terms of concepts, means and players. Consequently, this phenomenon calls for new legal rules which, in some cases, have already started to be debated.
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  • 67
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
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  • 68
    ISBN: 9789264560642
    Language: English
    Pages: 1 Online-Ressource (57 p.)
    Keywords: Elektrizitätsversorgung ; Statistische Methode ; Energy
    Abstract: The world remains far off track to reach universal access to electricity by 2030 – a key target canonised in UN Sustainable Development Goal 7 (SDG7). While many countries have set targets to advance universal electrification, it remains challenging to collect timely data on their progress, making it difficult to build or refine their electrification plans and policy strategies. To provide governments with the tools to achieve their goals, the Guidebook for Improved Electricity Access Statistics (hereafter “Guidebook”) focuses on methodologies using readily available supply-side data from electric utilities, mini-grid operators, and off-grid system distributors to track access to electricity trends. This approach can be adopted at a low-cost and provides accurate estimates on access rates with a potential time lag on the order of months, instead of years. Supply-side data complements household or census surveys, which can give a more nuanced, detailed picture, but are typically only run every five to ten years due to their expense. This report provides step-by-step guidelines on how to implement an improved supply-side data collection process, and produce more time-sensitive and comprehensive access to electricity indicators. In addition, the Guidebook proposes a standard method to capture mini-grids and stand-alone off-grid systems in calculating access to electricity, which are becoming increasingly more commonplace in strategies to reach universal access. Finally, the Guidebook suggests further steps practitioners can take to advance geospatial data collection and reporting, which has become the new best practice for electrification planning supporting both electric utilities and the vibrant off-grid industry.
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  • 69
    ISBN: 9789264809574
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Keywords: Stahlindustrie ; Treibhausgas-Emissionen ; Datenerhebung ; Klimaneutralität ; Energy
    Abstract: The implementation phase for achieving a net zero steel industry will require robust methodologies for measuring emissions at the site- and product-level, together with data collection frameworks to facilitate comparison and track progress. An existing array of methodologies and frameworks for the steel industry provide a good starting point for efforts to achieve these outcomes, but much work remains to achieve interoperability, transparency and fitness for purpose for net zero. Following an evaluation of these existing methodologies and frameworks, this report provides “net zero principles” to guide potential next steps for their development and implementation, together with specific recommendations for G7 members. In the context of Japan’s G7 Presidency, the Ministry of Economy, Trade and Industry requested the International Energy Agency (IEA) to examine the topic of Emissions Measurement and Data Collection for a Net Zero Steel Industry. This work complements that undertaken during Germany’s G7 Presidency in 2022 – Achieving Net Zero Heavy Industry Sectors in G7 Members – providing insights and direction for the G7 Industrial Decarbonisation Agenda with regard to tackling industrial emissions.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264573345
    Language: English
    Pages: 1 Online-Ressource (105 p.)
    Keywords: Kohlepolitik ; Saubere Energie ; Klimaneutralität ; Südkorea ; Energy ; Korea, Democratic People's Republic of
    Abstract: This report was commissioned by Korea's Ministry of Trade, Industry and Energy and carried out jointly by the International Energy Agency (IEA) and the Korea Energy Economics Institute. The objective of the study was to provide high-level policy recommendations on Korea’s clean energy transition from coal in the power sector. The report covers a detailed review of policy and market developments around Korea’s transition to net zero. The scope of the report includes all sectors of the economy, industry and all the regions across the world, where we extract the main recommendations that are applicable to the case of Korea. Currently, the power sector is the largest CO2-emitting sector and coal is the single biggest source of CO2 emissions, as it is the backbone of many electricity systems. Thus, coal power plants have been a target for reaching net zero emissions by 2050 for long time. Korea has firm objectives to achieve carbon neutrality by 2050, aiming to accelerate the clean energy transition of coal power plants. Policy recommendations were formulated around two priorities: affordable and secure supply of electricity and people-centred transition.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (146 p.)
    Keywords: Nachhaltige Energieversorgung ; Erneuerbare Energie ; Welt ; Energy ; Environment
    Abstract: The Clean Energy Transitions Programme 2022 (CETP) provides an overview of the programme’s major achievements in the last year. During this time, the CETP has driven forward an ambitious and impactful agenda, even as the world has contended with multiple overlapping crises. As just some examples, the CETP delivered the Energy Sector Roadmap to Net Zero Emissions in Indonesia , which ministers strongly welcomed at the G20, and has played a key role in shaping Indonesia’s landmark Just Energy Transition Partnership (JETP). Similarly, the IEA has been able to take its engagement to a whole new level with various African countries, such as with its first-ever report on the Clean Energy Transitions in the Greater Horn of Africa , and provided policy advice that was directly accepted into China’s latest five-year plan. More broadly, it has also supported strategically important work on critical minerals, energy employment and clean energy investment. Overall, the CETP’s combination of data, insight, advice and capacity building is making a strong positive contribution to advancing clean energy transitions around the world – with a focus on emerging and developing economies. In the five years since its launch, the CETP has become the largest and most important programme at theInternational Energy Agency (IEA). It has been the main vehicle through which theIEA has established, deepened and strengthened partnerships with major nonmember countries – those countries that are at the forefront of the clean energytransition. The programme has also played a crucial role in enabling the IEA tostrengthen its global leadership role in clean energy transitions at a pace and scalethat would otherwise not have been possible, with great benefit to theprogramme’s focus countries and IEA member countries alike.
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  • 72
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
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  • 73
    ISBN: 9789264499300
    Language: English
    Pages: 1 Online-Ressource (89 p.)
    Keywords: Wasserstofftechnologie ; Treibhausgas-Emissionen ; Energy
    Abstract: Towards Hydrogen Definitions Based on their Emissions Intensity is a new report by the International Energy Agency, designed to inform policy makers, hydrogen producers, investors and the research community in advance of the G7 Climate, Energy and Environmental Ministerial meeting in April 2023. This report assesses the greenhouse gas emissions intensity of the different hydrogen production routes and reviews ways to use the emissions intensity of hydrogen production in the development of regulation and certification schemes. An internationally agreed emissions accounting framework is a way to move away from the use of terminologies based on colours or other terms that have proved impractical for the contracts that underpin investment. The adoption of such a framework can bring much-needed transparency, as well as facilitating interoperability and limiting market fragmentation, thus becoming a useful enabler of investments for the development of international hydrogen supply chains.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264596863 , 9789264665897 , 9789264369009
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Keywords: Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Abstract: Germany has continued to improve its environmental performance over the past decade. It has ambitious climate targets with the aim to reach climate neutrality by 2045 and achieve negative emissions after 2050. Nevertheless, Germany will need to further accelerate climate action, particularly in the buildings and transport sectors, and address the triple crisis of energy, climate and biodiversity in an integrated and holistic manner. As part of its energy crisis response, Germany has taken a series of measures, which are historic in size and scope. They are set to massively accelerate its green energy transition in the coming years. It is also scaling up its engagement on climate change adaptation across all government levels and has initiated an ambitious programme to foster investments in nature-based solutions. This is the fourth OECD Environmental Performance Review of Germany. It provides 28 recommendations to help Germany further improve its environmental performance.
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  • 75
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
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  • 76
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/02
    Keywords: Energy ; Environment ; Economics
    Abstract: The System of Environmental Economic Accounting Central Framework (SEEA CF) was adopted in 2012. In one decade, it has expanded to 92 countries, including most OECD countries. However, there is still work to be done by national statistics producers to increase the use of SEEA statistics. This paper focuses on the SEEA stocks and flows accounts, providing examples of where they are already used to support public policy making in high-priority areas such as climate change, environmental sustainability, the circular economy, and management of ecosystems and freshwater, as well as feeding into indicators, dashboards and other frameworks. Although these examples show that SEEA statistics are already informing public policy making in many countries, there are still important “influence gaps”. The second part of this paper discusses why these gaps exist and what can be done about them.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
    Abstract: … more and more governments, as well as regional and international organisations, are focusing greater attention on nuclear energy’s potential role in combating global climate change. At the same time, the nuclear energy sector is facing many complex issues, with legal systems playing an increasingly vital role in adjudicating public policy and regulatory questions, particularly in countries with long-established nuclear power programmes
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (4 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 79
    ISBN: 9789264870147
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Keywords: Saubere Energie ; Förderung erneuerbarer Energien ; Elektrizitätswirtschaft ; Klimaschutz ; Thailand ; Energy
    Abstract: Since the publication of its latest Power Development Plan (PDP) in 2020 (PDP 2018 Revision 1), Thailand has considerably increased its emissions reductions objectives, announcing a net zero greenhouse gas emissions target for 2065 and carbon neutrality for 2050. As the power sector is a large part of the country's emissions, and because it has a key role to play in decarbonising other sectors, meeting these targets is possible only if the power sector is decarbonising too. This report hence analyses how Thailand can achieve its clean electricity transition, by comparing the planned trajectory of the PDP with the emissions targets, and providing an assessment of the gaps. Building upon the current PDP, this report analyses how the Thai power system can decrease its emissions to meet the targets by increasing the amount of wind and solar PV in its system, and how it can integrate these variable renewable energy sources efficiently. This report concludes work area one of the joint work programme among the Electricity Generating Authority of Thailand (EGAT), the Ministry of Energy of Thailand and the International Energy Agency (IEA), and has benefited from data and input from the Thai counterparts. The analysis is based on a PLEXOS model of the Thai power system that has been developed by the IEA in cooperation with EGAT.
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  • 80
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
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  • 81
    ISBN: 9789264935662
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
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  • 82
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.42
    Keywords: Energy ; Industry and Services ; Environment
    Abstract: This paper presents the first estimates of the OECD project "Towards a pilot dashboard of SME greening and green entrepreneurship indicators", which is part of broader work of the OECD Committee on SMEs and Entrepreneurship (CSMEE) to support governments in making SMEs active players in the green transition. The paper first explains the rationale behind this measurement exercise, which relates to the importance of monitoring carbon emissions and energy consumption in the business sector, including SMEs, as governments strive to achieve their climate objectives. Thereafter, it gives an overview of the project methodology to produce estimates on the environmental footprint of SMEs. Finally, it presents the first estimates for the first five dashboard indicators: i) SME share of greenhouse gas emissions in the business sector; ii) SME share of energy consumption in the business sector; iii) SME greenhouse gas emissions (carbon) intensity; iv) SME energy intensity; v) SME energy price burden The paper also presents evidence on real SME electricity and gas consumption in Denmark thanks to pilot work with Statistics Denmark. A final Annex explains the project methodology in detail.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/04
    Keywords: Economics ; Energy ; Environment ; Transport
    Abstract: The shipping industry is essential for international trade, but it is also an important source of CO2 emissions. To make progress towards climate targets, countries need to monitor CO2 emissions from vessels owned by their ship operator companies. However, most shipping activity takes place outside national borders, making it more difficult to monitor than activity taking place within countries. The OECD's experimental database on OECD.stat provides a new source of data for CO2 emissions from global shipping, which is available monthly in near real time. This data will help national statistics producers to compile their Air Emission Accounts (AEAs) for the System of Environmental Economic Accounting (SEEA). This Working Paper presents some initial results from the new data source and describes how they were produced. The method is based on granular and timely ship-level data provided by the United Nations Global Platform, and it uses a bottom-up estimation approach to produce results broken down by country and type of ship.
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  • 85
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264986695 , 9789264476257 , 9789264732964
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Treibhausgas-Emissionen ; Klimaschutz ; Emissionshandel ; Theorie ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment
    Abstract: Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
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  • 87
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
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  • 88
    ISBN: 9789264377271
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
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  • 89
    ISBN: 9789264422315
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Keywords: Wasserstofftechnologie ; Erneuerbare Energie ; Oman ; Energy ; Oman
    Abstract: The production of hydrocarbons has a dominant role in Oman's economy with oil and gas representing around 60% of total export income in recent years. In 2022, Oman announced a target to become net zero by 2050 and an aim to significantly ramp up the domestic production of hydrogen from renewable electricity. The country is well placed to produce large quantities of renewable hydrogen and hydrogen-based fuels like ammonia thanks to its high-quality renewable resources. Oman has also vast amounts of land for large-scale project development, and existing fossil fuel infrastructure that can be used or repurposed for low-emission fuels. Oman can become a competitive producer and exporter of renewable hydrogen and ammonia already by the end of this decade, while simultaneously increasing the share of renewables in its power mix. This new IEA report – the first of its kind analysing the potential of renewable hydrogen in a producer economy – indicates that renewable hydrogen is set to bring multiple benefits in terms of investment, natural gas savings and avoided CO₂ emissions as Oman transitions towards a net zero economy.
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  • 90
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
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  • 91
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 92
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
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  • 93
    ISBN: 9789264322714
    Language: French
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Une partie essentielle du projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) consiste à relever les défis fiscaux soulevés par la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adopté un plan novateur visant à mettre à jour les éléments clés du système fiscal international qui n'est plus adapté à l'économie mondialisée et numérisée. Les règles globales anti-érosion de la base d’imposition (règles GloBE) sont un élément clé de ce plan et garantissent que les grandes entreprises multinationales paient un niveau minimum d'impôt sur les revenus générés dans chacune des juridictions où elles opèrent. Plus précisément, les règles GloBE prévoient un système d'imposition coordonné qui prélève un impôt complémentaire sur les bénéfices réalisés dans une juridiction lorsque le taux d'imposition effectif, déterminé sur une base juridictionnelle, est inférieur au taux minimum. Le présent rapport délimite le champ d'application et présente les dispositions opérationnelles et les définitions des règles GloBE. Ces règles ont vocation à être mises en œuvre dans le cadre d'une approche commune et à être introduites dans la législation nationale à partir de 2022.
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  • 94
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (3 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2022, no. 1 | volume:2022 | year:2022 | number:1
    Language: English
    Pages: 1 Online-Ressource (7 p.)
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2022, no. 1
    Angaben zur Quelle: volume:2022
    Angaben zur Quelle: year:2022
    Angaben zur Quelle: number:1
    Keywords: Energy ; Nuclear Energy
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  • 97
    Language: Spanish
    Pages: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones
    Keywords: Energy ; Environment ; Finance and Investment ; Colombia
    Abstract: Colombia ha priorizado el uso de energías renovables para expandir y mejorar los servicios de energía eléctrica de la población en zonas no interconectadas con la red nacional. Las recientes políticas y normas han respaldado esta ambición con medidas sucesivas para fortalecer las condiciones de inversión en energía renovable distribuida, tales como las soluciones solares fotovoltaicas (FV) independientes y minirredes solares FV híbridas. El mercado de energías renovables distribuidas en zonas no interconectadas aún es relativamente nuevo, lo cual se ve reflejado en los altos costos para conectar nuevos usuarios. Los nuevos modelos de negocio y financiamiento serán cruciales para reducir el costo de las nuevas tecnologías de energía renovable, acceder a capital privado y préstamos en volúmenes mayores y, a la larga, avanzar hacia el remplazo de los sistemas contaminantes e ineficientes de generación de diésel. En base a experiencias internacionales, el presente artículo analiza los enfoques para fortalecer las condiciones de inversión, teniendo en cuenta los mecanismos de soporte e instrumentos de eliminación de riesgos utilizados en otros lugares, los cuales pueden ayudar a cerrar la brecha financiera en Colombia.
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  • 98
    ISBN: 9789264522138
    Language: English
    Pages: 1 Online-Ressource (70 p.)
    Keywords: Erneuerbare Energie ; Saisonale Schwankungen ; Energy
    Abstract: Renewables are growing rapidly in the electricity systems around the world as countries seek to improve their energy security, meet emission reduction targets and take advantage of cheaper electricity sources. Thanks to successful use of flexibility resources – from stronger grids and interconnections to demand-side measures, affordable storage and dispatchable power supply – many countries have already securely and efficiently integrated significant shares of variable renewables (VRE) in their electricity generation. As wind and solar continue to grow as a proportion of generation, system level surpluses and periods of lower generation will eventually expand beyond hour-to-hour or daily variations to seasonal timescales. Addressing seasonal variability of renewables means that flexibility resources will be needed to varying extents throughout the year, even on a week-to-week or month-to-month basis.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264325692
    Language: English
    Pages: 1 Online-Ressource (167 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: Energiepolitik ; Griechenland ; Energy ; Greece
    Abstract: Greece aims to reduce total greenhouse gas emissions by 55% by 2030 and reach net zero emissions by 2050. It has made notable progress towards meeting these targets. This includes significantly reducing its reliance on lignite and setting a binding target to end lignite-fired power generation by 2028 while working to ensure a just transition in its lignite mining regions and reducing energy poverty. Greece has also made strong progress on renewable energy, which covered 20% of its total final energy consumption in 2021. Following Russia’s invasion of Ukraine, Greece is reducing its reliance on Russian energy imports and ensuring secure access to energy by diversifying its supply and increasing domestic energy production. Despite these notable successes, significant challenges remain. Fossil fuels still account for most of Greece’s energy use and stronger efforts are needed on energy efficiency. n this report, the IEA provides a range of energy policy recommendations to help Greece smoothly manage its transition to a secure, efficient and flexible carbon neutral energy system.
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  • 100
    ISBN: 9789264689374
    Language: English
    Pages: 1 Online-Ressource (102 p.)
    Keywords: Energieeinsparung ; Wirtschaftsindikator ; Energy
    Abstract: Energy efficiency indicators are key to tracking energy efficiency progress for a variety of purposes (e.g. policy making, monitoring targets, making energy projections, developing scenarios and planning, and benchmarking). This guide is for professionals and decision makers, describing options and good practices for the collection of energy end-use data and the development of energy efficiency indicators at the national level. In parallel, it can also be used as an assessment tool, helping countries/economies to locate their starting point, and to identify appropriate targets according to their respective national interests and priorities.The roadmap presented here encompasses the results of a consultation exercise across countries and presents good practices and practical tips. It acknowledges that there is no single solution, but a number of possible pathways instead, depending on national contexts and priorities. The roadmap is a strategic document looking at the whole value chain in the development of efficiency indicators, from the initial point where the need for data and indicators arises up to the later dissemination and data use stages, and is meant to be a useful resource for practitioners across the globe in the development of energy efficiency indicators.
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