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  • Paris : OECD Publishing  (2,144)
  • Taxation  (1,228)
  • Industry and Services  (947)
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  • 1
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    L’autonomisation économique des femmes au Maroc : De l’engagement à la mise en œuvre (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
    DOI: 10.1787/d4312bd3-fr
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
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  • 4
    Online Resource
    Online Resource
    Supporting persons with disabilities in entrepreneurship : Ensuring inclusion in a post COVID-19 economy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.37
    Keywords: Economics ; Industry and Services
    Abstract: This policy brief, prepared by the OECD and European Commission, explores the potential of entrepreneurship policy to support the labour market participation of people with disabilities. Disabilities vary widely in type, severity, stability, duration and time of onset, and these characteristics influence individual capacities and willingness to be active in the labour market. Self-employment can be appropriate for some in this population because it can provide more flexibility than paid employment in terms of workload, work schedule and work location, which can allow for better management of disability and lifestyle. This brief provides an overview of the policy rationale for entrepreneurship support for people with disabilities and provides a brief overview of the scale and nature of self-employment activities by people with disabilities and suggests potential actions for governments.
    DOI: 10.1787/1ea0d982-en
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  • 5
    Online Resource
    Online Resource
    The slowdown in Finnish productivity growth : Causes and consequences (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.139
    Keywords: Science and Technology ; Economics ; Industry and Services ; Finland
    Abstract: This report analyses the trends in Finnish productivity growth over the 2000s and 2010s. It describes its key features, makes comparisons to a benchmark of 16 OECD countries, and studies the causes of its sudden and prolonged slowdown which began at the end of the 2000s. The analysis focuses on the role of two contemporaneous demand shocks that hit the Finnish economy: the Nokia crisis and the Great Trade Collapse of 2009. Matching detailed firm-based information on structural characteristics of productivity growth with global input-output tables and National Accounts data, the report highlights how the prolonged drop in demand from the domestic computer and electronics sector may have induced a persistent drag on Finnish productivity growth. The report concludes with policy implications to strengthen Finnish resilience to idiosyncratic shocks to key sectors or large firms, while supporting long-term productivity growth and competitiveness.
    DOI: 10.1787/c1fad5b3-en
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  • 6
    Online Resource
    Online Resource
    La conception des régimes d’imposition forfaitaire (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
    DOI: 10.1787/acd81d56-fr
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  • 7
    Online Resource
    Online Resource
    Culture and the creative economy in Lithuania and municipalities of Klaipėda, Neringa and Palanga (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/02
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Lithuania
    Abstract: Cultural and creative sectors are a significant driver of local development through job creation and income generation, spurring innovation across the economy and increasing the attractiveness of cities and regions as destinations to visit, work and live. This case study offers a review of cultural and creative sectors in Lithuania, highlighting issues and trends in employment and business development, financing and cultural participation. It brings a specific focus on three municipalities within the County of Klaipėda located on the Baltic coast – Klaipėda City, Neringa and Palanga – small cities specialised in port activities, logistics, traditional manufacturing and seaside resort tourism. It highlights how culture and creative sectors can be leveraged to foster local development, diversify the economy and strengthen territorial attractiveness. It provides recommendations and international examples on ways to support business development in creative sectors and to strengthen synergies between culture and tourism.
    DOI: 10.1787/df27cd5b-en
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  • 8
    Online Resource
    Online Resource
    Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385801 , 9789264710856 , 9789264851085
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Mittelstandspolitik ; Wirkungsanalyse ; KMU ; Unternehmer ; OECD-Staaten ; Employment ; Governance ; Industry and Services
    Abstract: Evaluation is the foundation of evidence-based policy. Yet there is a dearth of reliable impact evaluation in the area of SME and entrepreneurship policy. This publication issues OECD guidance on how governments can promote reliable SME and entrepreneurship policy evaluation. It emphasises practices including using control groups, setting clear policy objectives and targets and accounting for business survival and non-survival. It shows that reliable evaluation of SME and entrepreneurship policy is increasingly accessible given improvements in data and techniques in recent years and illustrates this with examples of 50 reliable evaluations across many SME and entrepreneurship policy areas and 28 OECD countries. Overall, the publication issues a call for more systematic and reliable evaluation of SME and entrepreneurship policies following the guidance offered. The publication also examines the findings of reliable evaluations internationally, including meta evaluations. The evidence is mixed but generally more robust and consistent for policies to improve access to finance than in the provision of training and advisory services. Some policies have positive impacts on key measures whereas others do not. The reasons are explored, including variations in the targeting of policies and in policy delivery approaches.
    DOI: 10.1787/a4c818d1-en
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  • 9
    Online Resource
    Online Resource
    Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements : Enhancing Tax Certainty (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
    DOI: 10.1787/f0cad7f3-en
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  • 10
    Online Resource
    Online Resource
    Enhancing intellectual property use for a stronger innovation ecosystem in Poland (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.138
    Keywords: Science and Technology ; Industry and Services ; Poland
    Abstract: The paper presents a comprehensive assessment of the strengths and limitations of the intellectual property (IP) system in Poland. It offers policy recommendations to fully exploit the potential of IP to support an innovation-based economy. It finds that the key components of an effective IP strategy in Poland should include the promotion of IP use among economic actors and other stakeholders as well as information campaigns and training programmes to raise awareness and knowledge about the advantages of IP. Recommendations also include reducing barriers to IP use by lowering the costs of and simplifying IP-related procedures, and promoting the valorisation of IP held by universities to enhance technology transfer to the business sector.
    DOI: 10.1787/42e389fa-en
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  • 11
    Online Resource
    Online Resource
    Policies to strengthen the resilience of global value chains : Empirical evidence from the COVID-19 shock (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.141
    Keywords: Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: Widespread supply disruptions in the wake of the COVID-19 pandemic and the Russian Federation’s large-scale aggression against Ukraine have raised concerns among policy makers that globalised value chains expose domestic production to shocks from abroad. This paper uses new indicators of global value chain dependencies and exogenous pandemic shocks to econometrically estimate the effects of supply disruptions abroad on domestic output. The results suggest that the adverse effects of supply disruptions are particularly large when concentration of supplying countries and supplying firms is high. Counterfactual simulations of the econometric model suggest that diversification of suppliers would have sizeable benefits in terms of shielding domestic production against country-specific supply shocks, with partial onshoring of production having only small additional benefits. Technological innovation that reduces foreign dependencies, such as the substitution of renewable energies for fossil fuels, can have similar benefits as diversification.
    DOI: 10.1787/fd82abd4-en
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  • 12
    Online Resource
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    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 13
    Online Resource
    Online Resource
    Global value chain dependencies under the magnifying glass (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.142
    Keywords: Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: Policy makers are increasingly grappling with the stability implications of global value chains (GVCs), as widespread supply shortages following the COVID-19 pandemic and the Russian Federation’s large-scale aggression against Ukraine have disrupted the economic recovery and contributed to high inflation. This paper provides a tool to assess vulnerabilities in GVCs by drawing a detailed map of dependencies based on new indicators constructed from the OECD Inter-Country Input-Output tables. The key findings are as follows. First, GVC dependencies increase with both the size of foreign exposures and the length of foreign value chains. Second, in some industries, such as the automotive and ICT industries, vulnerabilities from high GVC dependence are amplified by high geographic concentration of suppliers or buyers. Third, the People’s Republic of China is the most critical choke point in GVCs across a broad range of industries, both as a dominant supplier and as a dominant buyer.
    DOI: 10.1787/b2489065-en
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  • 14
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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  • 15
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 16
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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  • 17
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    Soutenir l’entrepreneuriat des personnes immigrées et des personnes en situation de handicap en Wallonie : Vers des politiques plus inclusives (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.38
    Keywords: Economics ; Industry and Services ; Belgium
    Abstract: Les politiques d’entrepreneuriat plus inclusives contribuent à l’innovation, la création d’emploi, et la croissance économique. La crise du COVID-19, a accentué les disparités en Wallonie et la région porte un intérêt croissant à renforcer le soutien à l’entrepreneuriat inclusif de groupes particulièrement désavantagés, notamment celui des immigrés et des personnes en situation de handicap. Ce rapport résume les conclusions d'un projet d’examen de la politique d'entrepreneuriat inclusif de la Wallonie. Il présente une analyse des forces et des faiblesses du système de soutien aux entrepreneurs immigrés ou en situation de handicap (aussi appelés « handipreneurs ») en Wallonie et propose des actions politiques concrètes qui permettraient d’améliorer le soutien offert à ces entrepreneurs. L’analyse est basée sur le cadre conceptuel et les outils développés par l’OCDE et la Commission Européenne, notamment l’outil « Better Entrepreneurship Policy Tool ». Le rapport s’appuie également sur la consultation d’un large panel d’acteurs locaux, un travail de recherche approfondi et une analyse de bonnes pratiques internationales.
    DOI: 10.1787/5153e791-fr
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  • 18
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    The geography of higher education of Newfoundland and Labrador, Canada : Assessing the role of Memorial University within its regional innovation ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.39
    Keywords: Education ; Industry and Services ; Canada
    Abstract: This paper analyses Memorial University’s contribution to the economic development of the province of Newfoundland and Labrador in Canada, specifically focusing on the university’s contributions to the provincial ocean economy. It analyses the university’s public engagement, entrepreneurship, and collaboration strategies, programs, and relationships to understand Memorial’s regional impact.
    DOI: 10.1787/5599133d-en
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  • 19
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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
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 20
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    The Heterogeneity of Steel Decarbonisation Pathways (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Keywords: Stahlindustrie ; Treibhausgas-Emissionen ; Welt ; Environment ; Industry and Services
    Abstract: 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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    Production transformation policy review of Bangladesh : investing in the future of a trading nation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
    DOI: 10.1787/8b925b06-en
    URL: kostenfrei
    URL: kostenfrei
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  • 22
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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
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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  • 23
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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
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 24
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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
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.66
    Keywords: Taxation
    Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
    DOI: 10.1787/7c35a55c-en
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  • 25
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    The Impact of R&D tax incentives : Results from the OECD microBeRD+ project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
    DOI: 10.1787/1937ac6b-en
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    Effective tax rates for R&D intangibles (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.63
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard.
    DOI: 10.1787/191dad43-en
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  • 27
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    Vales Sociais : Instrumentos inovadores para a inclusão social e o desenvolvimento local (2023)
    Paris : OECD Publishing
    Details
    Language: Portuguese
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Social vouchers: Innovative tools for social inclusion and local development
    Parallel Title: Parallele Sprachausgabe Bonos sociales : Instrumentos innovadores para la inclusión social y el desarrollo local
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Este documento explora a função dos vales sociais como um instrumento de inclusão social e desenvolvimento local. Apresenta uma tipologia dos vales e dos respetivos objetivos, que regem os quadros institucionais e regulamentares, a utilização pelos governos nacionais e locais e a economia social (secção 1). Analisa os desafios e as oportunidades para o desenvolvimento de vales à luz da crise da COVID-19 e sugere recomendações para tirar partido de forma mais eficaz dos vales sociais como um instrumento para "reconstruir melhor" (seção 2). Por último, ilustra e analisa casos específicos na Bélgica, Brasil, Chéquia, França, México, Marrocos e Roménia (seção 3).
    DOI: 10.1787/66b05bdc-pt
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  • 28
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    Is there a trade-off between productivity and employment? : A cross-country micro-to-macro study (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.157
    Keywords: Employment ; Science and Technology ; Industry and Services
    Abstract: The impact of productivity on employment remains uncertain, particularly in light of growing concerns regarding potential negative effects of technological progress on labour demand. This report uses harmonised and comparable data from 13 countries spanning the last two decades to comprehensively analyse how productivity growth affects employment dynamics at various levels of aggregation. The study's findings highlight a positive correlation between productivity growth and employment as well as wage growth, both at the firm level and on a broader scale. This outcome arises from counteracting mechanisms and heterogeneous dynamics across different groups of firms. The findings have relevant policy implications: productivity is not just an isolated key economic objective, but well-designed and complementary policies can also help convert technological and organisational change into higher employment and wage growth.
    DOI: 10.1787/99bede51-en
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  • 29
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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
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
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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
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
    DOI: 10.1787/3e2b7345-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
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  • 33
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
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  • 34
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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
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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    Improving the effectiveness of inclusive and social entrepreneurship training schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/05
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This policy brief on "Improving the effectiveness of inclusive and social entrepreneurship training schemes" was produced by the OECD and the European Commission. It discusses the importance of training schemes and presents an overview of the types of training schemes available. It also analyses the opportunities for governments to strengthen these training schemes and provides guidance on how to design more effective inclusive and social entrepreneurship training schemes.
    DOI: 10.1787/8386c4de-en
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  • 36
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    Beyond pink-collar jobs for women and the social economy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/07
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Building on many data sources and country examples on women’s employment in the social and solidarity economy (SSE) the report: i) analyses women’s employment in the SSE, ii) explores challenges to gender equality in the SSE and, iii) provides policy recommendations to recognise women’s work and leadership in the SSE and in the wider economy. It also suggests ways to foster their participation in high-growth sectors within the SSE, such as technology-intensive and green sectors.
    DOI: 10.1787/44ba229e-en
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  • 37
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    OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.36
    Keywords: Finance and Investment ; Economics ; Industry and Services
    Abstract: The "OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights" document SME and entrepreneurship financing trends, conditions and policy developments. The report provides official data on SME financing in close to 50 countries, including indicators on debt, equity, asset-based finance and financing conditions. Data for 2021 are complemented by available information for 2022, along with demand-side information and recent developments in public policy and private initiatives to support SME finance. Findings reveal that most economies showed the beginnings of a dynamic recovery from the COVID-19 crisis in 2021. However, data available for 2022 point to a deterioration in a number of SME finance indicators, due to high inflation and rising interest rates, exacerbated by the effects of Russia's war against Ukraine. These factors are impacting the accessibility and cost of debt finance for SMEs, and foreshadow a slowdown in lending. Likewise, equity finance showed a significant decline in 2022. In this context, governments should continue to foster the diversification of SME financing instruments and channels to enable them to build resilience and undertake crucial investments, such as those in digitalisation and greening.
    DOI: 10.1787/a8d13e55-en
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  • 38
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    Measuring distortions in international markets: The rolling-stock value chain (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.267
    Keywords: Trade ; Industry and Services
    Abstract: Government support to producers of rolling stock is raising concerns about possible market distortions and unfair competition. This report aims to quantify both the scale of government support and to identify the various ways in which governments have been supporting local rolling-stock producers at the expense of foreign competitors. Over the period 2016-20, governments provided about USD 5 billion to the sector, much of it in the form of government grants and income tax concessions. While not quantified, discriminatory practices in government procurement and competition enforcement, forced technology transfers, as well as non-market export credits may have also distorted global competition in the rail-supply industry. Similar to earlier OECD studies of government support in the aluminium and semiconductor value chains, this report helps shed light on the magnitude and ways in which governments subsidise the producers of materials and equipment they view as strategic, with a view to informing efforts to revisit global trade rules.
    DOI: 10.1787/fa0ad480-en
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  • 39
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
    DOI: 10.1787/97c44b82-fr
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  • 40
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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  • 41
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    Statistiques de l’impôt sur les sociétés, quatrième édition (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264920354
    Language: French
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Corporate Tax Statistics, Fourth Edition
    Keywords: Taxation
    Abstract: Statistiques de l'impôt sur les sociétés est une publication phare de l'OCDE sur l'impôt sur les sociétés, et comprend des informations sur l'impôt sur les sociétés, l'activité des entreprises multinationales, et les pratiques d'érosion de la base d'imposition et de transfert de bénéfices (BEPS). Cette publication comprend des données sur les taux d'imposition des sociétés, les recettes, les taux d'imposition effectifs et les incitations fiscales à la R&D et l'innovation, entre autres séries de données. Les Statistiques de l'impôt sur les sociétés comprennent également des données anonymes et agrégées pays par pays qui donnent un aperçu des activités fiscales et économiques de milliers de groupes d'entreprises multinationales opérant dans le monde entier. Statistiques de l'impôt sur les sociétés a été un résultat clé de l'Action 11 du projet BEPS de l'OCDE/G20, qui visait à améliorer la mesure et le suivi de l'évasion fiscale. Cette quatrième édition de la base de données contient une expansion des données anonymes et agrégées pays par pays ainsi que, pour la première fois, des informations sur les taux de retenue à la source standard pour les juridictions membres de l'OCDE et du Cadre inclusif.
    DOI: 10.1787/fbd6ce01-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
    DOI: 10.1787/9e90f5f4-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 45
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    A portrait of AI adopters across countries : Firm characteristics, assets’ complementarities and productivity (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/02
    Keywords: Science and Technology ; Industry and Services
    Abstract: This report analyses the use of artificial intelligence (AI) in firms across 11 countries. Based on harmonised statistical code (AI diffuse) applied to official firm-level surveys, it finds that the use of AI is prevalent in ICT and Professional Services and more widespread across large – and to some extent across young – firms. AI users tend to be more productive, especially the largest ones. Complementary assets, including ICT skills, high-speed digital infrastructure, and the use of other digital technologies, which are significantly related to the use of AI, appear to play a critical role in the productivity advantages of AI users.
    DOI: 10.1787/0fb79bb9-en
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  • 46
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    New approaches to shipbuilding capacity assessments (2023)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.140
    Keywords: Science and Technology ; Trade ; Industry and Services
    Abstract: Accurate measurement of shipbuilding capacity is critical to inform market stakeholders of excess capacity issues. This report presents several approaches to improve the estimates of shipbuilding capacity. It shows how the use of average production would allow for smoothening the proxy of capacity in the yard-by-yard production approach. It discusses how firm level indicators, such as productivity, can also be considered. An analysis of productivity developments for a sample of shipbuilding firms shows that their productivity evolves in function of the market situation which, therefore, should be taken into account in the proxies of capacity based on yard production. Finally, the report studies how mergers and acquisitions of shipbuilding firms may impact capacity.
    DOI: 10.1787/72916a58-en
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  • 47
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    Subsidies to the steel industry : Insights from the OECD data collection (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.147
    Keywords: Stahlindustrie ; Subvention ; OECD-Staaten ; Welt ; Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: This report analyses subsidies provided to steel producers by examining firm-level data from the Organisation for Economic Co-operation and Development (OECD) and conducting desk research. It reveals that subsidy trends persist even in the face of existing overcapacity. Between 2008 and 2020, steel companies in partner economies obtained an average of 10.7 times more subsidies per crude steel production capacity unit than their counterparts in OECD countries. These subsidies took the form of cash grants, cash awards, and cost reimbursements. The report also finds that the national context significantly influences a jurisdiction's inclination to support its steel sector and the transparency of such subsidies. Some jurisdictions have prioritised the growth of their domestic steel industry by establishing firm goals for crude steel production, export, or concentration. Meanwhile, others have engaged in international collaboration to address global challenges related to the decarbonisation of the steel industry.
    DOI: 10.1787/06e7c89b-en
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
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  • 49
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    Quantifying industrial strategies across nine OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.150
    Keywords: Industriepolitik ; OECD-Staaten ; Science and Technology ; Economics ; Industry and Services
    Abstract: Industrial policy has resurfaced prominently in academic and policy discussions in the wake of major shocks and long-term trends. However, quantifying industrial strategies across countries remains difficult. The ‘Quantifying Industrial Strategies’ (QuIS) project measures industrial policy expenditures by gathering and harmonising publicly available data, based on a new methodology. This report summarises the composition of industrial strategies in the first nine participating countries in terms of expenditures, priorities, and policy instruments for the period 2019-21. The report finds that industrial policies are sizeable, with 1.5% of GDP in grants and tax expenditures, and with an important heterogeneity across countries in terms of strategic priorities; industrial strategies mainly rely on sectoral instruments, representing on average 29% of grants and tax expenditures; and green instruments are important and rose significantly in six out of nine countries between 2019 and 2021.
    DOI: 10.1787/5f2dcc8e-en
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    Net effective carbon rates (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
    DOI: 10.1787/279e049e-en
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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
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
    DOI: 10.1787/a5346119-en
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    SMEs in the era of hybrid retail : Evidence from an OECD D4SME survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.41
    Keywords: KMU ; Einzelhandel ; Online-Handel ; OECD-Staaten ; Economics ; Industry and Services
    Abstract: Digitalisation has triggered a profound transformation of the retail sector, primarily composed of SMEs. While retail businesses are embracing more hybrid practices of managing online and brick-and-mortar channels, getting more traditional SME retailers fit for the hybrid era could open up new opportunities, with far reaching implications on the local economy. Through a novel survey conducted in six OECD countries (France, Germany, Italy, Japan, Korea, and Spain) in co-operation with e-commerce platforms, this report provides new insights to better understand retail SMEs’ perceived advantages and challenges of operating online sales through these platforms, with a particular spotlight on hybrid SME retailers.
    DOI: 10.1787/882f30b0-en
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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
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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    A time series perspective on income-based tax support for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.62
    Keywords: Taxation ; Science and Technology ; Finance and Investment
    Abstract: The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
    DOI: 10.1787/dae3cd5c-en
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    How does corporate taxation affect business investment? : Evidence from aggregate and firm-level data (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1765
    Keywords: Economics ; Taxation
    Abstract: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
    DOI: 10.1787/04e682d7-en
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    Grow and Go? Retaining Scale-ups in the Nordic Countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.51
    Keywords: Unternehmenswachstum ; Nordeuropa ; Dänemark ; Finnland ; Norwegen ; Island ; Schweden ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: Scale-ups, i.e. firms that grow fast over a short period of time, significantly contribute to job creation and economic growth. This study uses granular firm, establishment and employee data to understand how relocations, domestic expansions or foreign acquisitions impact the life cycle of scale-ups. Around 95% of scale-ups remain in their "home" region over the 2014-20 period, reflecting the importance of their personal local business networks in driving growth. Instead of relocating, many scale-ups create new plants or branches in different regions to serve new customers, tap into new markets, or to gain access to new resources and capabilities. Scale-ups that relocate or expand continue to grow. However, relocations and expansions can be a challenge for talent retention, as they may lead existing employees to find other opportunities in new places. Foreign capital appears to support the scale-ups' growth process. Across the five Nordic countries, between 6% and 20% of scale-ups became foreign owned between 2014 and 2020.
    DOI: 10.1787/9be5339d-en
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    What is the social and solidarity economy? A review of concepts (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/13
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument, this paper provides a framework to clarify the core notions of the social and solidarity economy, along with social economy, social enterprise, social innovation and other related notions. The objective is to explain what they are and understand how these notions have evolved in recent decades. It also aims to capture and document the great diversity within social and solidarity economy organisations in terms of purposes, legal entities, business models and practices to help better characterise the "population" of social and solidarity economy entities.
    DOI: 10.1787/dbc7878d-en
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  • 59
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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
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Abstract: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
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  • 60
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    Platform cooperatives and employment : An alternative for platform work (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/16
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Platform cooperatives refer to cooperatives that are directly owned and managed by their members and that use websites and/or mobile apps to sell goods and/or services. They have emerged in large part as alternatives to digital labour platforms to promote better working conditions with evidence of significant growth in recent years. This paper provides an overview of employment in platform cooperatives and offers insights on their distinctive features. In particular, it provides i) insights on working conditions associated with such platforms; ii) an overview on the challenges they face in creating jobs as well as scaling up, developing and expanding their activity; and iii) policy recommendations and examples of policy actions that could help policy makers best support them to generate work opportunities and enhance job quality. This paper was produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument.
    DOI: 10.1787/3eab339f-en
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    How to measure the impact of culture, sports and business events : A guide, Part I (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/10
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This OECD Guide takes stock of the current advice, guidelines, and good practices for assessing the impact of global events. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable and comprehensive way can be challenging. This Guide provides an overview of approaches to impact assessment, discusses the issues, challenges and considerations to be made in conducting impact evaluations, and offers a set of actions which event hosts can take to improve impact assessments. In doing so, the Guide supports the OECD Recommendation on Global Events and Local Development, which helps countries and future hosts bring greater local benefits and legacies from global events. This Guide can be read alongside "Impact indicators for culture, sports and business events: A guide, Part II".
    DOI: 10.1787/c7249496-en
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    SME policy responses to the 2022/2023 energy crisis : Policy highlights and country experiences (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.43
    Keywords: Economics ; Energy ; Industry and Services ; Environment
    Abstract: This paper takes stock of one year of policy responses to the 2022/2023 energy crisis triggered by Russia's war of aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy responses" are defined as all government policies, whether SME-specific or not, which have lowered or affected in other way the price of electricity and natural gas paid by SMEs. The paper discusses three broad policy categories and related approaches implemented across countries: price-support measures; income-support measures; and complementary policies fostering the green transition. Overall, while emergency measures were initially centred on energy-intensive sectors, a larger number of SMEs was eventually covered as governments ramped up the scale and scope of their action due to the protraction of the Russian war in Ukraine. Going forward, as wholesale energy prices return to pre-war levels, price-support measures should be withdrawn. Income support could be used in some cases to help companies deal with still high retail energy prices, but the main policy focus should shift towards measures that improve the energy efficiency and environmental performance of SMEs.
    DOI: 10.1787/80012fbd-en
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    Impact indicators for culture, sports and business events : A guide - Part II (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/11
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This OECD Guide sets out a framework of indicators to measure the impact of global events on local development. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable, and comprehensive way can be challenging. This Guide presents a set of indicators which events hosts can incorporate into their evaluation strategy to assess the economic, social, and environmental impact of their event. It offers practical guidance and advice on how to implement this framework, alongside examples of indicator use. In doing so, the Guide supports the OECD Recommendation on Global Events and Local Development, which helps countries and future hosts bring greater local benefits and legacies from global events. This Guide can be read alongside "How to measure the impact of culture, sports and business events: A guide - Part I".
    DOI: 10.1787/e2062a5b-en
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  • 64
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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
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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  • 65
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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
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/07edaf33-en
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  • 66
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    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 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe G20/OECD Roadmap on Developing Countries and International Taxation Update 2023: OECD Report to the G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport est la troisième évaluation ciblée sur les questions de fiscalité et de développement réalisée à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20. Il fait le point sur les progrès réalisés par les pays en développement dans le cadre de leur engagement avec le Cadre inclusif OCDE/G20, une collaboration internationale de plus de 140 pays et juridictions qui travaillent ensemble pour lutter contre l'évasion fiscale, améliorer la cohérence des règles fiscales internationales et assurer un environnement fiscal plus transparent. S'appuyant sur la Feuille de route 2022 sur les pays en développement et la fiscalité internationale, le rapport précise et concentre l'éventail des actions à entreprendre pour soutenir les principales priorités des pays en développement en matière de fiscalité internationale, notamment les normes convenues au niveau international sur la déclaration pays par pays ainsi que les règles mondiales de lutte contre l'érosion de la base d'imposition (GloBE) qui mettront en place un impôt minimum mondial pour les grandes entreprises multinationales.
    DOI: 10.1787/268825db-fr
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  • 67
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    Harnessing "New Space" for Sustainable Growth of the Space Economy (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (15 p.) , 21 x 28cm.
    Keywords: Raumfahrt ; Weltraumtechnik ; Raumfahrtpolitik ; Welt ; Science and Technology ; Industry and Services
    Abstract: "New space", characterised by new commercial players bringing cutting-edge business techniques and funding methods to space activities, has brought disruptive innovation and democratised access to space. But there also reasons for concern, as this has led to an intensified use of the orbital environment, creating more congestion and debris. Furthermore, the vitality of the "new space" ecosystem is under threat from economic shocks and market entrenchment. This G20 background paper examines the emergence of the "new space" ecosystem over the last 15 years, its impact on the space sector and society at large and the role of governments in ensuring sustained and sustainable growth of the sector. The paper provides a definition of "new space" activities to better target policy responses and suggests policy options to address these challenges.
    DOI: 10.1787/a67b1a1c-en
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  • 68
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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
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
    DOI: 10.1787/4ab9053e-en
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  • 69
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 70
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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
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Keywords: Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
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    Bonos sociales : Instrumentos innovadores para la inclusión social y el desarrollo local (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Social vouchers: Innovative tools for social inclusion and local development
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: En este documento se estudia el papel de los bonos sociales como instrumento para la inclusión social y el desarrollo local. El documento presenta una tipología de los bonos y sus objetivos, de los marcos institucionales y regulatorios vigentes, del uso que hacen de ellos los gobiernos locales y nacionales, y de la economía social (sección 1). Se analizan los retos y las oportunidades que plantea el desarrollo de los bonos en el contexto de la crisis de la COVID-19 y se proponen recomendaciones para aprovechar de forma efectiva los bonos sociales como instrumento para «reconstruir mejor» (sección 2). Por último, se exponen y analizan casos concretos de Bélgica, Brasil, Francia, Marruecos, México, la República Checa y Rumanía (sección 3).
    DOI: 10.1787/c313d34a-es
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    The economic benefits of early green innovation : Evidence from the automotive sector (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.209
    Keywords: Environment ; Transport ; Industry and Services
    Abstract: The economic consequences for firms investing in green innovation, and therefore their incentives to innovate, are not well understood. This paper empirically assesses the economic returns on innovation in cleaner vehicles. The analysis uses data on passenger car market shares and patents for car manufacturers operating in eight countries for the period 2005-2021. The results show that, when vehicle fuel prices increase, firms having previously successfully filed patents related to both electric and hybrid vehicles and fuel efficiency experience an increase in their market share. This increase takes place between 7 and 8 years after the patent stock is accumulated for patents related to electric and hybrid vehicles and between 8 and 15 years for patents related to fuel efficiency. The analysis also finds that in contexts where fuel price salience is high, price increases generate larger and earlier competitiveness returns for firms having previously invested in cleaner technologies.
    DOI: 10.1787/c13d5d61-en
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  • 73
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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    Culture and the creative economy in Flanders, Belgium (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/06
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Belgium
    Abstract: Cultural and creative sectors are a significant driver of local development both through direct job creation and income generation but also indirectly by spurring innovation across the economy. Beyond their economic impacts, they also have significant social impacts, from supporting health and well-being to promoting social inclusion and local social capital. Flanders (Belgium) has placed cultural and creative sectors as a priority in the region’s economic and social strategy. This paper provides an overview of cultural and creative sectors in Flanders, highlighting trends in employment, business dynamics, entrepreneurship and financing as well as cultural participation. It offers analysis and recommendations to support the region in continuing to build on its local cultural and creative ecosystem.
    DOI: 10.1787/1c7eea65-en
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  • 75
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    How the green and digital transitions are reshaping the automotive ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.144
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: The automotive sector is important across OECD countries in terms of value-added and R&D, but is also heavily affected by the green and the digital transformations. This paper offers a novel and holistic view of the automotive sector and its surrounding ecosystem based on a combination of Inter-Country Input-Output (ICIO) tables, patent data, mergers and acquisitions (M&A) transactions, cross-country micro-distributed data and firm-level balance sheet data. It identifies the boundaries of this industrial ecosystem including connected sectors (e.g. upstream and downstream) as well as knowledge and technology providers (e.g. universities or the digital industry). The paper documents emerging trends at the geographical and technological levels and provides a comprehensive assessment of the ecosystem’s changing microstructure, with a growing role of young and digital-intensive companies. Finally, it provides recommendations for effective public policies to support the automotive ecosystem, with a focus on innovation, competition and the growth of young firms.
    DOI: 10.1787/f1874cab-en
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    Who pays for higher carbon prices? : Illustration for Lithuania and a research agenda (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
    DOI: 10.1787/8f16f3d8-en
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    Policy Toolkit for Strengthening FDI and SME Linkages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264476417 , 9789264527607 , 9789264551015
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; OECD-Staaten ; EU-Staaten ; Finance and Investment ; Industry and Services
    Abstract: Strengthening linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) is important to boost productivity and innovation across countries and regions in the OECD and beyond. This policy toolkit offers policy advice to national and subnational governments on how to increase knowledge and technology benefits from FDI on domestic SMEs and the local economy. It presents a conceptual framework for understanding the main enabling conditions and diffusion channels of FDI-SME linkages and spillovers, and a set of diagnostic tools to assess the spillover potential. It also provides an assessment tool for policy and institutional frameworks enabling FDI-SME linkages. This toolkit benefits from insights of a pilot mapping of policy initiatives across the 27 EU Member States, which are described in the second part of the report.
    DOI: 10.1787/688bde9a-en
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    The design of presumptive tax regimes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
    DOI: 10.1787/141239bb-en
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    Advancing accountability in AI : Governing and managing risks throughout the lifecycle for trustworthy AI (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.349
    Keywords: Künstliche Intelligenz ; Produktlebenszyklus ; Lebenszyklus ; Risiko ; Science and Technology ; Industry and Services
    Abstract: This report presents research and findings on accountability and risk in AI systems by providing an overview of how risk-management frameworks and the AI system lifecycle can be integrated to promote trustworthy AI. It also explores processes and technical attributes that can facilitate the implementation of values-based principles for trustworthy AI and identifies tools and mechanisms to define, assess, treat, and govern risks at each stage of the AI system lifecycle. This report leverages OECD frameworks – including the OECD AI Principles, the AI system lifecycle, and the OECD framework for classifying AI systems – and recognised risk-management and due-diligence frameworks like the ISO 31000 risk-management framework, the OECD Due Diligence Guidance for Responsible Business Conduct, and the US National Institute of Standards and Technology’s AI risk-management framework.
    DOI: 10.1787/2448f04b-en
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  • 80
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
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    “Who does what” for active labour market policies : A zoom on the role of subnational governments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/09
    Keywords: Employment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This paper maps “who does what” across levels of government in OECD countries in relation to active labour market policies (ALMPs), with a focus on the role of subnational governments. It highlights recent reforms in the multi-level governance of ALMPs in a number of countries, and shows that in about two out of five OECD countries, subnational governments have some type of formal competences for delivering ALMPs. It also shows other ways subnational governments are commonly involved in such policies. This includes delivering their own labour market programmes, often targeted to those farthest from the labour market or facing multiple barriers to employment. Finally, it considers some of the benefits and drawbacks of more decentralised approaches to ALMPs and offers some general principles for managing these trade-offs across different types of governance systems.
    DOI: 10.1787/d8d6868d-en
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  • 83
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    Assessment of policies, programmes and regulations relating to MSME and start-up development in Abu Dhabi (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.40
    Keywords: Economics ; Industry and Services ; United Arab Emirates
    Abstract: Strengthening the performance and economic contribution of micro, small and medium-sized enterprises (MSMEs) and start-ups is central to Abu Dhabi’s goal of creating a more diversified and competitive economy. This report provides an assessment of policies, programmes and regulations relating to MSME and start-up development in Abu Dhabi. The assessment is structured around six thematic areas: i) access to finance, ii) the availability of skills and capabilities, iii) access to markets, iv) the business environment, v) innovation and digitalisation, and vi) future opportunities for MSME and start-up development. For each thematic area, an analysis of existing issues, challenges and policy approaches is provided, in addition to policy recommendations and relevant examples of international policy practices. The report was prepared by the OECD Secretariat and external experts based on information gathered by the OECD in Abu Dhabi in the form of written documentation, questionnaire responses, stakeholder interviews and roundtable meetings as well as desk research on policy practices in other countries.
    DOI: 10.1787/9b92546e-en
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  • 84
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    Right here, right now? New evidence on the economic effects of services trade reform (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.271
    Keywords: Trade ; Industry and Services
    Abstract: This paper provides evidence on the “when, how and where” of the effects of service trade policy reforms, discussing short-term impacts on services trade as well as on the performance of downstream manufacturing industries. A combination of novel methodological approaches is used to be able to track impacts over time and along the supply chain. The OECD Services Trade Restrictiveness Index serves as the measure for trade policy reform. Results show that reducing policy barriers to services trade can increase services imports already in the short run, and that benefits continue to grow over time. The impact of services trade reforms may still vary significantly depending on the nature of the policy change, the economic context, and the targeted mode of services supply. Finally, services trade reforms can have sizeable spillover effects on the productivity of manufacturing sectors that use services as intermediate inputs.
    DOI: 10.1787/1159657f-en
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  • 85
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    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
    DOI: 10.1787/4f531faf-en
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  • 86
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    The multi-level fiscal governance of ecological transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    DOI: 10.1787/2051f0f7-en
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  • 87
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    The social and solidarity economy as a partner along the refugee journey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/15
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Produced as part of the OECD Global Action "Promoting Social and Solidarity Economy Ecosystems" funded by the European Union, this paper explores the role of the social and solidarity economy (SSE) in implementing and complementing public systems for refugee protection, reception and integration. In particular, it reviews the different activities SSE entities can deploy in support of forcibly displaced populations, asylum seekers and refugees, along their journey from origin through to destination countries. Finally, it offers some policy considerations on how the SSE can help national and local governments identify win-win solutions for refugee and host communities.
    DOI: 10.1787/174514e3-en
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  • 88
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    Promoting internationalisation of the social and solidarity economy : From local to global (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/12
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Building on strong local roots to address local development challenges, many social and solidarity economy (SSE) entities are increasingly extending their operations internationally. By responding to international social and environmental challenges, SSE entities can help make global value chains more inclusive and sustainable. With the pursuit of a social mission and participatory governance at the core of their operations, SSE entities adopt specific approaches to internationalise their presence. Some internationalise to scale their impact to reach more people and areas, while some do so to deepen their impact on existing target groups by leveraging resources internationally. This paper analyses what SSE internationalisation involves and its specific drivers (chapter 1), trends in SSE internationalisation (chapter 2), competitive advantages and barriers of the SSE for internationalisation (chapter 3), and actionable areas for policy makers to promote its internationalisation (chapter 4).
    DOI: 10.1787/7287db10-en
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  • 89
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    Améliorer l'efficacité des programmes de formation à l'entrepreneuriat inclusif et social (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/05
    Parallel Title: Parallele Sprachausgabe Verbesserung der Wirksamkeit von Schulungsprogrammen für inklusives und soziales Unternehmertum
    Parallel Title: Parallele Sprachausgabe Improving the effectiveness of inclusive and social entrepreneurship training schemes
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Le présent document d'orientation intitulé « Améliorer les programmes de formation à l'entrepreneuriat inclusif et social » a été produit par l'OCDE et la Commission européenne. Il traite de l'importance des programmes de formation et présente une vue d'ensemble des types de programmes de formation disponibles. Il analyse également les possibilités pour les pouvoirs publics de renforcer ces programmes de formation et fournit des conseils sur la manière de concevoir des programmes de formation à l'entrepreneuriat inclusif et social plus efficaces.
    DOI: 10.1787/206df2e9-fr
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  • 90
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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  • 91
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    Regions in Industrial Transition 2023 : New Approaches to Persistent Problems (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264999084 , 9789264741720 , 9789264911970
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Industrieregion ; Regionaler Strukturwandel ; Regionalentwicklung ; Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This report builds on work presented in the OECD's 2019 report Regions in Industrial Transition: Policies for People and Places. It considers industrial transition as a complex and enduring challenge in regional development that traditional policy levers have not always been able to satisfactorily address. Beginning with an overview of how to characterise these regions, it then explores why they require tailored policy approaches and posits whether adopting a more experimental path in governance arrangements and policy initiatives could make inroads in meeting industrial transition objectives. The report shares findings emanating from the experiences of eight regions and two countries that designed and implemented experimental initiatives to advance their industrial transition process and Smart Specialisation Strategies, with the support of the European Commission. It features a framework of governance and policy areas that influence industrial transition, and applicable to experimentation. Combining this with insights from each experiment studied, the report presents a toolkit of policy levers for policy makers grappling with industrial transition, and a checklist for those wishing to apply an experimental approach to industrial transition initiatives. Finally, the report contains a synopsis of the initiatives designed and implemented by the regions and countries participating in this project.
    DOI: 10.1787/5604c2ab-en
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  • 92
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    Estudio multidimensional de la República Dominicana : Hacia un mayor bienestar (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
    DOI: 10.1787/8044a9c9-es
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  • 93
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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
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
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  • 94
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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  • 95
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 96
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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  • 97
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    Policy Options for Labour Market Challenges in Amsterdam and Other Dutch Cities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264818453 , 9789264640603 , 9789264375765
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Keywords: Städtischer Arbeitsmarkt ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Amsterdam ; Niederlande ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; Netherlands
    Abstract: Labour markets across the Netherlands recovered quickly from the COVID-19 shock and Dutch cities are now facing an unprecedented level of labour market tightness. The high demand for workers presents a unique opportunity for Dutch municipalities to find pathways into employment for those with the lowest labour market attachment and alleviate the pressure faced by local employers that struggle to find suitable workers. Supporting the diverse population in Dutch cities in finding their way into the labour market requires the efficient use of existing labour market instruments, advancing innovative methods of skills-based job matching and improving the cooperation between national, regional and local labour market institutions. This OECD report analyses current and future bottlenecks that could hamper the effective provision of local labour market services. It highlights policy options for strengthening the capacity of municipalities to support different population groups in making the transition from social welfare recipients to workers.
    DOI: 10.1787/181c0fff-en
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  • 98
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    Driving low-carbon innovations for climate neutrality (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.143
    Keywords: Environment ; Science and Technology ; Industry and Services
    Abstract: The transition to climate neutrality requires cost reductions in existing clean technologies to enable rapid deployment on a large scale, as well as the development of emerging technologies such as green hydrogen. This policy paper argues that science, technology, innovation, and industrial (STI&I) policies focusing on developing and deploying low-carbon technologies are crucial to achieving carbon neutrality. It notes however that the current level of innovation is insufficient to meet the net-zero challenge due to a policy emphasis on deployment rather than research and development (R&D) support. The paper explores the rationale for more ambitious STI&I policies targeted at R&D for climate neutrality and provides policy recommendations for an effective innovation policy for net-zero, including its interaction with the broader climate policy package.
    DOI: 10.1787/8e6ae16b-en
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  • 99
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    How do mass lay-offs affect regional economies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/01
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: Mass lay-offs from firms and plant restructuring occur regularly and can have potentially large consequences on places and communities. Policy makers may consider supporting firms, in order to prevent mass lay-offs but at the risk of interfering with economic dynamism, or targeting affected workers, to help them transition to new employment. Which strategy (firms versus workers) is the most appropriate and under which circumstances can be informed by better understanding the nature of the economic impact from mass lay-offs. This paper estimates the impact of mass lay-offs between 2008-18 across small regions (TL3) in Europe on regional employment and productivity. It finds there are persistent negative employment effects of mass lay-offs, and rural regions are more negatively affected on average. In part because of differences in the nature of the firm in the region, its relationship with nearby suppliers and clients, and the broader economic context of the region, productivity effects can be both positive and negative over the longer term.
    DOI: 10.1787/99d48aeb-en
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  • 100
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    Identifying artificial intelligence actors using online data (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/01
    Keywords: Science and Technology ; Industry and Services
    Abstract: This paper uses information collected and provided by GlassAI to analyse the characteristics and activities of companies and universities in Canada, Germany, the United Kingdom and the United States that mention keywords related to Artificial Intelligence (AI) on their websites. The analysis finds that those companies tend to be young and small, mainly operate in the information and communication sector, have AI at the core of their business, and aim to provide customer solutions. It is noteworthy that the types of AI-related activities reported by them vary across sectors. Additionally, although universities are concentrated in and around large cities, this is not necessarily reflected in the intensity of AI-related activities. Taken together, this novel and timely evidence informs the debate on the most recent stages of digital transformation of the economy.
    DOI: 10.1787/1f5307e7-en
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