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  • Paris : OECD Publishing  (3.477)
  • Dordrecht : Springer
  • Environment  (2.309)
  • Taxation  (1.228)
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  • 1
    Online-Ressource
    Online-Ressource
    Taming wildfires in the context of climate change: The case of the United States (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Serie: OECD Environment Policy Papers no.40
    Schlagwort(e): Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Kurzfassung: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
    DOI: 10.1787/ef69cc94-en
    URL: lizenzpflichtig
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  • 2
    Online-Ressource
    Online-Ressource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.68
    Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Kurzfassung: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
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  • 3
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    Online-Ressource
    Mainstreaming Biodiversity into Renewable Power Infrastructure (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264912564 , 9789264753297 , 9789264675803
    Sprache: Englisch
    Seiten: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Schlagwort(e): Artenvielfalt ; Erneuerbare Energie ; Energieinfrastruktur ; Energy ; Environment
    Kurzfassung: 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.
    DOI: 10.1787/357ac474-en
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  • 4
    Online-Ressource
    Online-Ressource
    Clean Energy Finance and Investment Roadmap of the Philippines (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264567634 , 9789264940802 , 9789264710153
    Sprache: Englisch
    Seiten: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Förderung erneuerbarer Energien ; Erneuerbare Energie ; Umweltschutzinvestition ; Bauinstallation ; Philippinen ; Environment ; Finance and Investment
    Kurzfassung: In recent years, the Philippines has increased its commitment to climate action and its efforts to decarbonise the domestic economy. The power sector in the Philippines accounts for 58% of the country’s overall carbon emissions and will be an important driver of domestic emission reduction efforts to meet national climate and energy targets. Renewables, such as offshore wind, are expected to play a key role in the transition toward a low-carbon energy mix. With more than 17 thousand kilometres of coastline, the Philippines is estimated to have an offshore wind potential of 178 GW. However, this potential has yet to be leveraged. Alongside a changing power sector, progress on energy efficiency is needed to achieve the country’s emission reduction goals, with energy savings estimated at approximately 2% annually for the residential and commercial sectors. To deliver a clean energy transition, the Philippines requires estimated cumulative investments of over USD 300 billion between now and 2040. This report outlines key actions needed to unlock finance and investment in offshore wind power and energy efficiency in public buildings. It also provides a comprehensive overview of the progress to date and the challenges to mobilise near-term finance in those sectors, assist the Philippines transition towards a low-carbon economy, and achieve broader development goals.
    DOI: 10.1787/7a13719d-en
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  • 5
    Online-Ressource
    Online-Ressource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Sprache: Englisch
    Seiten: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Serie: OECD Regional Development Studies
    Schlagwort(e): Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Kurzfassung: 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.
    DOI: 10.1787/e1e44672-en
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  • 6
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Sprache: Englisch
    Seiten: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/80703c33-en
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  • 7
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    Production Transformation Policy Review of Egypt : Spotlight on the AfCFTA and Industrialisation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264890510 , 9789264539907 , 9789264408913
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Serie: OECD Development Pathways
    Schlagwort(e): Industrialisierung ; Industriepolitik ; Wirtschaftliche Anpassung ; Ägypten ; AfCFTA-Staaten ; Trade ; Industry and Services ; Environment ; Development ; Egypt
    Kurzfassung: At a time when global trade is under pressure and countries increasingly turn to regional integration to support their development, this Spotlight is a timely read for policy makers and business leaders in Africa and beyond. It shows how harnessing the African Continental Free Trade Area (AfCFTA) can support industrialisation in Egypt, and more widely in Africa, by tapping the full potential of regional supply chains, including renewable energies, pharmaceuticals, logistics and creative industries. This report builds on and enriches the Production Transformation Policy Review of Egypt: Embracing Change, Achieving Prosperity.
    DOI: 10.1787/3ac95e0c-en
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  • 8
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    Did COVID-19 accelerate the green transition? : An international assessment of fiscal spending measures to support low-carbon technologies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.151
    Schlagwort(e): Environment ; Finance and Investment ; Science and Technology
    Kurzfassung: Fiscal spending policies adopted in the wake of the COVID-19 pandemic have been presented as a unique opportunity to “build back better” and re-ignite the economy while accelerating the transition to a low-carbon economy. This paper analyses 1 166 funding measures announced by 51 countries and the European Union in 2020-21 to support development and diffusion of low-carbon technologies. These measures – amounting to USD 1.29 trillion – can make an important contribution to filling the climate investment gap, particularly in emerging technologies such as carbon capture, usage and storage and green hydrogen. A modelling analysis suggests that they could have large impacts on greenhouse gas emissions and bring about significant co-benefits in terms of clean sectors’ output growth and reductions in fossil fuel imports.
    DOI: 10.1787/5b486c18-en
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  • 9
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    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.43
    Schlagwort(e): Environment ; Taxation ; Development
    Kurzfassung: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
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  • 10
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    Distributed renewable energy in Colombia : Unlocking private investment for non-interconnected zones (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (113 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.213
    Paralleltitel: Parallele Sprachausgabe Energía renovable distribuida en Colombia : Desbloqueando la inversión privada para zonas no-interconectadas
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Colombia
    Kurzfassung: Colombia has prioritised the use of renewable energy to expand and improve electricity services for its population in zones non-interconnected to the national grid. Recent policies and regulations have supported this ambition with successive measures to strengthen investment conditions for distributed renewable energy, like standalone solar photovoltaic (PV) solutions and hybrid solar PV mini-grids. Still, the distributed renewable energy market in non-interconnected zones is relatively immature, reflected by the high costs for connecting new users. New business and financing models will be critical to bringing down the cost of renewable energy technologies, accessing private equity and debt in larger volumes, and ultimately progressing towards replacing existing inefficient and polluting diesel generation systems. Building on international experiences, this paper discusses approaches to strengthening investment conditions, looking at support mechanisms and de-risking instruments used elsewhere, which can help bridge the financing gap in Colombia.
    DOI: 10.1787/deda64ff-en
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  • 11
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    Emissions from Oil and Gas Operations in Net Zero Transitions : A World Energy Outlook Special Report on the Oil and Gas Industry and COP28 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264675650
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.)
    Schlagwort(e): Treibhausgas-Emissionen ; Erdölindustrie ; Gaswirtschaft ; Welt ; Energy ; Environment
    Kurzfassung: Today, oil and gas operations account for around 15% of total energy-related emissions globally, the equivalent of 5.1 billion tonnes of greenhouse gas emissions. In the International Energy Agency’s Net Zero Emissions by 2050 Scenario, the emissions intensity of these activities falls by 50% by the end of the decade. Combined with the reductions in oil and gas consumption in this scenario, this results in a 60% reduction in emissions from oil and gas operations to 2030. Fortunately, oil and gas producers have a clear opportunity to address the problem of emissions from their activities through a series of ready-to-implement and cost-effective measures. These include tackling methane emissions, eliminating all non-emergency flaring, electrifying upstream facilities with low-emissions electricity, equipping oil and gas processes with carbon capture, utilisation and storage technologies, and expanding the use of hydrogen from low-emissions electrolysis in refineries. Upfront investments totalling USD 600 billion would be required to halve the emissions intensity of oil and gas operations globally by 2030. This is only a fraction of the record windfall income that oil and gas producers accrued in 2022 – a year of soaring energy prices amid a global energy crisis. This report aims to inform discussions on these issues in the run-up to the COP28 Climate Change Conference in Dubai in November and is part of a broader World Energy Outlook special report to be released later in 2023 focusing on the role of the oil and gas industry in net zero transitions.
    DOI: 10.1787/317cbf59-en
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  • 12
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    Customisation Opportunities of IUCLID for the Management of Chemical Data – 3rd edition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264736450
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: OECD Series on Testing and Assessment
    Schlagwort(e): Environment
    Kurzfassung: IUCLID (International Uniform Chemical Information Database) is a software application designed to record, store, maintain and exchange data on chemicals. It is a key software application for both regulatory bodies and the chemical industry where it is used in the implementation of various regulatory programmes. IUCLID can be customised and configured to manage chemical data in different contexts and is a platform employing globally harmonised data elements pertinent to chemicals. It is continuously updated to provide greater customisation, extension and integration with other tools. This third edition provides the latest updates on IUCLID features and processes, including the use of PostgreSQL, an updated matrix view of the use of IUCLID in OECD countries, the new release schedule, and information on new tools to support the use of IUCLID (Data Uploader) and the IUCLID Customisation Forum.
    DOI: 10.1787/4d380809-en
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  • 13
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    Clean Energy Transitions Programme 2022 : Annual Report (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (146 p.)
    Schlagwort(e): Nachhaltige Energieversorgung ; Erneuerbare Energie ; Welt ; Energy ; Environment
    Kurzfassung: 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.
    DOI: 10.1787/dfc77c9e-en
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  • 14
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    The Heterogeneity of Steel Decarbonisation Pathways (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Schlagwort(e): Stahlindustrie ; Treibhausgas-Emissionen ; Welt ; Environment ; Industry and Services
    Kurzfassung: The iron and steel sector accounts for almost 8% of global emissions, making it one of the highest emitting industry sectors with around 30% of industrial carbon emissions. Decarbonising the steel sector is therefore key to achieving climate goals. This report, prepared for the 2023 Japanese G7 Presidency, demonstrates that considering the heterogeneity of steel industries is vital for reaching climate goals and for a just and inclusive transition to a low-carbon future. The report maps the heterogeneity of global steel industries, highlighting the differences between them in key areas relevant to decarbonisation. Additionally, it examines how these differences should be considered when developing definitions for near-zero and low-emissions steel production, as well as emissions measurement methodologies and data collection frameworks.
    DOI: 10.1787/fab00709-en
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  • 15
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    Public policy uses of the SEEA stocks and flows accounts (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Serie: OECD Statistics Working Papers no.2023/02
    Schlagwort(e): Energy ; Environment ; Economics
    Kurzfassung: 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.
    DOI: 10.1787/116778b3-en
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  • 16
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    The multi-level fiscal governance of ecological transition (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.44
    Schlagwort(e): Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    DOI: 10.1787/2051f0f7-en
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  • 17
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    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 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Sprache: Französisch
    Seiten: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Schlagwort(e): Taxation
    Kurzfassung: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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  • 18
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Sprache: Englisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Schlagwort(e): Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Kurzfassung: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
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  • 19
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    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Sprache: Französisch
    Seiten: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Schlagwort(e): Taxation ; Development ; Finance and Investment ; Governance
    Kurzfassung: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
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  • 20
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: 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).
    DOI: 10.1787/cd387436-en
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  • 21
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Sprache: Englisch
    Seiten: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Kurzfassung: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 22
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    Steering responses to climate change from the centre of government : A stocktaking (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Public Governance no.65
    Schlagwort(e): Klimapolitik ; OECD-Staaten ; Environment ; Governance
    Kurzfassung: This paper takes stock of the institutional set-ups, mechanisms and practices used by governments, and in particular centres of government, to steer climate change policy. To respond effectively to climate change, governments need decision-making and co-ordinating processes that reflect the complexity and pressing nature of the climate crisis, the multitude of stakeholders involved, and the need to balance between short-term and long-term policy objectives. With their unique positioning, centres of government in OECD Member countries often play a crucial role in providing leadership and co-ordination for climate policy. The first part of this paper identifies the institutional arrangements, mandates and skillsets of centres of government for climate-related action. The second part analyses the centre's stewardship role at different stages of the policy cycle, touching on strategic planning, co-ordination, the development of evidence-informed policies, and monitoring as well as overall efforts to "green" public administrations.
    DOI: 10.1787/b95c8396-en
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  • 23
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    Assessing greenhouse gas emissions and energy consumption in SMEs : Towards a pilot dashboard of SME greening and green entrepreneurship indicators (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.42
    Schlagwort(e): Energy ; Industry and Services ; Environment
    Kurzfassung: 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.
    DOI: 10.1787/ac8e6450-en
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  • 24
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    Disruption of VEGFR signaling leading to developmental defects (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD Series on Adverse Outcome Pathways no.31
    Schlagwort(e): Environment
    Kurzfassung: The cardiovascular system is the first functional organ system to develop in the vertebrate embryo, reflecting its critical role during normal development and pregnancy. This Adverse Outcome Pathway focuses on the regulation and disruption of vasculogenesis-angiogenesis during embryonic development via disruption of the Vascular Endothelial Growth Factor (VEGF) signaling pathway. This pathway is a critical regulatory system for assembly of embryonic blood vessels. Genetic studies have shown that perturbing the VEGF signaling system can invoke varying degrees of adverse consequences, ranging from congenital angiodysplasia to fetal malformations and embryolethality. This AOP is referred to as AOP 43 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
    DOI: 10.1787/c1116a35-en
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  • 25
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    Exploring new metrics to measure environmental innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.221
    Schlagwort(e): Environment
    Kurzfassung: Several efforts have been made to track progress on environmental innovations using very different approaches. However, many lack coverage, granularity, timeliness and may involve high data collection costs, especially when conducted on a large scale. Traditional indicators also overlook commercialised innovation and breakthrough innovation. This issue is particularly relevant for environmental innovation, where scaling-up is considered key to address the climate, biodiversity and pollution crises. The paper reviews potential metrics to measure commercialised climate change-related innovation and to measure breakthrough environmental innovation. By comparing advantages and drawbacks of various options, the paper selects two families of metrics to measure commercialised climate change-related innovation: one based on patent assignments and the other one based on licensing agreements. For breakthrough environmental innovation, the paper concludes that a family of metrics based on venture capital data is currently the most promising option to pursue. The paper then develops the selected new metrics and provides trends in environmental innovation over time, across sectors and when possible across countries. The paper concludes that additional data sources should be explored to extend the application of the proposed new metrics in more countries and consider a more comprehensive set of supports to innovation.
    DOI: 10.1787/e57a8a13-en
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  • 26
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    Examens environnementaux de l'OCDE : Costa Rica 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264387836 , 9789264585829 , 9789264486997
    Sprache: Französisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallele Sprachausgabe OECD Environmental Performance Reviews: Costa Rica 2023
    Schlagwort(e): Energy ; Development ; Environment ; Governance ; Costa Rica
    Kurzfassung: En tant que pays mégadivers, le Costa Rica est connu dans le monde entier pour avoir réussi à inverser la déforestation et à poursuivre un modèle de croissance fondé sur l'utilisation durable de ses ressources environnementales. Cependant, la consommation d'énergie et les émissions de gaz à effet de serre qui en découlent ont augmenté au cours de la dernière décennie. Les voitures particulières sont une source majeure et croissante d'émissions affectant le climat et la qualité de l'air. L'élimination des déchets repose encore sur les décharges et une grande partie des eaux usées n'est pas traitée. Le vaste réseau de zones protégées du Costa Rica et son programme pionnier de paiement pour les services écosystémiques ont contribué à réduire la perte de biodiversité et à accroître la capacité de séquestration du carbone par les forêts. Toutefois, davantage doit être fait pour lutter contre les pressions exercées sur la biodiversité par le développement des infrastructures et des établissements humains, le tourisme, l'agriculture et la pêche. L'ampleur des investissements nécessaires pour atteindre les Objectifs de développement durable exige d'améliorer l'efficacité des dépenses publiques, de mobiliser les financements privés, d'appliquer strictement les réglementations et de fournir des incitations adéquates. Il s'agit du premier Examen des performances environnementales du Costa Rica par l'OCDE. Il évalue les progrès réalisés par le pays en matière de développement durable, avec un chapitre spécial consacré à la biodiversité, et fournit 52 recommandations. La présente version abrégée contient le résumé, de même que l'évaluation et les recommandations officielles du rapport.
    DOI: 10.1787/4de36769-fr
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  • 27
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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  • 28
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    Risk-based Regulatory Design for the Safe Use of Hydrogen (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264745353 , 9789264628809 , 9789264612327
    Sprache: Englisch
    Seiten: 1 Online-Ressource (432 p.) , 21 x 28cm.
    Schlagwort(e): Energy ; Environment ; Governance ; Netherlands
    Kurzfassung: Low-emission hydrogen is expected to play an important role in the energy transition to tackle the climate crisis. It can decarbonate "hard-to-abate" sectors still relying on fossil fuels, turn low-carbon electricity into a fuel that can be transported using pipelines and provide a green transport alternative, in particular for heavy-duty and long-distance transport. Given its potential to combat climate change, it can allow for a net reduction in societal risks if managed responsibly. However, while its potential is widely acknowledged, its application is not yet meeting ambitions. Regulation is crucial to facilitate its application and ensure its safety. This report analyses trends, risks, and regulation of hydrogen technologies across economies. It supports the use of low-emission hydrogen as part of the energy transition, by making recommendations for effective risk-based regulation, regulatory delivery and governance.
    DOI: 10.1787/46d2da5e-en
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  • 29
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    Safety Assessment of Transgenic Organisms in the Environment, Volume 10 : OECD Consensus Document on Environmental Considerations for the Release of Transgenic Plants (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264182714 , 9789264351684 , 9789264625709
    Sprache: Englisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Serie: Harmonisation of Regulatory Oversight in Biotechnology
    Schlagwort(e): Environment
    Kurzfassung: Volume 10 of the Series contains the consensus document on the "Environmental Considerations for Risk/Safety Assessment for the Release of Transgenic Plants" developed by the OECD Working Party on the Harmonisation of Regulatory Oversight in Biotechnology. Transgenic plant varieties are subject to official risk/safety assessment, science-based and case-by-case, before their potential release into the environment. The document contains general information on environmental risk/safety assessment, its key concepts, structure and planning. Annexes describe seven examples of environmental considerations routinely examined by assessors and taken from experience gained during such assessment: Invasiveness and weediness; Vertical gene flow; Organisms (animals); Soil functions; Plant health; Crop management practices; and Biodiversity (protected species and habitats/ecosystems). The purpose of this document is not to elaborate new terminology or to describe how to undertake an actual risk/safety assessment, but rather to outline an approach and provide illustrative examples for helping assessors in planning and structuring an environmental risk/safety assessment. This document should be of interest to regulators and safety assessors, as well as to plant breeders and the wider scientific community. More information, including other tools for environmental risk/safety assessment such as OECD consensus documents on the biology of crop species, are found at BioTrack Online.
    DOI: 10.1787/62ed0e04-en
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  • 30
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377271
    Sprache: Französisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    DOI: 10.1787/3e2b7345-fr
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  • 31
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    Environment at a Glance in Latin America and the Caribbean : Spotlight on Climate Change (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264995925
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Schlagwort(e): Umweltstatistik ; Klimawandel ; Lateinamerika ; Karibischer Raum ; Urban, Rural and Regional Development ; Energy ; Environment
    Kurzfassung: Environment at a Glance in Latin America and the Caribbean: Spotlight on Climate Change focusses on climate change, looking at trends in greenhouse gas emissions, exposure to climate-related hazards and climate policies. It provides key messages on past progress and remaining efforts to be made in Latin America and the Caribbean. The report draws on the OECD's expertise in environmental data and indicators, on the work of the International Programme for Action on Climate (IPAC) and is part of the OECD Latin America and the Caribbean Regional Programme. The indicators presented come from OECD and other international databases, and reveal substantive gaps in the availability of data on the environment and climate in the region. This interactive report allows users to play with the data and graphics and to download and share them.
    DOI: 10.1787/2431bd6c-en
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  • 32
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    SIGI 2023 Global Report : Gender Equality in Times of Crisis (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264824065 , 9789264713796 , 9789264532922
    Sprache: Englisch
    Seiten: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Serie: Social Institutions and Gender Index
    Schlagwort(e): Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Development ; Environment
    Kurzfassung: What are the root causes of gender inequality? Building on the fifth edition of the Social Institutions and Gender Index (SIGI), the SIGI 2023 Global Report provides a global outlook of discriminatory social institutions, the fundamental causes of gender inequality. It reveals how formal and informal laws, social norms and practices limit women's and girls' rights and opportunities in all aspects of their lives. Globally, 40% of them continue to live in countries where gender-based discrimination is assessed as high or very high. The report stresses how discriminatory social institutions curtail women's and adolescents' fundamental access to sexual and reproductive health and rights. It also sheds light on the gendered impacts of climate change and underlines how women can play a pivotal role in climate change mitigation and adaptation. To accelerate efforts aimed at achieving SDG 5 and eliminating the underlying and structural factors that hamper women's empowerment, the report offers concrete policy actions. It calls for a gender-transformative approach to leverage crises and challenges into windows of opportunity to establish women and men as agents of change.
    DOI: 10.1787/4607b7c7-en
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  • 33
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    Taming wildfires in the context of climate change: The case of Portugal (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Serie: OECD Environment Policy Papers no.37
    Schlagwort(e): Feuer ; Klimawandel ; Katastrophenschutz ; Portugal ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; Portugal
    Kurzfassung: The frequency and severity of extreme wildfires are on the rise in Portugal, causing unprecedented disruption and increasingly challenging the country's capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of Portugal's wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
    DOI: 10.1787/859bb47a-en
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  • 34
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    Assessing and Anticipating Skills for the Green Transition : Unlocking Talent for a Sustainable Future (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Sprache: Englisch
    Seiten: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Serie: Getting Skills Right
    Schlagwort(e): Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Kurzfassung: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
    DOI: 10.1787/28fa0bb5-en
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  • 35
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    Test No. 444A: In Vitro Immunotoxicity : IL-2 Luc Assay (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264934740
    Sprache: Englisch
    Seiten: 1 Online-Ressource (28 p.) , 21 x 29.7cm.
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallele Sprachausgabe Essai No. 444A : immunotoxicité in vitro : Essai Il 2 Luc
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline (TG) describes the IL-2 Luc Assay test method to evaluate the potential immunotoxic effects of chemicals on T lymphoblastic cell line. This cell line allows quantitative measurement of luciferase gene induction by detecting luminescence from well-established light producing luciferase substrates as indicators of the activity of IL-2, IFN-γ and GAPDH in cells following exposure to immunotoxic chemicals. The method is intended to be used as a part of a battery to determine immunotoxic potential of chemicals.
    DOI: 10.1787/27b10ba3-en
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  • 36
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    Valuing a reduction in the risk of very low birth weight : A large scale multi-country stated preference approach (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.217
    Schlagwort(e): Environment ; Social Issues/Migration/Health
    Kurzfassung: There is ample evidence that exposure to various chemicals can increase the probability of children to be born with low or very low birth weight. Infants born with very low birth weight have a higher risk of suffering from neurosensory problems, issues related to behavioural and social competencies, and learning disabilities than infants born with normal birth weight. Authorities face challenges in regulating chemical substances through actions such as bans and prohibitions, because of the difficulty in explicitly considering the economic benefits and costs of such regulations. Moreover, existing Values of a Statistical Case (VSC) of very low birth weight are rare and cannot be directly applied to the cost benefit analysis of chemical management options for a wide range of countries. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost benefit analyses of chemicals management options and environmental policies in general. The present paper details a stated preference survey estimating WTP to reduce the risk of very low birth weight, filling an important gap in the valuation literature and addressing a need for applied benefits analysis for chemicals regulation. The SWACHE very low birth weight survey was fielded in 9 countries: Canada, the Czech Republic, Italy, Mexico, the Netherlands, Switzerland, Türkiye, the United Kingdom, and the United States.
    DOI: 10.1787/dfd159a1-en
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  • 37
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    Valuing a reduction in the risk of chronic kidney disease : A large scale multi-country stated preference approach (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.216
    Schlagwort(e): Environment ; Social Issues/Migration/Health
    Kurzfassung: Compromised kidney function is associated with an array of environmental contaminants and chemicals, including heavy metals, certain organic solvents, and polycyclic aromatic hydrocarbons (PAHs), as well as food and waterborne pathogens. Many of these hazards are subject to regulation, or may be considered for regulation, in order to reduce exposures and prevent human health risks. However, valuation estimates for kidney effects that can be used in cost-benefit analyses are few, particularly willingness-to-pay estimates. In particular, there appears to be no willingness-to-pay (WTP) estimate available for reduced risk of chronic kidney disease and therefore no estimate for the Value of a Statistical Case (VSC) of chronic kidney disease. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost benefit analyses of chemicals management options and environmental policies in general. The paper details a stated preference survey estimating WTP to reduce the risk of symptomatic chronic kidney disease, termed serious kidney disease in the survey instrument, filling an important gap in the valuation literature and addressing a need for applied benefits analysis for chemicals regulation. The SWACHE serious kidney impairment survey was fielded in 10 countries: Canada, Chile, China, Denmark, Germany, Italy, Norway, Türkiye, the United Kingdom and the United States.
    DOI: 10.1787/9c93138f-en
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  • 38
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    Net effective carbon rates (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.61
    Schlagwort(e): Environment ; Taxation
    Kurzfassung: 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.
    DOI: 10.1787/279e049e-en
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  • 39
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    Making the Mitigation Work Programme fit for purpose : Options for forms, focus and information that would lead to successful implementation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/IEA Climate Change Expert Group Papers no.2023/02
    Schlagwort(e): Environment
    Kurzfassung: Parties established the Mitigation Work Programme (MWP) at COP26 to ”urgently scale up mitigation ambition and implementation” to help reach the temperature goal of the Paris Agreement. At COP27, Parties further fleshed out the MWP, which will be operationalised each year between 2023-2026 via at least two global dialogues, other dialogues and investment-focused events. This paper outlines key questions that could shape the aims, scope, focus, format, and participation in the dialogues, as well as the possible interplay between the MWP global dialogues and investment-focused events by drawing on experiences with other processes and events inside and outside the UNFCCC. This paper also provides lessons from examples in three sub-sectors where mitigation actions have been rapidly scaled up. This paper highlights several open questions related to the substance, process, and timing of the global dialogues and the investment-focused events, as well as potential linkages between these. The paper also discusses possible implications of different choices on these open questions. Decisions on the scope, format, and aims of the MWP dialogues will influence their impacts and the relevance of these dialogues to different countries and stakeholders. Yet, dialogues and events under the MWP will face trade-offs between concentrating on short- versus longer-term issues and outcomes and on choosing a broad or narrow focus. Such choices will impact how many countries the event or dialogue is relevant to. In addition, there are various ongoing initiatives and events outside the UNFCCC that are relevant to the aims of the MWP and that the MWP could usefully learn from. Careful mapping and co-ordination are needed to ensure that the MWP builds on, rather than duplicates, existing initiatives and events within and beyond the UNFCCC.
    DOI: 10.1787/26446ffc-en
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  • 40
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    OECD Environmental Performance Reviews: Israel 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264424791 , 9789264585997 , 9789264670549
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; Israel ; Energy ; Environment ; Governance ; Development ; Israel
    Kurzfassung: Israel’s rapid economic and population growth along with a high degree of urbanisation continue to exert significant pressure on the environment. Israel has raised its climate ambitions in recent years, though is not on track to reach greenhouse gas reduction targets. Enhancing biodiversity protection, addressing water pollution and adapting to the impacts of climate change require further action. Israel has taken a number of key steps to advance its zero waste and circular economy agenda. However, further efforts are required to improve waste management and introduce an economy-wide shift to a circular economy. The review provides 24 recommendations to help Israel improve its environmental performance, with a special focus on waste management and circular economy. This is the second Environmental Performance Review of Israel. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/0175ae95-en
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  • 41
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    OECD-Umweltprüfberichte: Deutschland 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264703315 , 9789264929364 , 9789264583337
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (171 p.) , 21 x 28cm.
    Serie: OECD-Umweltprüfberichte
    Paralleltitel: Parallele Sprachausgabe OECD Environmental Performance Reviews: Germany 2023
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Kurzfassung: Die Umweltergebnisse haben sich in Deutschland in den vergangenen zehn Jahren weiter verbessert. Das Land verfolgt ehrgeizige Klimaziele, um bis 2045 Klimaneutralität und nach 2050 Negativemissionen zu erreichen. Dennoch muss Deutschland seine Klimamaßnahmen vor allem im Gebäude- und im Verkehrssektor weiter beschleunigen und sich ganzheitlich mit der Energie-, Klima- und Biodiversitätskrise auseinandersetzen. Als Reaktion auf die Energiekrise wurde eine Reihe von Maßnahmen ergriffen, deren Größenordnung und Reichweite historisch sind. Diese dürften die Energiewende in den kommenden Jahren deutlich schneller voranbringen. Außerdem verstärkt Deutschland sein Engagement in der Klimaanpassung auf allen staatlichen Ebenen und hat ein ehrgeiziges Förderprogramm für Investitionen in naturbasierte Lösungen aufgelegt. Dies ist die vierte Ausgabe des OECD-Umweltprüfberichts Deutschland. Er enthält 28 Empfehlungen, die Deutschland helfen sollen, seine Umweltergebnisse weiter zu verbessern.
    DOI: 10.1787/9a336992-de
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  • 42
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    Perspectives mondiales des plastiques : Scénarios d’action à l’horizon 2060 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264396708 , 9789264868779 , 9789264358232
    Sprache: Französisch
    Seiten: 1 Online-Ressource (302 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Global Plastics Outlook: Policy Scenarios to 2060
    Schlagwort(e): Environment
    Kurzfassung: La communauté internationale est loin d'atteindre son objectif de mettre fin à la pollution plastique, à moins que des politiques plus strictes et coordonnées ne soient mises en œuvre. Une question fondamentale est : quels sont les scénarios plausibles pour l'évolution des plastiques, d’une part en l’absence de mesures supplémentaires et d’autre part avec une action politique renforcée ? Les Perspectives mondiales des plastiques : Scénarios d'action à l'horizon 2060 offre une telle prospective. Le rapport fournit un ensemble de projections cohérentes sur les plastiques jusqu'en 2060, notamment sur l'utilisation et la disposition des plastiques, ainsi que leurs impacts environnementaux, en particulier les rejets des plastiques dans l'environnement. Une telle perspective sur les plastiques peut aider les décideurs politiques à comprendre l'ampleur du défi de la transition vers une utilisation plus durable et circulaire des plastiques, ainsi que la nécessité d'une action politique supplémentaire. En identifiant deux ensembles de mesures pour infléchir la courbe plastique, les Perspectives permettent de mieux comprendre les avantages environnementaux et les conséquences économiques de l'adoption de politiques rigoureuses. Ce deuxième rapport fait suite au premier rapport - Perspectives mondiales des plastiques : Déterminants économiques, répercussions environnementales et possibilités d’action - qui quantifiait les tendances actuelles en matière d'utilisation des plastiques, de génération et de rejets de déchets, et identifiait quatre leviers politiques pour freiner les impacts environnementaux des plastiques.
    DOI: 10.1787/c5abcbb1-fr
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  • 43
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    Taming Wildfires in the Context of Climate Change (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264617742 , 9789264654457 , 9789264860988
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Schlagwort(e): Feuer ; Brandschutz ; Klimawandel ; Welt ; Feuer ; Brandschutz ; Klimawandel ; Welt ; Environment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Australia ; Costa Rica ; Greece ; Portugal ; United States
    Kurzfassung: This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.
    DOI: 10.1787/dd00c367-en
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  • 44
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    OECD Environmental Performance Reviews: Germany 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264596863 , 9789264665897 , 9789264369009
    Sprache: Englisch
    Seiten: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Schlagwort(e): Umweltpolitik ; Umweltschutz ; Deutschland ; Energy ; Environment ; Transport ; Germany
    Kurzfassung: 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.
    DOI: 10.1787/f26da7da-en
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  • 45
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    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/03
    Schlagwort(e): Taxation ; Science and Technology ; Industry and Services
    Kurzfassung: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
    DOI: 10.1787/4f531faf-en
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  • 46
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    Valuing a reduction in the risk of infertility : A large scale multi-country stated preference approach (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.215
    Schlagwort(e): Environment ; Social Issues/Migration/Health
    Kurzfassung: While fertility decline is a global phenomenon that has many causes, part of it can be explained by exposure to substances linked to reproductive toxicity that are produced and lead to human exposure through the environment and products. Authorities face challenges in regulating reprotoxic substances through actions such as bans and prohibitions, because of the difficulty in explicitly considering the economic benefits and costs of such regulations. Moreover, economic studies that show the value of reducing infertility caused by chemical exposure are not yet available. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost benefit analyses of chemicals management options and environmental policies in general. The present paper details a stated preference survey estimating WTP to reduce the risk of infertility, filling an important gap in the valuation literature and addressing a need for applied benefits analysis for chemicals regulation. The SWACHE infertility survey was fielded in 10 countries: Australia, Canada, Chile, Germany, Japan, Poland, Portugal, Sweden, the United Kingdom and the United States.
    DOI: 10.1787/7242509f-en
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  • 47
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    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.64
    Schlagwort(e): Taxation ; Finance and Investment
    Kurzfassung: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
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  • 48
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    Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Sprache: Französisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    DOI: 10.1787/afe7bc49-fr
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  • 49
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    Update to the economic impact assessment of pillar one : OECD/G20 Base Erosion and Profit Shifting Project (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.66
    Schlagwort(e): Taxation
    Kurzfassung: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
    DOI: 10.1787/7c35a55c-en
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  • 50
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    The Impact of R&D tax incentives : Results from the OECD microBeRD+ project (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.159
    Schlagwort(e): Taxation ; Science and Technology ; Governance
    Kurzfassung: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
    DOI: 10.1787/1937ac6b-en
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  • 51
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    The climate implications of government support in aluminium smelting and steelmaking : An Empirical Analysis (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: OECD Trade Policy Papers no.276
    Schlagwort(e): Energy ; Trade ; Environment
    Kurzfassung: This report combines multiple novel datasets to provide evidence that government support has contributed to increased carbon emissions from aluminium and steelmaking activities through an increase in production output and by shifting production to more emission intensive plants. While improvements in technology have driven overall emissions downward, there is no evidence that government support in this sector has been targeted at, or has contributed to, developing techniques that improve environmental performance. Removing such support could therefore contribute to a cost-effective decarbonisation strategy. For example, removing government support to aluminium smelting and steel making worldwide would reduce carbon emissions by 75% more than the reduction observed in 2020 resulting from COVID-related restrictions. In addition, the removal of such support would free up scarce public resources for alternative uses.
    DOI: 10.1787/178ed034-en
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  • 52
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    A supervisory framework for assessing nature-related financial risks : Identifying and navigating biodiversity risks (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Serie: OECD Business and Finance Policy Papers no.33
    Schlagwort(e): Artenvielfalt ; Finanzrisiko ; Bankenaufsicht ; Risikomanagement ; Zentralbank ; Environment ; Finance and Investment
    Kurzfassung: This paper presents a methodological supervisory framework to help central banks and financial supervisors assess biodiversity-related financial risks, impacts and dependencies in the financial sector, including transmission channels for physical and transition risks. This framework is designed to translate biodiversity risks into financial risks. It draws on a previous mapping of existing approaches, while also accounting for broader nature-related financial risks. While acknowledging different national circumstances, this methodological framework is designed to be applicable broadly for central banks, supervisors and commercial banks across different countries.
    DOI: 10.1787/a8e4991f-en
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  • 53
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    Effective tax rates for R&D intangibles (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.63
    Schlagwort(e): Taxation ; Science and Technology ; Finance and Investment
    Kurzfassung: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
    DOI: 10.1787/191dad43-en
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  • 54
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    The nexus between illegal trade and environmental crime (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Trade and Environment Working Papers no.2023/02
    Schlagwort(e): Trade ; Environment
    Kurzfassung: Environmental crime is on the rise and is of growing concern to policy makers, to legitimate businesses, and more broadly to the general public. It is growing rapidly worldwide on average at over 8% per year, with an estimated value between USD 110-281 billion in 2018. Emerging issues include wildlife trafficking, illegal timber, illegal mining, illegal chemicals, illegal waste trafficking, and illegal, unreported and unregulated (IUU) fishing. Environmental crime can have serious implications to human health and the environment, to the global economy, and more broadly to good governance, national security and sustainable development. Addressing these criminal activities affecting the environment is difficult exclusively at the national level as they often extend on a transnational scale. In this context, this report provides a snapshot of cross-border environmental crime and available initiatives to tackle illegal activities at a transnational scale, with a particular focus on multilateral and regional frameworks. The key message from this report is that the increasing prevalence of cross-border environmental crime is due to regulatory failures and the growing involvement of transnational organised crimes, which require an internationally co-ordinated response, both at the multilateral and regional level.
    DOI: 10.1787/8dae4616-en
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  • 55
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.65
    Schlagwort(e): Employment ; Taxation
    Kurzfassung: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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  • 56
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    Endocrine Disrupting Chemicals in Freshwater : Monitoring and Regulating Water Quality (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264933859 , 9789264581746 , 9789264348288
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Schlagwort(e): Gewässerbelastung ; Gewässerschutz ; Chemieindustrie ; Regulierung ; Wasserversorgung ; OECD-Staaten ; Environment
    Kurzfassung: Endocrine disrupting chemicals (EDCs) are contaminants of emerging environmental and health concern that have been detected in freshwater, wastewater and drinking water. They interfere with the endocrine system in humans and wildlife, and produce adverse effects such as developmental, reproductive, neurological and immune effects. Their presence in water raises concerns for the integrity of ecosystems and biodiversity. Addressing the challenges of EDCs in water is particularly complex due to their ability to trigger adverse effects at very low concentrations, their potency in mixtures with other chemicals, and the vast range of sources and entryways of this group of chemicals into the environment. This report presents new water quality monitoring methods, such as bioassays and non-targeted analysis, that are well equipped to capture the impacts of EDCs in water. These new methods supplement the traditional substance-by-substance chemical analysis of water quality. The report also outlines policy instruments to manage the chemicals' lifecycle from source to end-of-pipe. It proposes tools and regulations that respond to the negative effects of endocrine disruption, even if the culprit chemical is still unknown. The analysis draws on case studies from OECD countries to provide practical examples and concrete policy actions.
    DOI: 10.1787/5696d960-en
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  • 57
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    Methodological Guidelines for Environmentally Related Tax Revenue Accounts (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Schlagwort(e): Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Kurzfassung: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
    DOI: 10.1787/d752d120-en
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  • 58
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    Mechanisms to Prevent Carbon Lock-in in Transition Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264986695 , 9789264476257 , 9789264732964
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: Green Finance and Investment
    Schlagwort(e): Treibhausgas-Emissionen ; Klimaschutz ; Emissionshandel ; Theorie ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment
    Kurzfassung: 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.
    DOI: 10.1787/d5c49358-en
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  • 59
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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  • 60
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
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  • 61
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    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
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  • 62
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    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation
    Kurzfassung: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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  • 63
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    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading : Enabling Integrity in the Energy Transition (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: Best Practices in Development Co-operation
    Paralleltitel: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Schlagwort(e): Energy ; Taxation ; Development ; Environment ; Governance
    Kurzfassung: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
    DOI: 10.1787/4ab9053e-en
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  • 64
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    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Schlagwort(e): Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
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  • 65
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Sprache: Englisch
    Seiten: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
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  • 66
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    Managing Climate Risks and Impacts Through Due Diligence for Responsible Business Conduct : A Tool for Institutional Investors (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264632394 , 9789264753150 , 9789264924079
    Sprache: Englisch
    Seiten: 1 Online-Ressource (66 p.) , 21 x 28cm.
    Schlagwort(e): Klimawandel ; Risiko ; Corporate Social Responsibility ; Institutioneller Investor ; Due Diligence ; Environment ; Finance and Investment
    Kurzfassung: This report explores how institutional investors can apply risk-based due diligence as recommended by the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and help them prevent and mitigate adverse climate impacts associated with their investee companies on society and the environment. It provides practical recommendations on how to conduct due diligence as a way to connect climate commitments at portfolio level with real-economy impacts and draws on other frameworks and tools for assessing, managing or disclosing climate impacts associated with investments.
    DOI: 10.1787/8aee4fce-en
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  • 67
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    Essai No. 444A : immunotoxicité in vitro : Essai Il 2 Luc (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264352711
    Sprache: Französisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 29.7cm.
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallele Sprachausgabe Test No. 444A: In Vitro Immunotoxicity: IL-2 Luc Assay
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice décrit la méthode d'essai IL-2 Luc pour évaluer les effets immunotoxiques potentiels sur une lignée cellulaire lymphoblastique. Cette Lignée cellulaire permet une mesure quantitative de l'induction du gène de la luciférase en détectant la luminescence émanant de substrats bien établis produisant la luciférase, agissant comme indicateur de l'activité de IL-2, IFN-γ et GAPDH dans les cellules exposées à des produits chimiques potentiellement immunotoxiques. La méthode est amenée à être utilisée en batterie d'essais pour déterminer dans l'ensemble le potentiel immunotoxique des produits chimiques.
    DOI: 10.1787/5bcb53e5-fr
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  • 68
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    OECD Environmental Performance Reviews: Costa Rica 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264704251 , 9789264988477 , 9789264732940
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallele Sprachausgabe Examens environnementaux de l'OCDE : Costa Rica 2023 (version abrégée)
    Schlagwort(e): Umweltschutz ; Umweltpolitik ; Costa Rica ; Energy ; Environment ; Governance ; Development ; Costa Rica
    Kurzfassung: A megadiverse county, Costa Rica is known globally for its success in reversing deforestation and pursuing a growth model based on the sustainable use of its environmental resources. However, energy use and related greenhouse gas emissions increased in the last decade. Private cars are a major and growing source of emissions affecting climate and air quality. Waste disposal still relies on landfills, and much wastewater is untreated. Costa Rica's extensive protected area network and pioneering programme of payments for ecosystem services have helped reduce biodiversity loss and extend forests' carbon sequestration capacity. However, more should be done to tackle pressures on biodiversity from development of infrastructure and settlements, tourism, farming and fishing. The sheer scale of investment needed to achieve the Sustainable Development Goals calls for improving the efficiency of public spending, mobilising private finance, strictly enforcing regulations and providing adequate incentives. This is the first OECD Environmental Performance Review of Costa Rica. It evaluates the country's progress towards sustainable development, with a special chapter focusing on biodiversity, and provides 52 recommendations.
    DOI: 10.1787/ec94fd4e-en
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  • 69
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    Valuing the avoidance of IQ losses in children : A large scale multi-country stated preference approach (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.219
    Schlagwort(e): Environment ; Social Issues/Migration/Health
    Kurzfassung: Exposure to chemicals has been shown to reduce IQ in children. In turn, a person’s IQ is likely to affect their educational achievements, which may then affect lifetime earnings, more generally, a person’s quality of life. At the same time, authorities face challenges in regulating chemical substances through actions such as bans and prohibitions, because of the difficulty in explicitly considering the economic benefits and costs of such regulations. Moreover, economic studies that show the value of reducing IQ loss caused by chemical exposure are not yet available. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost benefit analyses of chemicals management options and environmental policies in general. The present paper details a stated preference survey estimating WTP to avoid IQ loss, filling an important gap in the valuation literature and addressing a need for applied benefits analysis for chemicals regulation. The SWACHE IQ loss survey was fielded in 11 countries: Australia, Canada, Denmark, Korea, Netherlands, Poland, Portugal, South Africa, Sweden, the United Kingdom and the United States.
    DOI: 10.1787/71574eb4-en
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  • 70
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    Characterising farming resilience capacities : An example of crop farms in the United Kingdom (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.195
    Schlagwort(e): Agriculture and Food ; Environment ; United Kingdom
    Kurzfassung: Improving the resilience of farmers against external shocks is a priority for policy makers. This paper measures the resilience of a sample of farmers in the United Kingdom to assess the impact of the 2011-12 drought on their productivity and income. The analysis allows for the distinction of four resilience capacities: to prepare; to absorb the immediate impact of the shock; to adapt farming practices to a new environment; and to transform the business model, and improve productivity and income in the longer term. Results show that a single farm rarely performs strongly across these four capacities, and that those farms that best absorb the impact of the drought, perform poorly in transforming their business after the shock. While size and diversification improve absorption and adaptation, innovation is a key driver of long-term resilience to keep the pace of productivity gains. In the past, policies on agricultural risk management focused on the absorption capacity of farms and on stabilising income. Forward-looking resilience policies today need to prioritise other capacities, in particular preparedness, adaptation and transformation.
    DOI: 10.1787/1e26883b-en
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  • 71
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    Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Serie: Études de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Paralleltitel: Parallele Sprachausgabe How Green is Household Behaviour?: Sustainable Choices in a Time of Interlocking Crises
    Schlagwort(e): Energy ; Agriculture and Food ; Environment ; Transport
    Kurzfassung: Les choix des ménages – quoi manger, par quel moyen se rendre au travail, comment se chauffer, etc. – sont lourds de conséquences pour l’environnement. Alors qu’il est plus que jamais nécessaire d’agir en faveur de l’environnement et d’évoluer vers des modes de consommation plus soutenables, rendre ces choix plus durables promet de réduire notablement les incidences environnementales. Or, dans un contexte marqué par une accumulation de crises interdépendantes, les gouvernements peinent à accompagner les ménages afin de concrétiser ce potentiel. Le présent ouvrage passe en revue les résultats de l’enquête 2022 de l’OCDE sur la politique de l’environnement et l’évolution des comportements individuels. Cette enquête porte sur les attitudes et les comportements des ménages concernant l’énergie, les transports, les déchets et les systèmes alimentaires. Elle a été réalisée auprès de plus de 17 000 ménages dans 9 pays : Belgique, Canada, États-Unis, France, Israël, Pays-Bas, Royaume-Uni, Suède et Suisse. L’enquête a aussi servi à recueillir des informations sur les raisons pour lesquelles les personnes interrogées changent de comportement et sur les obstacles qu’elles doivent surmonter, et offre de ce fait une source unique de données empiriques pour éclairer l’action des pouvoirs publics en faveur de modes de consommation plus durables.
    DOI: 10.1787/6892a2e0-fr
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  • 72
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    Decarbonisation Pathways for Southeast Asia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264756762
    Sprache: Englisch
    Seiten: 1 Online-Ressource (46 p.)
    Schlagwort(e): Dekarbonisierung ; Südostasien ; Energy ; Environment
    Kurzfassung: The International Energy Agency (IEA) and the Institute of Energy Economic, Japan (IEEJ) have developed and published long-term decarbonisation pathways for Southeast Asia and Indonesia. This report provides a comparison of modelling approaches, quantitative drivers, and results from the IEA and IEEJ pathways, highlighting areas of agreement, as well as identifying and explaining differences, and thereby to derive implications.
    DOI: 10.1787/d17943d9-en
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  • 73
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    Insights on the Business Climate in Uzbekistan (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264357334 , 9789264851894 , 9789264651142
    Sprache: Englisch
    Seiten: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Анализ делового климата в Узбекистане
    Schlagwort(e): Frühindikator ; Privatwirtschaft ; Auslandsinvestition ; Multinationales Unternehmen ; Reform ; Usbekistan ; Frühindikator ; Privatwirtschaft ; Auslandsinvestition ; Multinationales Unternehmen ; Reform ; Usbekistan ; Environment ; Finance and Investment ; Uzbekistan
    Kurzfassung: Addressing barriers to private-sector development has been a long-standing ambition of the government of Uzbekistan, with an extensive programme of reforms that began in 2017 redoubling efforts to foster the growth of a more competitive and productive population of private-sector firms. Uzbekistan needs a more dynamic and innovative private sector if it is to meet the challenges and seize the opportunities of the green and digital transitions, which create a new impetus for accelerating these reforms. Elaborating on feedback garnered through a small, focussed survey of foreign firms in Uzbekistan, this report provides new insights into their perceptions of the ongoing reform process and in doing so draws attention to some of the most pressing issues facing policymakers and business.
    DOI: 10.1787/317ce52e-en
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  • 74
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    Zéro émission nette+ (version abrégée) : Résilience climatique et économique dans un monde en mutation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264437593 , 9789264625549 , 9789264975415
    Sprache: Französisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Net Zero+: Climate and Economic Resilience in a Changing World
    Schlagwort(e): Environment
    Kurzfassung: Pour les responsables de l’élaboration de la politique climatique, il s’agit aujourd’hui de concilier la nécessité d’agir immédiatement en faveur du climat en passant à la vitesse supérieure, et celle de répondre aux crises ponctuelles causées notamment par la pandémie de COVID-19 et la guerre d’agression de la Russie en Ukraine. Relever ce défi impose une approche nouvelle centrée sur la résilience systémique et la formulation de politiques climatiques et économiques qui résisteront aux éventuelles perturbations futures. Ce rapport propose aux responsables publics un ensemble de recommandations cohérent sur la façon de renforcer cette résilience, qui trouve son fondement dans les travaux concernant le climat menés dans les différents domaines d’activité de l’OCDE, dont la politique économique et budgétaire, la fiscalité, la finance, le développement, la science et la technologie, l’emploi et les affaires sociales, l’environnement. On y trouvera des éclairages nouveaux sur les moyens d’assurer la résilience de la transition vers la neutralité en gaz à effet de serre elle-même, et de renforcer parallèlement la résilience face aux répercussions croissantes du changement climatique. Ce rapport fait la synthèse du projet Neutralité GES + de l’OCDE, première phase d’une initiative transversale qui se poursuit et marque une avancée majeure vers une approche de l’OCDE à l’échelle de l’ensemble de l’administration en matière de politique climatique. La présente version abrégée contient la Préface, l’Avant-propos, le Résumé et le Chapitre 1 du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
    DOI: 10.1787/b10db8e9-fr
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  • 75
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Kurzfassung: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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  • 76
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    Net Zero+ : Climate and Economic Resilience in a Changing World (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648739 , 9789264604643 , 9789264868793
    Sprache: Englisch
    Seiten: 1 Online-Ressource (286 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Zéro émission nette+ (version abrégée) : Résilience climatique et économique dans un monde en mutation
    Schlagwort(e): Klimaneutralität ; Klimapolitik ; Nachhaltige Entwicklung ; Coping-Strategie ; OECD-Staaten ; Environment
    Kurzfassung: Climate policy making today demands balancing the need for immediate, accelerated climate action with essential responses to punctual crises such as the COVID-19 pandemic and Russia’s war of aggression in Ukraine. Meeting this challenge requires a new approach centred on systemic resilience and the need to develop future-proof climate and economic policies that will endure potential diverse disruptions. This report offers policy makers a cohesive set of recommendations on how to build such resilience, derived from climate-relevant work from across OECD policy domains including economic and tax policy, financial and fiscal affairs, development, science and technology, employment and social affairs, and environmental policy, among others. It provides fresh insights on how to ensure the transition to net-zero emissions is itself resilient, while simultaneously building resilience to the increasing impacts of climate change. This report provides a synthesis of the OECD Net Zero+ project, covering the first phase of an ongoing, cross-cutting initiative, representing a major step forward for an OECD whole-of-government approach to climate policy.
    DOI: 10.1787/da477dda-en
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  • 77
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    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.60
    Schlagwort(e): Taxation
    Kurzfassung: 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.
    DOI: 10.1787/a5346119-en
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  • 78
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    Water Financing and Disaster Risk Reduction in Indonesia : Highlights of a National Dialogue on Water (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264962590 , 9789264451698 , 9789264378087
    Sprache: Englisch
    Seiten: 1 Online-Ressource (119 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Schlagwort(e): Überschwemmung ; Katastrophenschutz ; Indonesien ; Environment ; Finance and Investment ; Indonesia
    Kurzfassung: This report presents the policy recommendations resulting from the National Dialogue on Water in Indonesia, which took place between June 2022 and March 2023. Getting water resources management right, underpinned with appropriate financing mechanisms, is a prerequisite for realising Indonesia’s ambitious national economic growth agenda to become one of the top five global economies by 2045. The Dialogue, therefore, centred around two priority areas: 1) financing water infrastructure and 2) non-structural measures for flood disaster risk reduction. The report explores several instruments to enhance the financing of water services in Indonesia, such as the advantages and disadvantages of uniform water tariffs, independent economic regulation, pollution charges and demand management instruments. The report recommends the utilisation of land value capture as an additional source of financing. It also explores how water information systems for disaster response, flood forecasting and early warning can reduce flood disaster risk. The National Dialogue on Water in Indonesia is part of a regional initiative with the Ministry of Environment of the Republic of Korea, the Asia Water Council and the OECD.
    DOI: 10.1787/3205b20a-en
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  • 79
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    OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response - Third Edition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264928534 , 9789264907959 , 9789264816848
    Sprache: Englisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Serie: Series on Chemical Accidents
    Schlagwort(e): Environment
    Kurzfassung: Chemical accidents with serious consequences continue to happen in OECD Member countries and worldwide. Over the past decades, successive major accidents have caused deaths, injuries, significant environmental pollution and massive economic losses – from the hydrogen fluoride leak in Gumi (Korea) in 2012, the ammonium nitrate explosion in West, Texas (United States) in 2013 or, recently, the blow-up of a chemical facility in Tarragona (Spain) and the explosion at the port of Beirut (Lebanon) in 2020, and the blast in Leverkusen (Germany) in 2021. This third edition of the OECD Guiding Principles for Chemical Accident Prevention, Preparedness and Response provides guidance for the safe planning and operation of hazardous installations. It aims to support public authorities and industry in taking appropriate actions to prevent chemical accidents and to mitigate impacts of accidents that do nevertheless occur. These guiding principles apply to fixed installations at which hazardous substances are produced, processed, handled, stored, used or disposed of, in such a form and quantity that there might be a risk of occurrence of a chemical accident. These guiding principles constitute the technical guidance supporting the implementation of the Decision-Recommendation of the Council concerning Chemical Accident Prevention, Preparedness and Response adopted in 2023.
    DOI: 10.1787/162756bf-en
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  • 80
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    Climate change mitigation scenarios for financial sector target setting and alignment assessment : A stocktake and analysis of their Paris-consistency, practicality and assumptions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.223
    Schlagwort(e): Environment ; Finance and Investment
    Kurzfassung: Climate change mitigation scenarios are a key forward-looking input for a range of financial sector analyses and assessments. The inaccurate use of mitigation scenarios can, however, contribute to unintended incentives, environmental integrity concerns, and greenwashing risks. This paper aims to inform climate change mitigation scenario providers, financial sector participants and stakeholders, and climate policymakers on how they may contribute to improved use of scenarios for the purposes of target setting and alignment assessments in the financial sector. To do so, the paper analyses climate change mitigation scenarios currently used for these purposes, based on the following analytical dimensions: consistency with the Paris Agreement, practicality, and underlying assumptions.
    DOI: 10.1787/bcd25b82-en
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  • 81
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    Lignes directrices pour l'élaboration d'un indicateur de biodiversité des habitats agricoles propre à l'OCDE (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Guidelines for the development of an OECD farmland habitat biodiversity indicator
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: La moitié des terres habitables de la planète étant utilisée pour l'agriculture, la surveillance de la biodiversité des terres agricoles est essentielle pour atteindre les objectifs de la Convention des Nations Unies sur la diversité biologique (CDB). Ce document vise à faire progresser la surveillance de la biodiversité agricole dans les pays de l'OCDE en étudiant les initiatives nationales actuelles et en proposant des lignes directrices pour l'élaboration d'un indicateur fondé sur l'habitat. L'approche proposée fournit un cadre flexible et pragmatique pour harmoniser les rapports des programmes nationaux tout en tenant compte de la diversité des facteurs contextuels d'un pays à l'autre, notamment les systèmes agricoles, le climat, les conditions biophysiques et les pools d'espèces. Afin de faciliter la mise en œuvre de l'indicateur à court terme, il est prévu trois niveaux de notification, qui dépendent de la disponibilité des données, de sorte que tous les pays peuvent participer, qu'ils disposent de ressources limitées en matière de données ou qu'ils soient déjà dotés de programmes de surveillance.
    DOI: 10.1787/e72d9f28-fr
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
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  • 83
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    CO2 emissions from global shipping : A new experimental database (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Statistics Working Papers no.2023/04
    Schlagwort(e): Economics ; Energy ; Environment ; Transport
    Kurzfassung: 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.
    DOI: 10.1787/bc2f7599-en
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  • 84
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    Labour and social policies for the green transition : A conceptual framework (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Serie: OECD Social, Employment and Migration Working Papers no.295
    Schlagwort(e): Social Issues/Migration/Health ; Employment ; Environment
    Kurzfassung: This study sets out a conceptual framework to analyse the impact of climate change and greenhouse gases mitigation efforts on the labour market, migration flows and people's health, as well as the most important policy levers that can cushion potential negative impacts and maximise opportunities from the climate transition.
    DOI: 10.1787/028ffbeb-en
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  • 85
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    Oxidative DNA damage leading to chromosomal aberrations and mutations (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (154 p.) , 21 x 28cm.
    Serie: OECD Series on Adverse Outcome Pathways no.29
    Schlagwort(e): Environment
    Kurzfassung: This Adverse Outcome Pathway (AOP) describes the linkage between oxidative DNA damage and irreversible genomic damage (chromosomal aberrations and mutations). DNA damage is considered an important contributor to the adverse health effects of many environmental toxicants and this AOP may thus be of widespread use to the regulatory community. Although increase in oxidative DNA damage is the molecular initiating event for this AOP, there are numerous upstream key events that can also lead to DNA oxidation. Thus, this AOP may be expanded upstream, and could be incorporated into a variety of AOP networks. Furthermore, the AOP points to critical research gaps required to establish the quantitative associations and modulating factors that connect KEs across the AOP, and highlights the utility of novel test methods in understanding and evaluating the implications of oxidative DNA damage. This AOP is referred to as AOP 296 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
    DOI: 10.1787/399d2c34-en
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  • 86
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    Guidelines for the development of an OECD farmland habitat biodiversity indicator (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.201
    Paralleltitel: Parallele Sprachausgabe Lignes directrices pour l'élaboration d'un indicateur de biodiversité des habitats agricoles propre à l'OCDE
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: With half of the world's habitable land being used for agriculture, monitoring the biodiversity on agricultural land is essential for meeting the objectives of the United Nations Convention on Biological Diversity (CBD). This paper seeks to advance the monitoring of farmland biodiversity in OECD countries by investigating current national initiatives and proposing guidelines for the development of an indicator based on habitat. The proposed approach provides a flexible and pragmatic framework to harmonise reporting from national programmes while accommodating cross-country diversity in contextual factors, including farming systems, climate, biophysical conditions and species pools. To facilitate implementation in the near term, the indicator includes a three-tiered approach to reporting based on data availability, which accommodates countries with limited data resources as well as those that currently have monitoring programmes in place.
    DOI: 10.1787/09d45d55-en
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  • 87
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    SME policy responses to the 2022/2023 energy crisis : Policy highlights and country experiences (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.43
    Schlagwort(e): Economics ; Energy ; Industry and Services ; Environment
    Kurzfassung: This paper takes stock of one year of policy responses to the 2022/2023 energy crisis triggered by Russia's war of aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy responses" are defined as all government policies, whether SME-specific or not, which have lowered or affected in other way the price of electricity and natural gas paid by SMEs. The paper discusses three broad policy categories and related approaches implemented across countries: price-support measures; income-support measures; and complementary policies fostering the green transition. Overall, while emergency measures were initially centred on energy-intensive sectors, a larger number of SMEs was eventually covered as governments ramped up the scale and scope of their action due to the protraction of the Russian war in Ukraine. Going forward, as wholesale energy prices return to pre-war levels, price-support measures should be withdrawn. Income support could be used in some cases to help companies deal with still high retail energy prices, but the main policy focus should shift towards measures that improve the energy efficiency and environmental performance of SMEs.
    DOI: 10.1787/80012fbd-en
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  • 88
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    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Sprache: Französisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Schlagwort(e): Taxation ; Development
    Kurzfassung: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
    URL: lizenzpflichtig
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  • 89
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    Hacia la Resiliencia y Neutralidad Climática en América Latina y el Caribe : Prioridades políticas clave (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264842663
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (181 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Towards Climate Resilience and Neutrality in Latin America and the Caribbean: Key Policy Priorities
    Schlagwort(e): Environment
    Kurzfassung: Si bien muchos países de América Latina y el Caribe (ALC) se han comprometido a lograr la neutralidad climática y desarrollar resiliencia, es imperativo traducir estos compromisos en acciones. Esto requiere, por ejemplo, una mejor gestión de los crecientes riesgos derivados del cambio climático y la variabilidad climática, así como una reducción de las emisiones de gases de efecto invernadero (GEI) mediante la promoción de innovación y las inversiones verdes. Lograr estos objetivos requerirá una planificación estratégica y financiera integral a largo plazo, un enfoque más integrado e inclusivo, que alinee mejor las políticas y medidas de adaptación y mitigación en diferentes sectores, aunque a un nivel diferenciado. Este reporte identifica las principales prioridades políticas de cambio climático de los países de ALC, que fueron discutidas a través de una serie de Diálogos Políticos Regionales y Talleres de Expertos, y complementadas con análisis recientes de la OCDE y otros socios internacionales. Explora cuestiones relacionadas con la implementación en áreas de políticas de adaptación, mitigación y políticas transversales. El reporte cubre varios sectores económicos, que van desde la energía, el transporte, la agricultura y el turismo, así como políticas relacionadas con el medio ambiente en materia de infraestructura, agua, biodiversidad y ecosistemas. El reporte también explora temas transversales, como la gobernanza y las finanzas climáticas, la información ambiental, la transferencia de tecnología, la economía circular, los océanos, la igualdad de género y la educación. Para superar los desafíos y aprovechar las oportunidades asociadas con una transición hacia la resiliencia y la neutralidad climática, el reporte propone un Plan de Acción con 40 recomendaciones clave de políticas.
    DOI: 10.1787/a73c1364-es
    URL: lizenzpflichtig
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  • 90
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Paraguay 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264662810
    Sprache: Englisch
    Seiten: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/07edaf33-en
    URL: lizenzpflichtig
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  • 91
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    Online-Ressource
    G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 : OECD Report to the G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Kurzfassung: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
    DOI: 10.1787/4fc33451-en
    URL: lizenzpflichtig
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  • 92
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264903586
    Sprache: Englisch
    Seiten: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
    DOI: 10.1787/df906926-en
    URL: lizenzpflichtig
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  • 93
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    Essai n°126 : Détermination de l'index d'hydrophobicité des nanomatériaux par mesure de l'affinité (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264720282
    Sprache: Französisch
    Seiten: 1 Online-Ressource (20 p.) , 21 x 29.7cm.
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 1
    Paralleltitel: Parallele Sprachausgabe Test No. 126: Determination of the Hydrophobicity Index of Nanomaterials Through an Affinity Measurement
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice décrit une méthode qui permet de déterminer l'index d'hydrophobicité (Hy) des nanomatériaux (NMs), au moyen d'une mesure d'affinité. L'hydrophobicité est définie par "l'association de groupes ou molécules non-polaires dans un environnement aqueux qui provient de la tendance de l'eau d'exclure les moléculaes non-polaires". En mesurant le taux de liaison à différentes surfaces conçues (colleceteurs), Hy exprime la tendance des nanomatériaux de se lier à des surfaces non-poliares (hydrophobiques) à cause de leur faible affinité pour l'eau. La méthode s'applique aux nanomatériaux dispersés dans une solution aqueuse ou à des poudres de NMS après leur dispersion dans des solutions aqueuse, avec ou sans tensioactif, suivant un protocole recommandé.
    DOI: 10.1787/791cdd8f-fr
    URL: lizenzpflichtig
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  • 94
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    Valuing a reduction in the risk and severity of asthma : A large scale multi-country stated preference approach (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (106 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.218
    Schlagwort(e): Environment ; Social Issues/Migration/Health
    Kurzfassung: Asthma is a non-communicable and non-curable lung disease that is associated with an array of environmental contaminants and chemicals. Many of these hazards are subject to regulation, or may be considered for regulation, in order to reduce exposures and prevent human health risks. However, the available information on willingness-to-pay (WTP) to avoid asthma or reduce its severity is scarce, incomplete and does not provide estimates compatible with welfare economic theory that can be used in cost-benefit analysis. This paper is part of the series of large scale willingness to pay (WTP) studies resulting from the Surveys to elicit Willingness to pay to Avoid Chemicals related negative Health Effects (SWACHE) project that intends to improve the basis for doing cost-benefit analyses of chemicals management options and environmental policies in general. The present paper offers values suitable for use in cost-benefit analyses of the WTP for reduced severity of asthma attacks in adults and children and in reduced probability of getting asthma for these two population groups, all in the context of reducing chemical exposures, and covering populations in seven OECD countries: Canada, Czech Republic, France, Poland, Sweden, the United Kingdom and the United States. The context for such WTP elicitations was a set of household products that contain fewer hazardous chemicals than what is currently available in supermarkets but are more expensive.
    DOI: 10.1787/f289d29e-en
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  • 95
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    Public finance resilience in the transition towards carbon neutrality : Modelling policy instruments in a global net-zero emissions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.214
    Schlagwort(e): Environment
    Kurzfassung: This paper presents a detailed economic modelling analysis of public finance in the transition towards carbon neutrality. It outlines results from a Net-Zero Emission Ambition scenario, which reflects the ambition to achieve net-zero carbon dioxide emissions globally by mid-century, using a broad and region-specific policy package that combines various policy instruments: carbon pricing, removal of fossil fuel support, regulations in the power sector, and other policies that stimulate investments by firms and households to reduce and decarbonise energy use. The analysis relies on the OECD global computable general equilibrium ENV-Linkages model. Results show that transitioning towards carbon neutrality is feasible when considering economic and fiscal consequences. The scenario achieves carbon neutrality while maintaining continued economic growth, despite a limited negative impact on global GDP and on public revenues. The fiscal effects reflect a trade-off between instruments that increase public revenues (carbon pricing) or reduce public expenditures (fossil fuel subsidies removal), on the one hand, and more costly instruments (subsidies) and indirect effects (tax base erosion and changes in fiscal and economic structure) on the other hand.
    DOI: 10.1787/7f3275e0-en
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  • 96
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    Energía renovable distribuida en Colombia : Desbloqueando la inversión privada para zonas no-interconectadas (2023)
    Paris : OECD Publishing
    Details
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Distributed renewable energy in Colombia: Unlocking private investment for non-interconnected zones
    Schlagwort(e): Energy ; Environment ; Finance and Investment ; Colombia
    Kurzfassung: 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.
    DOI: 10.1787/58322dd6-es
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  • 97
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    Artificial Intelligence in Science : Challenges, Opportunities and the Future of Research (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Sprache: Englisch
    Seiten: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Schlagwort(e): Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Kurzfassung: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
    DOI: 10.1787/a8d820bd-en
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  • 98
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Paralleltitel: 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
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Kurzfassung: 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.
    DOI: 10.1787/896d79d1-en
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  • 99
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    Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343382 , 9789264547704 , 9789264338050
    Sprache: Französisch
    Seiten: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Brick by Brick (Volume 2): Better Housing Policies in the Post-COVID-19 Era
    Schlagwort(e): Environment ; Finance and Investment ; Urban, Rural and Regional Development
    Kurzfassung: S'appuyant sur les conclusions de Pierre par pierre : Bâtir de nouvelles politiques du logement, ce deuxième volume se penche sur les tendances de fond qui façonnent les politiques du logement dans l'ère post-COVID-19. Le premier chapitre offre une vue d'ensemble en examinant la nécessité de surveiller l'impact de la pandémie sur l'accessibilité du logement, de répondre à la crise énergétique par l’intensification des efforts de décarbonation des logements, de maintenir la résilience du système financier face aux cycles immobiliers et de faciliter l’adaptation des marchés du logement à la montée en puissance du travail à distance et des préoccupations environnementales. Le deuxième chapitre est consacré à la décarbonisation du secteur du logement. Il recommande de combiner tarification du carbone, certification et réglementation de l'efficacité énergétique, et subventions pour atteindre les objectifs de zéro émission nette tout en tenant compte des spécificités du marché du logement. Le chapitre appelle également au déploiement de politiques complémentaires pour limiter les effets négatifs sur les ménages à faible revenu. Le troisième chapitre examine le financement du logement, en mettant l'accent sur la tension entre le soutien aux emprunts hypothécaires et la promotion de la résilience financière. Il aborde également l'essor du financement non bancaire de l'immobilier et le soutien que les marchés du crédit hypothécaire peuvent apporter à la décarbonisation du logement. Le quatrième chapitre, qui explore la manière dont le nouvel équilibre entre vie professionnelle et vie privée, rendu possible par l'essor du travail à distance, remodèle la demande de logements, propose un ensemble d’ajustements des politiques urbaines pour répondre à ce changement. Dans l'ensemble, le rapport fournit un large éventail d’options de réforme pour améliorer les politiques de logement dans le monde post-pandémique.
    DOI: 10.1787/43b303bd-fr
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  • 100
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    Insights on the Business Climate in Kazakhstan (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264950467 , 9789264818279 , 9789264596221
    Sprache: Englisch
    Seiten: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Анализ делового климата в Казахстане
    Schlagwort(e): Frühindikator ; Auslandsinvestition ; Multinationales Unternehmen ; Privatwirtschaft ; Reform ; Kasachstan ; Environment ; Finance and Investment ; Kazakhstan
    Kurzfassung: The global push for more sustainable and less-carbon intensive economic models has increased the salience of Kazakhstan’s long-standing diversification agenda. That this agenda remains only partially fulfilled reflects a number of issues that affect the conditions for investment, innovation and entrepreneurship. Elaborating on feedback garnered through a small, focussed survey of foreign firms in Kazakhstan, this report provides new insights into private-sector perceptions of the ongoing reform process and in doing so draws attention to some of the most pressing issues facing policymakers and business.
    DOI: 10.1787/bd780306-en
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