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  • OECD  (379)
  • Edward Elgar Publishing  (285)
  • Welt  (664)
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  • 1
    Online Resource
    Online Resource
    Making dispute resolution more effective - MAP peer review report : inclusive framework on BEPS: action 14 (2021-)
    Paris : OECD Publishing
    Show associated volumes/articles
    Details
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    URL: kostenfrei
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Return, Reintegration and Re-migration : Understanding Return Dynamics and the Role of Family and Community (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825420 , 9789264577473 , 9789264378490
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Rückwanderung ; Familie ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: Return migration has emerged as a critical policy concern for both destination and origin countries. While policy attention in destination countries has been focused on assisted voluntary return and reintegration (AVRR) programs, particularly for migrants with expulsion orders, these efforts represent only a fraction of broader return movements. This report, based on a project carried out by the OECD with support from the German Corporation for International Co-operation (Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH – GIZ), commissioned by the Federal Ministry for Economic Co-operation and Development, analyses the scope and characteristics of different categories of return migration. The report draws on three workshops, held in Tunis, Rabat and Brussels, that discussed return migration in different contexts. It examines the multiple factors that influence migrants' decisions to return to their countries of origin and their reintegration at home, including the role of family and community. The report emphasises the pre-existing structures and networks of returning migrants in origin countries and their role in supporting different types of return migrants. The report also looks at potential re-migration.
    DOI: 10.1787/625fb5e6-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Review of G7 Government-led Voluntary and Mandatory Due Diligence Measures for Sustainable Agri-food Supply Chains (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264967441 , 9789264912816 , 9789264946699
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Keywords: Agroindustrie ; Ernährungsindustrie ; Due Diligence ; Lieferkette ; Corporate Social Responsibility ; G7-Staaten ; Welt ; Agriculture and Food
    Abstract: This report aims to provide G7 agricultural policy makers with insights to better understand the design, objectives and mechanisms of national and regional, voluntary and mandatory due diligence-related measures. The report creates a fact-based selective inventory for policy makers to identify common elements across the measures with a view to strengthening, where possible, coherence of G7 policy responses to promote responsible business conduct in agricultural supply chains. The inventory also aims to help companies understand different national and regional standards by highlighting synergies and, where applicable discrepancies, to enable and support effective implementation.
    DOI: 10.1787/f05af4a1-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Transparency reporting on child sexual exploitation and abuse online (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (170 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.357
    Keywords: Kinderschutz ; Sexuelle Belästigung ; Kriminalitätsbekämpfung ; Digitale Plattform ; Prävention ; Transparenz ; Welt ; Social Issues/Migration/Health ; Science and Technology
    Abstract: This report provides an overview of the policies and procedures for addressing child sexual exploitation and abuse (CSEA) material across the global top-50 online content-sharing services. It finds that only 10 of the 50 services define CSEA with sufficient detail to understand what is prohibited on their services, and only 20 of the services issue a transparency report on CSEA. Even among those services, there are significant variations in what behaviour is captured in their definitions, and the metrics, methodology and frequency of transparency reports differ across platforms. While good practices exist, the report reveals a fragmented response to this complex and evolving problem, which limits comparability and makes it challenging to conduct a thorough assessment of the overall impact of platforms' efforts to combat CSEA.
    DOI: 10.1787/554ad91f-en
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Purchasing for Quality Chronic Care : Summary Report (2023)
    Geneva : World Health Organization ;
    Details
    ISBN: 9789240080676
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Keywords: Chronische Krankheit ; Gesundheitsversorgung ; Qualität ; Dienstleistungsqualität ; Welt ; Social Issues/Migration/Health
    Abstract: Countries are seeking ways to strengthen their financing systems to promote access to quality health services under their commitments to Universal Health Coverage. Chronic conditions account for a large burden of premature mortality, and gaps exist in patient receipt of recommended quality care. The objective of this publication is to describe experiences in purchasing arrangements and payment methods and how they have been used to attain quality of care and health outcomes for chronic conditions. The publication builds on the existing body of empirical evidence and newly commissioned case studies from Australia, Canada, Chile, China, Germany, Indonesia, South Africa, and Spain to better understand the design of different purchasing arrangements that aim to promote quality for chronic disease care. We identify lessons learned in alignment of payment methods with service delivery models, key design issues in quality and payment, supporting purchasing policies, and monitoring and evaluation. Recognising that no single model is applicable to all settings, the publication aimed to share lessons learned and best practices and identify areas for future research, particularly in low- and middle-income settings.
    DOI: 10.1787/66dfc7e1-en
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    SIGI 2023 Global Report : Gender Equality in Times of Crisis (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264824065 , 9789264713796 , 9789264532922
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: Social Institutions and Gender Index
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Development ; Environment
    Abstract: What are the root causes of gender inequality? Building on the fifth edition of the Social Institutions and Gender Index (SIGI), the SIGI 2023 Global Report provides a global outlook of discriminatory social institutions, the fundamental causes of gender inequality. It reveals how formal and informal laws, social norms and practices limit women's and girls' rights and opportunities in all aspects of their lives. Globally, 40% of them continue to live in countries where gender-based discrimination is assessed as high or very high. The report stresses how discriminatory social institutions curtail women's and adolescents' fundamental access to sexual and reproductive health and rights. It also sheds light on the gendered impacts of climate change and underlines how women can play a pivotal role in climate change mitigation and adaptation. To accelerate efforts aimed at achieving SDG 5 and eliminating the underlying and structural factors that hamper women's empowerment, the report offers concrete policy actions. It calls for a gender-transformative approach to leverage crises and challenges into windows of opportunity to establish women and men as agents of change.
    DOI: 10.1787/4607b7c7-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Why Do Countries Import Fakes? : Linkages and Correlations with Main Socio-Economic Indicators (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264429086 , 9789264944183 , 9789264581500
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Produktpiraterie ; Import ; Nachfrage ; Verbraucher ; Konsumentenverhalten ; Nationaleinkommen ; Altersstruktur ; Bildungsabschluss ; Internetnutzung ; Welt ; Social Issues/Migration/Health ; Trade ; Governance
    Abstract: This report looks at the demand for counterfeit goods and identifies its key drivers. It discusses the specificity of the demand for counterfeit goods, including both deliberate and unintentional demand. Indeed, some consumers will deliberately buy counterfeit and pirated goods while others will be deceived into buying illicit products, thinking they are genuine. The report also examines the profiles of destination economies in the global trade of counterfeit and pirated goods. It uses quantitative analysis to study the economic characteristics of various economies, including the quantitative relationship between counterfeit intensity and certain observable socioeconomic factors. The identification of socio-economic factors, in particular, influencing the demand for counterfeit and pirated goods is crucial to help policymakers develop appropriate policies, including better targeting of consumer awareness campaigns.
    DOI: 10.1787/8a4a4508-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    OECD-FAO Business Handbook on Deforestation and Due Diligence in Agricultural Supply Chains (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264513082 , 9789264797123 , 9789264997943
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Keywords: Entwaldung ; Lieferkette ; Landwirtschaft ; Due Diligence ; Corporate Social Responsibility ; Multinationales Unternehmen ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: This handbook was developed by OECD and FAO to help companies embed considerations on deforestation and forest degradation into their corporate due diligence procedures. It is informed by FAO's extensive work and experience on halting deforestation and forest degradation and promoting responsible governance of tenure. The handbook builds on the leading international, government-backed standards on supply chain due diligence and responsible business conduct: the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the associated due diligence framework set out in the OECD-FAO Guidance for Responsible Agricultural Supply Chains and the OECD Due Diligence Guidance for Responsible Business Conduct. This handbook demonstrates how the OECD-FAO Guidance can be applied to address deforestation by contextualising existing recommendations and directing users towards helpful sources of due diligence information.
    DOI: 10.1787/c0d4bca7-en
    URL: lizenzpflichtig
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  • 11
    Online Resource
    Online Resource
    Taming Wildfires in the Context of Climate Change (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264617742 , 9789264654457 , 9789264860988
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Keywords: Feuer ; Brandschutz ; Klimawandel ; Welt ; Feuer ; Brandschutz ; Klimawandel ; Welt ; Environment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Australia ; Costa Rica ; Greece ; Portugal ; United States
    Abstract: This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.
    DOI: 10.1787/dd00c367-en
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    CO2 Emissions in 2022 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264611542
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Keywords: Treibhausgas-Emissionen ; Welt ; Energy
    Abstract: CO2 Emissions in 2022 provides a complete picture of energy-related greenhouse gas emissions in 2022. The report finds that global growth in emissions was not as high as some had originally feared amid the disruptions caused by the global energy crisis. This latest release brings together the IEA’s latest analysis, combining the Agency’s estimates of CO2 emissions from all energy sources and industrial processes, as well as providing information on energy-related methane and nitrous oxide emissions. This report is part of the IEA’s support of the first global stocktake of the Paris Agreement, which will be finalized in the run up to COP28, the next UN Climate Change Conference, at the end of 2023.
    DOI: 10.1787/12ad1e1a-en
    URL: lizenzpflichtig
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  • 13
    Online Resource
    Online Resource
    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
    URL: lizenzpflichtig
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  • 14
    Online Resource
    Online Resource
    Global Trends in Government Innovation 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264631113 , 9789264704770 , 9789264465930
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Innovation ; Politik ; Welt ; Governance ; Australia ; Belgium ; Brazil ; Colombia ; Italy ; Netherlands ; Sierra Leone ; Singapore ; Spain ; United Kingdom
    Abstract: In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important. To promote this, the OECD Observatory of Public Sector Innovation (OPSI) has analysed 1 084 innovative initiatives from 94 countries to derive and understand novel government practices. The report discusses four key trends: 1) new forms of accountability for a new era of government, 2) new approaches to care, 3) new methods for preserving identities and strengthening equity and 4) new ways of engaging citizens and residents. Ten case studies and dozens of supporting examples illustrate these trends.
    DOI: 10.1787/0655b570-en
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  • 15
    Online Resource
    Online Resource
    G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 : OECD Report to the G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Mise à jour 2023 de la feuille de route G20/OCDE sur les pays en développement et la fiscalité internationale : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G20
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Internationale Zusammenarbeit ; Unternehmensbesteuerung ; Welt ; Taxation ; Development
    Abstract: This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries' key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
    DOI: 10.1787/4fc33451-en
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  • 16
    Online Resource
    Online Resource
    Financing Cities of Tomorrow : G20/OECD Report for the G20 Infrastructure Working Group under the Indian Presidency (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Keywords: Stadtwachstum ; Finanzierung ; Stadtökonomik ; Kommunale Infrastruktur ; Stadtentwicklung ; Klimawandel ; Digitalisierung ; Welt ; Urban, Rural and Regional Development ; Development ; Finance and Investment
    Abstract: By 2050, the global population living in cities is projected to reach 5 billion, growing from 3.5 billion in 2015. Massive investment in infrastructure will be needed to accommodate this growth, and to adapt infrastructure to climate change and benefit from the digital transition. This report explores three ways to meet this challenge. Firstly, it outlines how new forms of urban planning can help to mobilise private finance for inclusive, resilient and sustainable urban investment. Secondly, it explores how leveraging private investment can help to strengthen cities capacity to support needed investment in a tighter fiscal environment. Finally, it considers the potential opportunities and challenges for mobilising sustainable finance – green, social and sustainable bonds and loans, sustainability-linked bonds and catastrophe bonds – for infrastructure investment by City Governments. The report also includes 17 short case studies from 12 countries that demonstrate innovative practices for creating the Cities of Tomorrow.
    DOI: 10.1787/51bd124a-en
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  • 17
    Online Resource
    Online Resource
    OECD Secretary-General Report to G20 Leaders on the work of the Inclusive Forum on Carbon Mitigation Approaches (India, September 2023) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.)
    Keywords: Treibhausgas-Emissionen ; Umweltpolitik ; OECD-Staaten ; Welt ; Environment
    Abstract: The Inclusive Forum on Carbon Mitigation Approaches (IFCMA) is the OECD's flagship initiative to help optimise the global impact of emissions reduction efforts around the world. This report presents developments since the first meeting of the initiative in February 2023, including the latest updates in terms of country membership and technical work, and outlines next steps.
    DOI: 10.1787/29d18ce5-en
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  • 18
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    Online Resource
    The Compliance Without Borders Handbook : Strengthening Integrity in State-Owned Enterprises Through Peer Learning (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264697560 , 9789264589766 , 9789264420977
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Keywords: Öffentliches Unternehmen ; Compliance-Management ; Anti-Korruption ; Standard ; Welt ; Governance
    Abstract: Corruption in state-owned enterprises has a unique ability to undermine governments, markets and citizens' wellbeing. While international standards promote integrity in the state-owned sector, their implementation remains a challenge. This handbook describes an innovative peer-learning programme – Compliance Without Borders – and its contributions to strengthening anti-corruption compliance in state-owned enterprises. It explains the benefits of galvanising the private sector to work with their state-owned counterparts in preventing corruption and levelling the playing field. By detailing how this new pair are successfully collaborating, the handbook also encourages others to join in leading by example.
    DOI: 10.1787/70514995-en
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  • 19
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    Rethinking Regional Attractiveness in the New Global Environment (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959125 , 9789264577633 , 9789264470286
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Regionalentwicklung ; Standortwettbewerb ; Standortfaktor ; Globalisierung ; Welt ; Employment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Ireland ; Italy ; Portugal ; Spain ; Sweden
    Abstract: The Rethinking Regional Attractiveness in the New Global Environment report highlights lessons learned from multiple regional case studies from five EU countries (Ireland, Italy, Portugal, Spain and Sweden), additional work with Latin American and Caribbean regions, and a series of webinars and one-on-one dialogues on rethinking regional attractiveness. The OECD's innovative multidimensional approach to assessing regional attractiveness considers global engagement beyond international connections and economic factors alone. The methodology considers more than 50 indicators to develop regional attractiveness profiles covering six domains of attractiveness: economic attraction, connectedness, visitor appeal, natural environment, resident well-being, and land-use and housing. The report helps regional and national policy makers to understand how individual regions fare in a new global environment that continues to deal with the impacts of the COVID-19 crisis, compounded by the consequences of Russia's war of aggression against Ukraine and existing megatrends – all of which produce asymmetric impacts within and between countries and regions – and identify the policy levers available to enhance their attractiveness to the international target groups of investors, talent, and visitors. It also considers the need to co-ordinate across levels of government, across policy fields, and with private stakeholders, and highlights good practices to implement regional attractiveness policies.
    DOI: 10.1787/a9448db4-en
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  • 20
    Online Resource
    Online Resource
    Enhancing the insurance sector’s contribution to climate adaptation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.26
    Keywords: Schadenversicherung ; Katastrophenschaden ; Klimawandel ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Finance and Investment
    Abstract: Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
    DOI: 10.1787/0951dfcd-en
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  • 21
    Online Resource
    Online Resource
    Medium-Term Gas Report 2023 : Including the Gas Market Report, Q4-2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647947
    Language: English
    Pages: 1 Online-Ressource (114 p.)
    Keywords: Erdgasmarkt ; Erdgas ; Außenhandel ; Prognose ; Welt ; Energy
    Abstract: The International Energy Agency’s (IEA) Gas 2023 Medium-Term Market Report provides an outlook on the development of global gas demand and supply until 2026.
    DOI: 10.1787/5da099e5-en
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  • 22
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    Evaluation Systems in Development Co-operation 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814554 , 9789264948938 , 9789264819894
    Language: English
    Pages: 1 Online-Ressource (126 p.) , 21 x 28cm.
    Keywords: Entwicklungshilfe ; Bewertung ; Wirkungsanalyse ; Welt ; Development
    Abstract: Drawing on the experiences of the members and observer organisations of the Development Assistance Committee Network on Development Evaluation (EVALNET), this study provides a snapshot of the core elements and ways of working within development evaluation systems. It offers insight to development co-operation organisations as they seek to establish or strengthen credible evaluation systems of their own, to support learning and accountability. The report also explores the role of evaluation in development co-operation and humanitarian assistance, including the various policy and institutional arrangements used with evaluation systems. It then reviews the evaluation process, from deciding on evaluations to disseminating findings and finally, focuses on how evaluation findings are used to improve development co-operation efforts.
    DOI: 10.1787/a255365e-en
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    Ready for the Next Crisis? Investing in Health System Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625662 , 9789264960930 , 9789264830875
    Language: English
    Pages: 1 Online-Ressource (475 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Gesundheitspolitik ; Resilienz ; Gesundheitswesen ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: The COVID-19 pandemic had massive consequences for societies and health systems across the OECD and beyond. Health systems were not resilient enough. Resilient health systems plan and are ready for shocks, such as pandemics, economic crises or the effects of climate change. They are able to minimise the negative consequences of crises, recover as quickly as possible, and adapt to become better performing and more prepared. Smart, targeted investments in health system resilience are needed to improve health and ensure the next shock is less disruptive and costly. This report reviews the lessons of the COVID-19 pandemic and applies them to build policy recommendations to ensure the global community is ready for the next crisis. The reviews and recommendations cover health system issues – including workforce, digitalisation, continuity of care and mental health – and other topics, including long-term care, supply chains and international co-operation.
    DOI: 10.1787/1e53cf80-en
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    Handbook on Measuring Digital Platform Employment and Work (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264762978 , 9789264518902 , 9789264791183
    Language: English
    Pages: 1 Online-Ressource (142 p.) , 21 x 28cm.
    Keywords: Gig Economy ; Atypische Beschäftigung ; Digitale Plattform ; Messung ; Welt ; Employment ; Handbuch
    Abstract: National Statistical Offices face a growing policy demand for better statistics on digital platform employment and work. New statistical definitions are needed to avoid undercounting the number of people involved in these jobs. In addition, new sources of data, including non-official ones, may be needed to meet the statistical challenges of measuring digital platform employment and work. The OECD, the International Labour Organisation and the European Commission have joined forces to produce this Handbook on Measuring Digital Platform Employment and Work, which assesses measurement options and provides first recommendations on these issues. The Handbook first proposes a general definition of digital platform work and a conceptual framework that helps identify the key features of digital platform employment and work, which statisticians should bear in mind when designing their research objectives and operational protocol. The Handbook then reviews the main statistical vehicles used for measuring digital platform employment, and discusses previous statistical initiatives by National Statistical Offices through the lens of its conceptual framework.
    DOI: 10.1787/0ddcac3b-en
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    Shaping Post-Covid Mobility in Cities : Summary and Conclusions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: ITF Roundtable Reports no.190
    Keywords: Kommunale Verkehrspolitik ; Stadtverkehr ; Öffentlicher Nahverkehr ; Coronavirus ; Welt ; Transport
    Abstract: The Covid-19 pandemic has changed how people live and move, especially in urban environments. As many cities transition towards living with the virus, this presents challenges and opportunities to create more sustainable, resilient and equitable transport systems. This report explores how urban mobility changed during the pandemic, focusing on changes in how people work. Based on a review of international best practices, the report provides recommendations for better urban mobility in a post-Covid world.
    DOI: 10.1787/a8bf0bdb-en
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    Shifting from open banking to open finance : Results from the 2022 OECD survey on data sharing frameworks (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.24
    Keywords: Open Banking ; Finanztechnologie ; Daten ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: Data sharing arrangements are evolving from open banking to open finance. This next stage of the evolution builds upon existing frameworks to expand data access and data source sharing beyond payment/transaction data, while also including other areas of financial activity (e.g. insurance). This paper analyses the different types of data sharing frameworks currently available in OECD and non-OECD member countries. It examines the specific rules and conditions of such frameworks around data access and sharing, consumer safeguards, and operational and technical specifications. It also discusses learnings from existing frameworks on the impact that such arrangements have had on customers and financial markets.
    DOI: 10.1787/9f881c0c-en
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  • 27
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    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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  • 28
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    Funding Civil Society in Partner Countries : Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Zivilgesellschaft ; Nichtregierungsorganisation ; OECD-Staaten ; Welt ; Development
    Abstract: This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.
    DOI: 10.1787/9ea40a9c-en
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    City-to-City Partnerships to Localise the Sustainable Development Goals (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788091 , 9789264939196 , 9789264512788
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Urban Studies
    Keywords: Nachhaltige Stadtentwicklung ; Kooperation ; Kommunalpolitik ; Sustainable Development Goals ; Welt ; Urban, Rural and Regional Development
    Abstract: City-to-city partnerships and decentralised development co-operation (DDC) can play a key role in advancing the SDGs and in addressing global megatrends, the aftermath of the COVID-19 pandemic and other shocks. This report discusses the framework conditions for effective city-to-city partnerships and takes stock of existing monitoring and evaluation mechanisms. As a complement, it proposes a systemic monitoring and evaluation framework for city-to-city partnerships to localise the SDGs, combining self-assessment and SDG indicators. This framework aims to bridge the gap in terms of measuring the progress of cities engaged in partnerships on the 2030 Agenda and their compliance with the G20 Rome High-Level Principles on city-to-city partnerships for localising the SDGs. The report also presents lessons learned from a pilot-testing of this new framework and highlights policy implications and ways forward to enhance the sustainability, transparency and accountability of city-to-city partnerships, in a shared responsibility across levels of government and stakeholders.
    DOI: 10.1787/d2fe7530-en
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    OECD Competition Trends 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523883 , 9789264978195 , 9789264339323
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tendances de l’OCDE sur la concurrence 2023
    Keywords: Wettbewerb ; Internationaler Wettbewerb ; Wettbewerbspolitik ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: This report highlights worldwide competition enforcement trends using the unique OECD CompStats database that includes 34 variables covering competition authority resources, cartels, abuse of dominance, mergers, and advocacy. This report presents comparisons between geographic regions and trends over time, allowing jurisdictions to understand how their data compares to peers and the broader competition community. This edition focuses on the main developments in global competition enforcement in 2021, and contributes to continuously improving competition law and policy around the world.
    DOI: 10.1787/bcd8f8f8-en
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    Government support in industrial sectors : A synthesis report (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.270
    Keywords: Subvention ; Industriepolitik ; Industrie ; OECD-Staaten ; Welt ; Trade
    Abstract: Industrial subsidies take on a growing importance in trade discussions. Yet assessing the scope and scale of government interventions in manufacturing remains notoriously difficult due to a persistent lack of reliable and comparable data. With many governments failing to provide sufficient information, attention has increasingly turned to firm-level data as a possible alternative for measuring industrial subsidies. Using this approach, recent OECD work has identified and quantified government support across key industrial sectors and policy instruments. The results show that: (i) the type of support received by firms can differ greatly across sectors; (ii) state enterprises obtain relatively more support and can serve as providers of support to other firms; and (iii) the complexity of supply chains implies that it can be hard to identify the ultimate beneficiaries of government support. These findings have important policy implications in the context of discussions at the WTO and elsewhere as they provide indications as to the possible nature of gaps in trade rules.
    DOI: 10.1787/1d28d299-en
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    Decentralised development co-operation : A global policy toolkit and guidance for practitioners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.46
    Keywords: Entwicklungshilfe ; Regionalentwicklung ; OECD-Staaten ; Welt ; Urban, Rural and Regional Development
    Abstract: Decentralised development cooperation (DDC), or partnerships for sustainable development between cities and regions in developed and developing countries, can help drive major global agendas forward. Achieving a sustainable, equitable and resilient future requires action from subnational governments in many key SDGs and emerging areas, such as the response to the global health crisis, support for refugees and implementing net-zero pathways. The Global policy toolkit: Guidance for practitioners shows how DDC can promote mutual benefits and peer-to-peer learning, bring development co-operation closer to people and their daily lives, and deliver technical services and expertise. By providing a repository of good practices and guidance on implementation modalities, the toolkit seeks to promote policy dialogue and mutual learning across DDC actors and to enhance DDC effectiveness, efficiency and impact worldwide.
    DOI: 10.1787/3cb22851-en
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    Climate Tipping Points : Insights for Effective Policy Action (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264540392 , 9789264922709 , 9789264354654
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Keywords: Klimawandel ; Klimapolitik ; Welt ; Energy ; Environment ; Development
    Abstract: This report reviews evidence that overshooting 1.5°C may push the earth over several tipping points, leading to irreversible and severe changes in the climate system. If triggered, tipping point impacts will rapidly cascade through socio-economic and ecological systems, leading to severe effects on human and natural systems and imposing important challenges for human adaptation. Of particular concern are the likely collapse of the West Antarctic and Greenland ice sheets and the abrupt melting of permafrost grounds in the Arctic, which would result in additional sea-level rise and greenhouse gas releases, leading to more warming. Based on the most recent science and consultations with renowned experts, Climate Tipping Points: Insights for Effective Policy Action argues that it is no longer appropriate to consider the risk of crossing tipping points as low-probability. Overshooting 1.5°C may likely lead to irreversible and severe impacts, which must be avoided, heightening the urgency to drastically reduce emissions within this decade. The report calls for a shift in how tipping points are treated in climate policy today and provides recommendations on how climate risk management strategies can better reflect the risks of tipping points in the areas of mitigation, adaptation and technological innovation.
    DOI: 10.1787/abc5a69e-en
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    How Learning Continued during the COVID-19 Pandemic : Global Lessons from Initiatives to Support Learners and Teachers (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264819092
    Language: English
    Pages: 1 Online-Ressource (384 p.) , 21 x 28cm.
    Keywords: Lernen ; Schule ; Schulpolitik ; Lehrkräfte ; Coronavirus ; Welt ; Education ; Development ; Governance ; Amtsdruckschrift
    Abstract: This report brings together 45 of the education continuity stories that were jointly documented by the OECD, the World Bank, Harvard’s Global Education Innovation Initiative and HundrED during the first wave of school closures related to the COVID-19 pandemic. It covers a variety of different examples on how governments and non-governmental organisations quickly responded to school closures to implement a strategy for learners around the world to continue to study. While often based on the use of digital solutions, those solutions target specific solutions aimed at academic learning, socio-emotional support, teacher professional development, etc. The book covers examples from low, middle and high income countries on all continents and draws some lessons of these fast-paced responses to reimagine a post-pandemic education across the world.
    DOI: 10.1787/bbeca162-en
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    Towards a sustainable recovery? Carbon pricing policy changes during COVID-19 (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Se remettre durablement du COVID-19 grâce à la tarification du carbone
    Keywords: Coronavirus ; Emissionshandel ; Treibhausgas-Emissionen ; Nachhaltige Entwicklung ; Wirkungsanalyse ; Welt ; Taxation ; Environment
    Abstract: This brief focuses on the role carbon pricing can play in the COVID-19 recovery and in reaching national and international climate goals, such as those in the Paris Agreement. It outlines the carbon pricing policy changes (Emissions Trading Schemes (ETS), fossil fuel support (FFS), carbon, fuel excise and aviation taxes) that took place during the first 20 months of the pandemic (January 2020 to August 2021) in the 47 OECD and G20 countries. There had been 99 incidents of carbon pricing policy changes during this period, with the majority expected to have a negative effect on greenhouse gas emissions. However, policy changes with climate-positive effects were broader in scope regarding coverage of emissions and sectors and are, thus, likely to outweigh the climate-negative policy changes.
    DOI: 10.1787/92464d20-en
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    Financing a Water Secure Future (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264782907 , 9789264818835 , 9789264560116
    Language: English
    Pages: 1 Online-Ressource (138 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Wasserversorgung ; Finanzierung ; Wasserpolitik ; Wassermangel ; Welt ; Environment
    Abstract: This report presents a summary of the key challenges and opportunities related to financing that contributes to water security and sustainable growth distilling insights from the Roundtable on Financing Water and related analyses. It covers a broad range of water-related investments, including water and sanitation services, water resources management, agricultural water and managing water-related risks (“too much”, “too little” and “too polluted”). It summarises findings from analysis of investments needs and financing capacities, trends in development finance for water and explores how water risks generate financial impacts for corporates. The report highlights options to address the financing challenge by strengthening the enabling environment for investment, making the best use of existing sources of finance, strategic investment planning and mobilising additional finance via a range of financing approaches. Finally, the report sets out a vision for future OECD work on financing water and for the Roundtable on Financing Water.
    DOI: 10.1787/a2ecb261-en
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    Tax Policy and Gender Equality : A Stocktake of Country Approaches (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264450042 , 9789264971158 , 9789264980082
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Politique fiscale et égalité femmes-hommes : Un bilan des approches nationales
    Keywords: Steuerpolitik ; Gleichberechtigung ; Welt ; Social Issues/Migration/Health ; Taxation
    Abstract: Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth. This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias. Covering 43 countries, it also explores the extent to which governments take into account gender implications in policy development, gender considerations in tax administration and compliance, and the availability and use of gender-disaggregated data. Finally, it also discusses priorities for further work on tax policy and gender issues.
    DOI: 10.1787/b8177aea-en
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    Global supply chains at work: A tale of three products to fight COVID-19 (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe グローバル・サプライチェーンの活躍：COVID-19対策に活用された三大製品の物語
    Keywords: Coronavirus ; Arzneimittel ; Medizinprodukt ; Lieferkette ; Globale Wertschöpfungskette ; Internationale Arbeitsteilung ; Welt ; Trade
    Abstract: The goods needed to vaccinate, protect and test during the COVID-19 pandemic are produced across many different countries. This brief tells the tale of three products ‒ vaccines, face masks and tests ‒ and highlights the role of trade in the fight against COVID-19. International markets and global supply chains played a pivotal role during the COVID-19 pandemic: first, by helping countries avail themselves of the goods needed to address the pandemic; second, by providing a means to ease temporary supply constraints; and third, by enabling access to key components to ramp up production to meet surging demand.
    DOI: 10.1787/07647bc5-en
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    Subsidies, trade, and international cooperation (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9798400208409 , 9798400208386
    Language: English
    Pages: 1 Online-Ressource (viii, 43 Seiten)
    Keywords: Subvention ; Internationale Wirtschaftsbeziehungen ; WTO-Recht ; Außenwirtschaftspolitik ; Strategische Handelspolitik ; Welt ; Economics ; Trade
    Abstract: Dealing constructively with subsidies in global commerce is central to G20 leaders’ goal of reforming and strengthening the multilateral trading system. The growing use of distortive subsidies alters trade and investment flows, detracts from the value of tariff bindings and other market access commitments, and undercuts public support for open trade. Sharp differences over subsidies are contributing to global trade tensions that are harming growth and living standards. This report seeks to highlight the potential benefits of closer cooperation and considers some areas where this might be pursued constructively by governments or other international organizations. This report aims to begin a discussion within the international community on how to develop and implement such an agenda.
    DOI: 10.1787/a4f01ddb-en
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  • 40
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    OECD Debt Transparency Initiative : Trends, challenges and progress (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.03
    Keywords: Öffentliche Schulden ; Transparenz ; OECD-Staaten ; Welt ; Finance and Investment ; Amtliche Publikation
    Abstract: The economic consequences of the COVID-19 crisis, particularly for fragile countries, have renewed focus on debt transparency, prompting international organisations and national authorities to step up their efforts to improve the consistency, comparability, scope and frequency of debt statistics. The report offers guidance and recommendations to improve debt transparency and outlines sovereign debt trends of selected countries, with a focus on marketable debt.
    DOI: 10.1787/66b1469d-en
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  • 41
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    Institutionalisation of crypto-assets and DeFi–TradFi interconnectedness (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.01
    Keywords: Virtuelle Währung ; Institutioneller Investor ; Finanzmarkt ; Welt ; Finance and Investment
    Abstract: This report examines institutional investor participation in markets for digital assets, including crypto-assets and decentralised finance (DeFi). It considers and tests potential drivers of growing supply and demand for such assets by institutional investors, analyses the potential for increasing interconnectedness between traditional finance (TradFi) and decentralised finance and identifies linkages between the two. The report then outlines the risks these growing markets may create, while also examining the potential benefits of the decentralisation of financial services, before putting forward policy recommendations.
    DOI: 10.1787/5d9dddbe-en
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    The Effects of AI on the Working Lives of Women (2022)
    Paris : United Nations Educational, Scientific and Cultural Organization
    Details
    ISBN: 9789231005138
    Language: English
    Pages: 1 Online-Ressource (82 Seiten)
    Parallel Title: Parallele Sprachausgabe Los efectos de la IA en la vida laboral de las mujeres
    Keywords: Künstliche Intelligenz ; Weibliche Arbeitskräfte ; Frauen ; Welt ; Social Issues/Migration/Health ; Science and Technology
    Abstract: The development and use of Artificial Intelligence (AI) continue to expand opportunities for the achievement of the 17 United Nations Sustainable Development Goals (SDGs), including gender equality. Taking a closer look at the intersection of gender and technology, this collaboration between UNESCO, the Inter-American Development Bank (IDB) and the Organisation for Economic Co-operation and Development (OECD) examines the effects of AI on the working lives of women. This report describes the challenges and opportunities presented by the use of emerging technology such as AI from a gender perspective. The report highlights the need for more focus and research on the impacts of AI on women and the digital gender gap, in order to ensure that women are not left behind in the future of work.
    DOI: 10.1787/14e9b92c-en
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    Illicit Trade in High-Risk Sectors : Implications of Illicit Alcohol for Public Health and Criminal Networks (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264713956 , 9789264849273 , 9789264467248
    Language: English
    Pages: 1 Online-Ressource (65 Seiten) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Alkoholisches Getränk ; Alkohol ; Kriminalität ; Gesundheitswesen ; Welt ; Social Issues/Migration/Health ; Agriculture and Food ; Trade ; Governance
    Abstract: Trade in illicit alcohol products is an attractive target for organised crime, as both the market and potential profits are large, in some cases requiring little investment. The illicit alcohol trade not only fuels criminal networks, but also poses significant risks to public health and safety. This report structures and enhances existing evidence on illicit alcohol trade. It examines the nature and scope of illicit trade in the sector, assesses the impacts of illicit trade on socio-economic development, and identifies the factors driving illicit trade in the sector.
    DOI: 10.1787/1334c634-en
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    Tax Morale II : Building Trust between Tax Administrations and Large Businesses (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264815537 , 9789264986565 , 9789264911031
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Moral tributaria II : Construir la confianza entre administraciones tributarias y grandes empresas
    Keywords: Steuermoral ; Multinationales Unternehmen ; Finanzverwaltung ; Vertrauen ; Steuerpolitik ; Welt ; Taxation ; Development
    Abstract: The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance. With a particular focus on the challenges facing developing countries, this report brings together this data with previous data on MNE perceptions, and the outcomes of a series of regional roundtables on tax morale held between tax administrations and MNEs. Having identified a number of challenges around trust, transparency and openness, the report sets out a range of approaches to help build trust, improve communications, and build more effective relationships between taxpayers and tax administrations.
    DOI: 10.1787/7587f25c-en
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    Peer Review of the Automatic Exchange of Financial Account Information 2022 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264664500 , 9789264474482 , 9789264907324
    Language: English
    Pages: 1 Online-Ressource (1137 p.) , 21 x 28cm.
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Internationale Unternehmensbesteuerung ; Jahresabschluss ; Informationsverbreitung ; OECD-Staaten ; Welt ; Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the more than 100 jurisdictions that committed to commence AEOI by 2020. It also contains, for the first time, the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard.
    DOI: 10.1787/36e7cded-en
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    Global Outlook on Financing for Sustainable Development 2023 : No Sustainability Without Equity (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264506800 , 9789264947979 , 9789264821576
    Language: English
    Pages: 1 Online-Ressource (188 p.) , 21 x 28cm.
    Keywords: Nachhaltige Entwicklung ; Entwicklungsfinanzierung ; Welt ; Finance and Investment ; Development
    Abstract: Successive crises including COVID-19, Russia’s war of aggression against Ukraine and the climate emergency are exacerbating inequalities between and within countries and stifling progress to achieve the Sustainable Development Goals (SDGs) and the Paris Agreement. While developed countries deployed historic stimulus packages to build back better, developing countries lacked fiscal and monetary buffers to respond. Countries with the fewest resources face challenging trade-offs between short-term rescue and long-term financing for a sustainable recovery. The SDG financing gap in developing countries grew due to a drop in available resources called upon in the Addis Ababa Action Agenda coupled with rising financing needs. Official Development Assistance (ODA), or aid, played an important role to help narrow the gap, but could not do so on its own. Global crises open a window of opportunity for SDG alignment of broader resources to narrow the gap. Growing trillions in developed countries aim to reduce risks, including environmental, social, and governance (ESG) criteria. However, resources are not reaching the countries most in need. Urgent action is needed to remove bottlenecks for a more equitable and needs-based allocation of sustainable finance.
    DOI: 10.1787/fcbe6ce9-en
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    Equipping Agile and Autonomous Regulators (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264989177 , 9789264412552 , 9789264575011
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: The Governance of Regulators
    Keywords: Regulierung ; Welt ; Governance
    Abstract: Economic regulators are key to the performance of network sectors such as energy, e-communications, transport and water. They regulate and supervise to ensure sectors that can efficiently deliver essential services for the benefit of society. Operating from a unique position in relation to consumers, operators and government, they provide evidence-based and objective decision making that can build trust in the regulatory system and public institutions. A crucial factor in their ability to do this is their governance, including how they are resourced. Resourcing arrangements can make or break regulators’ effectiveness. Constraints in their funding or in their autonomy to manage resources may limit regulators’ agility or capacity to act. Where these constraints are significant, they may undermine the regulator’s ability to fulfil their mandates. This report discusses the implications of funding and staff arrangements for the autonomy, agility, accountability and transparency of regulators in the energy, e-communications, transport and water sectors. It identifies trends, challenges, opportunities and good practices, drawing upon survey responses from 57 economic regulators across 31 countries.
    DOI: 10.1787/7dcb34c8-en
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    Long-term investing of large pension funds and public pension reserve funds 2022 (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Keywords: Pensionskasse ; Rentenfinanzierung ; Gesetzliche Rentenversicherung ; Private Altersvorsorge ; Portfolio-Management ; Welt ; Finance and Investment
    Abstract: The scope of this report covers 88 public and private pension funds from 39 countries. This survey is based on a qualitative questionnaire sent directly to large pension funds and public pension reserve funds. It covers the infrastructure investment made by large pension funds and public pension reserve funds, but also their approach to environmental, social, and governance (ESG) factors. It helps provide detailed investment information and insights which complement the aggregated data on portfolio investments gathered by the OECD at a national level through the Global Pension Statistics and Global Insurance Statistics projects.
    DOI: 10.1787/809eff56-en
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    International Regulatory Co-operation in Competition Law and Chemical Safety (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264883949 , 9789264437760 , 9789264436831
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Keywords: Chemieindustrie ; Wettbewerbsrecht ; Sicherheit ; Regulierung ; Internationale Zusammenarbeit ; Welt ; Governance
    Abstract: This report showcases international regulatory co-operation (IRC) in the areas of competition law and chemical safety. These two studies – covering very different subjects – are rare examples of areas where complex legal and institutional frameworks have been created at the domestic and/or international level to ensure effective IRC. The competition case study focuses on international co-operation for law enforcement, surveying the range of tools and methods countries can use to address international antitrust concerns, as well as the challenges involved. The chemical safety case study reviews the OECD Environment, Health and Safety Programme and provides concrete evidence of the monetary and health benefits of its “mutual acceptance of data” system related to chemical safety. These case studies are evidence of both the importance and the complexity of frameworks that enable IRC to help solve common problems across jurisdictions.
    DOI: 10.1787/23f53a28-en
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    Delivering Climate-Change Mitigation under Diverse National Policy Approaches : An independent IMF/OECD report to support the German 2022 G7 Presidency (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Internationale Klimapolitik ; Welt ; Economics ; Energy ; Environment
    Abstract: In spite of progress made to date and the significant long-term ambition announced by many countries, climate policy actions remain insufficient to meet the Paris Agreement objectives. While several international initiatives aim to track and monitor climate policies, there is not yet a “go to” place for a comprehensive inventory of policy actions and best practices worldwide. Such a platform would also ideally serve to compare policies’ effectiveness reflecting the diversity of country circumstances. Progress in this direction would help to promote an ambitious but globally more coherent and better-coordinated approach to emission reductions through a broad range of policies. This report lays out a roadmap for data and analytical work to support this aim, with a view to enhancing global dialogue and building trust on issues spanning climate change mitigation policies and their macro-economic repercussions. Key elements to strengthen the assessment and comparison of countries’ climate change mitigation policies across countries include: broadening and deepening the stocktaking of mitigation policies; extending and agreeing on an operational methodology for estimating the impact of these policies on emissions and on potential metrics to compare them; and assessing the broader economic effects of different climate policies.
    DOI: 10.1787/20179e63-en
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    Promoting Health and Well-being at Work : Policy and Practices (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264403376
    Language: English
    Pages: 1 Online-Ressource (173 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Gesundheitspolitik ; Gesundheitsvorsorge ; Betriebliches Gesundheitsmanagement ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: Policies to promote employee health and well-being not only protect from occupational risks, but also provide benefits for individuals and employers. Unhealthy lifestyles, characterised by high levels of stress, sedentary behaviour and poor eating habits, affect the health of employees and negatively impact workplace productivity. Governments play a key role in promoting health and well-being in the workplace. This report analyses policy levers used by governments to incentivise employers to promote health and well-being at work in ten countries, including G7 countries and OECD countries in the Asia/Pacific region. These include regulation, financial incentives, guidelines, and certification and award schemes. The report also explores how governments can facilitate Environmental, Social and Governance investment to encourage health promotion at work.
    DOI: 10.1787/e179b2a5-en
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    Dangerous Fakes : Trade in Counterfeit Goods that Pose Health, Safety and Environmental Risks (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264594708 , 9789264897212 , 9789264760202
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Produktpiraterie ; Risiko ; Gesundheitsrisiko ; Sicherheit ; Produktqualität ; Welt ; Trade ; Environment ; Governance ; Social Issues/Migration/Health
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. At the same time, some counterfeits can be of low quality and create significant additional risks, including health risks (fake pharmaceuticals or food products), safety risks (counterfeit automotive spare parts, fake batteries) and environmental risks (fake chemicals or pesticides). This study presents detailed information on the value of counterfeit trade in such dangerous fake goods, analyses changes in the volumes and composition of the goods, and maps key trade routes. The evidence in this report can be used to raise awareness of the risks of this trade and its implications for health and environmental policy.
    DOI: 10.1787/117e352b-en
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    Towards Seamless Taxation : Supporting SMEs to Get Tax Right (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 Seiten) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Steuerpolitik ; Welt ; Taxation ; Amtliche Publikation
    Abstract: This report looks at how new developments in tax technology can make it easier for SMEs to comply with their tax obligations, leading to reduced burdens on business and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Netherlands’ Tax Administration with the support of the Forum on Tax Administration’s Community of Interest on SMEs.
    DOI: 10.1787/656c89ab-en
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    Fighting Transnational Bribery in Croatia : Assessment of Legal and Policy Frameworks (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264641938 , 9789264643420 , 9789264913899
    Language: English
    Pages: 1 Online-Ressource (84 Seiten) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Borba protiv transnacionalnog podmićivanja u Hrvatskoj: Procjena pravnog i političkog okvira
    Keywords: Anti-Korruption ; Kroatien ; Welt ; Governance ; Croatia ; Amtliche Publikation
    Abstract: This report assesses Croatia’s legal and policy framework for fighting transnational bribery based on the criteria applied to countries seeking accession to the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions. The report analyses Croatia’s criminal legislation and sanctions applicable to individuals and legal entities that commit bribery. It also examines Croatia’s track record in the investigation and prosecution of corruption offences and the overall enforcement framework. Rules on international co-operation, such as mutual legal assistance and extradition, and the non-tax deductibility of bribes are also examined. For each area of analysis, the report identifies areas for improvement and provides recommendations.
    DOI: 10.1787/90d486ae-en
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    The impacts and policy implications of Russia’s aggression against Ukraine on agricultural markets (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe Effets de l’agression russe contre l’Ukraine sur les marchés agricoles et conséquences pour l’action publique
    Keywords: Kriegsfolgen ; Agrarmarkt ; Agraraußenhandel ; Ernährungssicherung ; Lebensmittelpreis ; Russland ; Ukraine ; Welt ; Agriculture and Food
    Abstract: Russia’s aggression against Ukraine has been since February 2022 undermining the latter’s capacity to harvest and export crops. A reduction in export capacity from Ukraine and Russia, and rising energy and fertiliser prices are pushing up international food prices, thereby threatening global food security. Findings presented in this brief suggest that the full loss of Ukraine’s capacity to export together with a 50% reduction in Russian wheat export could lead to a 34% increase in international wheat prices in the marketing year 2022/23.
    DOI: 10.1787/0030a4cd-en
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    Impact of the Russian invasion of Ukraine on insurance markets (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.12
    Keywords: Kriegsfolgen ; Versicherungsmarkt ; Russland ; Ukraine ; Welt ; Finance and Investment
    Abstract: This note assesses the immediate impact of Russia’s large-scale aggression against Ukraine on global insurance markets. It addresses direct impacts of the war on the industry, such as losses arising in certain specialty lines and restrictions on the provision of insurance services, and indirect impacts, such as increased macroeconomic and financial market volatility, that in turn affects insurers.
    DOI: 10.1787/731d1305-en
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    Policy guidance on market practices to strengthen ESG investing and finance a climate transition (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.13
    Keywords: Nachhaltige Kapitalanlage ; Impact Investment ; OECD-Staaten ; Nachhaltige Kapitalanlage ; Impact Investment ; Welt ; Finance and Investment
    Abstract: While sustainable finance approaches are increasingly used by financial market participants, a number of challenges still undermine and hinder the efficient mobilisation of capital to support environmental, social and governance (ESG), and climate-related objectives. These challenges include limited transparency and comparability of climate transition and ESG methodologies and metrics. This document provides guidance for policy makers and market participants seeking to strengthen ESG investing and finance a climate transition through the use of quality metrics, ratings, targets and frameworks.
    DOI: 10.1787/2c5b535c-en
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    A Systemic Recovery (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264962859 , 9789264690684 , 9789264654563
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: New Approaches to Economic Challenges
    Keywords: Wirtschaftsordnung ; Stabilität ; Krisenmanagement ; Schock ; Coping-Strategie ; Wirtschaftspolitik ; Stabilisierungspolitik ; Konjunktur ; Coronavirus ; OECD-Staaten ; Welt ; Economics
    Abstract: New economic thinking and acting through a systemic approach could outline policy alternatives to tackle the global-scale systemic challenges of financial, economic, social and environmental emergencies, and help steer our recovery out of the current crisis. A systemic recovery requires an economic approach that balances several factors – markets and states, efficiency and resilience, growth and sustainability, national and global stability, short-term emergency measures and long-term structural change. To achieve this, we need to think beyond our policy silos, comprehend our interconnections, and build resilience into our systems.
    DOI: 10.1787/62830370-en
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    From Learning Recovery to Education Transformation : Insights and Reflections from the 4th Survey of National Education Responses to COVID-19 School Closures (2022)
    New York : United Nations Children's Fund
    Details
    ISBN: 9789264335509
    Language: English
    Pages: 1 Online-Ressource (81 p.)
    Keywords: Coronavirus ; Schulbesuch ; Schule ; Schulpolitik ; Welt ; Education
    Abstract: Conducted jointly with UNESCO, UNESCO Institute for Statistics (UIS), UNICEF and the World Bank, the fourth round of the Survey on National Education Responses to COVID-19 School Closures took place in April–July 2022. With responses from Ministries of Education in 93 countries, findings show education systems’ concerted effort to reach out to students and bring them back to school; the reinforcing of digitalised modes of learning; dialogue with families on the quality and cost-benefits of education; and long-term investments in the resilience of education systems.
    DOI: 10.1787/a79f55ac-en
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    Anti-corruption compliance in times of crisis : Building resilience and seizing opportunities (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.19
    Keywords: Anti-Korruption ; Compliance-Management ; Wirtschaftskrise ; Coronavirus ; Welt ; Finance and Investment
    Abstract: This paper assesses the impact of crises, in particular the COVID-19 pandemic and ensuing economic crisis, on anti-corruption compliance objectives, resources and operations. It evaluates whether the crisis generated challenges or opportunities for businesses in the area of anti-corruption compliance, and whether it led to long-term, structural changes. The paper offers recommendations for companies to improve their responses to corruption risks during times of crisis, and for governments to better support companies in this context.
    DOI: 10.1787/467cf791-en
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    Financing SMEs for sustainability : Drivers, Constraints and Policies (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.35
    Keywords: Mittelstandsfinanzierung ; Umweltschutzinvestition ; Welt ; Economics ; Industry and Services ; Environment ; Finance and Investment
    Abstract: Addressing the climate crisis requires the net zero transition of millions of SMEs globally. SMEs have a significant aggregate environmental footprint and need to adopt cleaner business models. As eco-entrepreneurs and eco-innovators, they also have a key role to play in devising innovative climate solutions. Access to finance is essential for SME investments in net zero, but small businesses face considerable challenges in tapping into the growing pool of sustainable finance. This challenge is likely to grow as financial institutions seek to comply with mandatory environmental reporting requirements. This policy paper examines the sustainable finance landscape for SMEs, the various actors in the ecosystem and the key drivers and barriers affecting the supply of and demand for sustainable finance. It provides an overview of the key policies and instruments in place to support SME access to sustainable finance and identifies considerations for future public support and policy making.
    DOI: 10.1787/a5e94d92-en
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    Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264404472
    Language: English
    Pages: 1 Online-Ressource (427 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques fiscales dommageables – Rapports d’examen par les pairs relatifs à l’échange de renseignements sur les décisions fiscales de 2021 (version abrégée) : Cadre Inclusif sur le BEPS : Action 5
    Keywords: Gewinnverlagerung ; Internationales Steuerrecht ; Besteuerungsverfahren ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Welt ; Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 135 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the sixth annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/4034ce42-en
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    How the war in Ukraine is affecting space activities : New challenges and opportunities (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Krieg ; Kriegsfolgen ; Raumfahrt ; Ukraine ; Welt ; Science and Technology ; Ukraine
    Abstract: Russia’s war of aggression against Ukraine is demonstrating the new role of commercial space systems in crisis management. The improved availability of commercial satellite data and signals is contributing to the quality and resilience of government systems, with telecommunications and follow-ups of military actions and impacts on the ground for civilians. But the war has also revealed vulnerabilities of space infrastructure and in global supply chains. It also unleashed a series of new threats, notably unanticipated third-party uses of satellite data and disruptions of civilian telecommunications. Furthermore, the current geopolitical situation raises questions about the future of international co-operation in space activities, at a time when it is urgently needed to collectively manage the use of orbital resources. This policy note includes OECD recommendations for policy responses to improve the resilience of space infrastructure, manage access to and use of data and signals and ensure long-term sustainability of space activities.
    DOI: 10.1787/ab27ba94-en
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    Prevention of Tax Treaty Abuse - Fourth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264862739 , 9789264593220 , 9789264592674
    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 – Quatrième 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 ; Welt ; 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 fourth 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 each of the 139 members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2021, and also contains the jurisdictional section for each member. This is the first peer review process governed by a revised peer review methodology.
    DOI: 10.1787/3dc05e6a-en
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    International trade during the COVID-19 pandemic: Big shifts and uncertainty (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Epidemie ; Internationale Wirtschaft ; Welt ; Trade
    Abstract: International trade plunged in 2020 but recovered sharply in 2021. While total trade flows are now comfortably above pre-pandemic levels, trade impacts across specific goods, services and trade partners are highly diverse, creating pressures on specific sectors and supply chains. The changes in the trade structure caused by the COVID-19 pandemic in a single year was of a similar magnitude to changes otherwise typically seen over 4-5 years. Substantial imbalances across trade partners and products remained at the end of 2021, and not all of the accumulated losses from the earlier steep declines were recuperated. The heterogeneity of trade impacts and changes in trade flows across products, sources and destinations signifies high uncertainty and adjustment costs, and implies additional incentives for consumers, firms and governments to adopt new — or to intensify existing — risk mitigation strategies.
    DOI: 10.1787/d1131663-en
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    Blockchain at the frontier : Impacts and issues in cross-border co-operation and global governance (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 Seiten) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.04
    Keywords: Blockchain ; Internationale Zusammenarbeit ; Global Governance ; Internationale Wirtschaftsbeziehungen ; Welt ; Finance and Investment
    Abstract: Blockchain technology is expected to drive digital transformation in the way businesses, governments and societies interact in the years ahead, including at an international level. This paper considers current and emerging uses of blockchain to strengthen beneficial economic ties between countries, including in trade and supply chain transparency, portable credentials for people and organisations, and business financing and capital formation. It also explores key concerns about blockchain’s impact on global rules and multilateral policy objectives, particularly around climate impacts and uses for illicit finance. The paper underscores the value of deliberate international co-operation to realise the beneficial cross-border applications of the technology and address international challenges, and highlights existing instruments and approaches, and identifies gaps and priorities, towards a more consistent and coherent international policy environment for responsible blockchain innovation.
    DOI: 10.1787/80e1f9bb-en
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    Impacts of the Russian invasion of Ukraine on financial market conditions and resilience : Assessment of global financial markets (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 Seiten) , 21 x 28cm.
    Keywords: Krieg ; Kriegsfolgen ; Internationaler Finanzmarkt ; Wirkungsanalyse ; Russland ; Ukraine ; Welt ; Finance and Investment ; Ukraine
    Abstract: This report assesses the immediate impact of Russia’s war against the people of Ukraine on global financial markets, and the continuing potential for spillovers into those markets. While the war has not yet caused a number of existing vulnerabilities to fully crystallise, high levels of uncertainty remain, driven by heightened geopolitical tensions. The report reviews a range of interrelated channels which could transmit shocks from Russia’s war to global financial markets, from direct exposures across sectors, to the effects of higher commodity prices, and impacts on investor sentiment. In doing so, it underlines areas within the financial system where enhanced scrutiny from supervisors and policy makers may be necessary to manage the elevated risks arising from the war going forward.
    DOI: 10.1787/879c9322-en
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  • 68
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    Tax Incentives and the Global Minimum Corporate Tax : Reconsidering Tax Incentives after the GloBE Rules (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Keywords: Internationale Unternehmensbesteuerung ; Steuervergünstigung ; Körperschaftsteuer ; Welt ; Finance and Investment ; Taxation
    Abstract: In October 2021, the international community agreed a landmark deal on the two-pillar solution to the tax challenges arising from the digitalisation and the globalisation of the economy. As part of this plan, Pillar Two establishes a global minimum effective corporate tax rate of 15% for large multinational enterprises (MNEs) which has important implications for the use of tax incentives around the world. This report, prepared at the request of the Indonesian G20 Presidency, provides a number of concrete considerations for countries to take into account as they prepare for the implementation of Pillar Two. Wherever tax incentives drive an MNE’s effective tax rate (ETR) in a jurisdiction below 15%, the MNE would potentially be subject to top-up taxes under the GloBE Rules, a core component of Pillar Two. These rules may have an impact on the effectiveness of certain tax incentives. Therefore, the design of tax incentives will require careful reconsideration in a post-Pillar Two environment. The report considers the existing use of tax incentives in developed and developing countries, analyses key provisions of the GloBE Rules and shows how they may impact different types of tax incentives differently. The report concludes with policy considerations for countries.
    DOI: 10.1787/25d30b96-en
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  • 69
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    Earth’s Orbits at Risk : The Economics of Space Sustainability (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603936 , 9789264322394 , 9789264686793
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Keywords: Weltraumtechnik ; Telekommunikationsnetz ; Risiko ; Welt ; Science and Technology ; Industry and Services ; Environment
    Abstract: Society’s dependence on space infrastructure is at a critical juncture. Public and private actors worldwide are planning to launch tens of thousands of satellites into Earth’s orbit in the next five years. This will greatly expand and enrich the use of space resources, but it will also result in more crowded orbits and greater risk of damage from satellite collision and space debris. As satellite launches continue to multiply and concerns grow, the long-term sustainability of space-based infrastructure on orbit and beyond is set to emerge as an increasingly important space policy issue of the 21st century. This publication takes stock of the growing socio-economic dependence of our modern societies on space assets, and the general threats to space-based infrastructure from debris in particular. Notably, it provides fresh insights into the value of space-based infrastructure and the potential costs generated by space debris, drawing on new academic research developed especially for the OECD project on the economics of space sustainability.
    DOI: 10.1787/16543990-en
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  • 70
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    The Safe System Approach in Action (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789282159156
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: ITF Research Reports
    Keywords: Verkehrssicherheit ; Welt ; Transport
    Abstract: Road crashes kill over 1.3 million people every year worldwide and seriously injure millions more. A Safe System approach to road safety can drastically reduce road deaths – but how can it actually be put in place? This report provides experience-based guidance on implementing the Safe System approach. The report also presents lessons from 17 case studies of road-safety interventions with a Safe System component. The case studies reveal no single recipe for successful implementation. Instead, they point to a variety of approaches conditioned by national and local contexts, and the crucial role of robust institutional governance and co-operation between partners in any successful Safe System intervention.
    DOI: 10.1787/ad5d82f0-en
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  • 71
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    2022 Synthesis Report World Observatory on Subnational Government Finance and Investment (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 21 x 28cm.
    Keywords: Länderfinanzen ; Gemeindefinanzen ; Finanzausgleich ; Finanzbeziehungen ; Welt ; Urban, Rural and Regional Development ; Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Better understanding multi-level governance frameworks and the scale of subnational government fiscal space can help countries cope with the different crisis and shocks, including the COVID-19 pandemic and Russia's aggression against Ukraine, but also address megatrends and persistent and long-standing spatial disparities. Increasing the knowledge on multi-level governance and subnational finance is also key to implement and monitor the Sustainable Development Goals. After two previous editions in 2016 and 2019, the OECD-UCLG World Observatory on Subnational Government Finance and Investment (SNG-WOFI) has become the largest international knowledge repository on subnational government structure and finance ever produced. It provides reliable and comparable information on multi-level governance frameworks, decentralisation and territorial reforms, subnational government responsibilities, fiscal decentralisation, and covers dozens of indicators on subnational expenditure, investment, revenue and debt. The 2022 synthesis report presents internationally comparable data and analysis for 135 countries and provides insights into ways to strengthen the resilience of subnational public finance. It also offers a specific focus on the impact of the pandemic on subnational governments, the territorial dimension of recovery plans, property taxation systems, innovative subnational budgeting practices, subnational public-private partnerships, and a special chapter dedicated to 31 Least Developed Countries.
    DOI: 10.1787/b80a8cdb-en
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  • 72
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    Deteriorating conditions of global financial markets amid high debt (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.15
    Keywords: Internationaler Finanzmarkt ; Öffentliche Schulden ; Welt ; Finance and Investment
    Abstract: Financial and commodity markets have been impacted by high inflation and a deteriorating growth outlook. The necessary tightening of monetary policy has cascaded through markets, contributing to rising yields, significant asset price corrections, and rising debt costs for sovereigns, households and corporates. Existing high debt levels in these sectors raise concerns about the prospects of debt servicing. In some emerging markets, tightening financial conditions combined with weak fundamentals and large outflows could accelerate debt distress. The growing potential for broad-based credit losses could affect the resilience of various financial intermediaries, with negative impacts on credit intermediation and economic growth going forward.
    DOI: 10.1787/89757fae-en
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  • 73
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    Global Plastics Outlook : Economic Drivers, Environmental Impacts and Policy Options (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264804234 , 9789264592797 , 9789264584068
    Language: English
    Pages: 1 Online-Ressource (201 p.) , 21 x 28cm.
    Keywords: Kunststoff ; Umweltbelastung ; Umweltpolitik ; Welt ; Environment
    Abstract: While plastics are extremely useful materials for modern society, plastics production and waste generation continue to increase with worsening environmental impacts despite international, national and local policy responses, as well as industry commitments. The urgent need to make the lifecycle of plastics more circular calls for an expansion of national policies and improved international co-operation to mitigate environmental impacts all along the value chain. The first of two reports, this Outlook intends to inform and support policy efforts to combat plastic leakage. The report quantifies the current production, use, disposal and key environmental impacts throughout the entire plastics lifecycle and identifies opportunities for reducing the negative externalities. It also investigates how plastics use and waste have been affected by the COVID-19 pandemic across sectors and regions. The Outlook identifies four key levers for bending the plastics curve: stronger support for recycled (secondary) plastics markets; policies to boost technological innovation in plastics; more ambitious domestic policy measures; and greater international co-operation.
    DOI: 10.1787/de747aef-en
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  • 74
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    A Review of Ghanaian Emigrants (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264382862 , 9789264724822 , 9789264859234
    Language: English
    Pages: 1 Online-Ressource (67 Seiten) , 21 x 28cm.
    Series Statement: Talent Abroad
    Keywords: Auswanderung ; Internationale Migration ; Arbeitsmigranten ; Ghana ; Welt ; Social Issues/Migration/Health ; Ghana ; Amtliche Publikation
    Abstract: In recent years, Ghana has undergone major economic, social and political transformations. Given the significant emigration of the Ghanaian population and the recognition of the contributions of the diaspora, Ghanaian authorities are seeking to better understand this pool of talent residing abroad, which has great potential to contribute to the economic and social development of Ghana. This review provides the first comprehensive portrait of the Ghanaian diaspora in OECD countries. By profiling Ghanaian emigrants, this review aims to strengthen knowledge about this community and thus help to consolidate the relevance of the policies deployed by Ghana towards its emigrants.
    DOI: 10.1787/5342a9d4-en
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    Global Compendium of Land Value Capture Policies (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264843523 , 9789264690882 , 9789264693166
    Language: English
    Pages: 1 Online-Ressource (253 Seiten) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Bodenpreis ; Bodenpolitik ; Welt ; Urban, Rural and Regional Development ; Development ; Finance and Investment ; Governance
    Abstract: The Global Compendium of Land Value Capture, a joint project by the OECD and the Lincoln Institute of Land Policy, is an ambitious undertaking to understand the full landscape of land value capture (LVC) instruments, how they are configured and deployed across the globe in OECD countries and non-OECD economies, and what it would take to unleash their full potential as a sustainable revenue source. Moreover, little systematic information is available about the LVC instruments that countries use and enabling frameworks at national and regional levels to guide local governments toward greater use. The report features an overview of the political contexts, legal frameworks, and LVC approaches used in 60 countries. Special attention is given to the differences and similarities between countries that have a mature LVC practice, versus countries that have nascent policies and allowances. This will help countries developing the capacity and competences for LVC to understand the opportunities, trade-offs, and pitfalls to avoid when configuring legal, governance, and planning frameworks and institutions to support the implementation of LVC policies.
    DOI: 10.1787/4f9559ee-en
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    Climate Change and Corporate Governance (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264433205 , 9789264417298 , 9789264361591
    Language: English
    Pages: 1 Online-Ressource (65 Seiten) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Klimawandel ; Corporate Governance ; Welt ; Governance
    Abstract: This report provides an overview of the main trends and issues related to the implications of climate change for corporate governance. It focuses on economic, legal and accounting issues related to shareholder rights, corporate disclosure and the responsibilities of company boards. Importantly, this report informs the ongoing review of the G20/OECD Principles of Corporate Governance which help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance.
    DOI: 10.1787/272d85c3-en
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  • 77
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    International investment implications of Russia’s war against Ukraine (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (28 Seiten) , 21 x 28cm.
    Keywords: Krieg ; Kriegsfolgen ; Auslandsinvestition ; Russland ; Ukraine ; Welt ; Finance and Investment ; Ukraine
    Abstract: Russia’s war against Ukraine has triggered unprecedented policy responses around the globe. These policy measures, as well as decisions by multinational companies, raise manifold implications for international investment policy, and capital and investment flows. This report provides an overview of the implications, both immediate and longer-term, in what remains a quickly evolving environment.
    DOI: 10.1787/a24af3d7-en
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    Global Plastics Outlook : Policy Scenarios to 2060 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264832022 , 9789264898813 , 9789264667648
    Language: English
    Pages: 1 Online-Ressource (283 Seiten) , 21 x 28cm.
    Keywords: Kunststoff ; Kunststoffindustrie ; Prognose ; Umweltpolitik ; Umweltbelastung ; Welt ; Environment ; Amtliche Publikation
    Abstract: The global community is far from achieving its objective of ending plastic pollution, unless more stringent and co-ordinated policies are implemented. A key question is: What are the plausible scenarios for the evolution of plastics in the absence of additional measures and, as well, with scaled-up policy action? The Global Plastics Outlook: Policy Scenarios to 2060 provides such a forward-looking perspective. The report presents a set of coherent projections on plastics to 2060, including plastics use, waste as well as the environmental impacts linked to plastics, especially leakage to the environment. Such an outlook on plastics can help policy makers understand the scale of the challenge to transition to a more sustainable and circular use of plastics and the need for additional policy action. By identifying two policy packages to bend the plastic curve, the Outlook allows for a better understanding of the environmental benefits and economic consequences of adopting stringent policies. This second report is a follow-up to the first report – Global Plastics Outlook: Economic Drivers, Environmental Impacts and Policy Options – which quantified current trends in plastics use, waste generation and leakage, as well as identified four policy levers to curb the environmental impacts of plastics.
    DOI: 10.1787/aa1edf33-en
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  • 79
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    FDI Qualities Guide for Development Co-operation : Strengthening the Role of Development Co-operation for Sustainable Investment (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633896 , 9789264689534 , 9789264848726
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Keywords: Auslandsinvestition ; Entwicklungshilfe ; Nachhaltige Entwicklung ; Entwicklungsländer ; OECD-Staaten ; Welt ; Finance and Investment ; Development
    Abstract: This guide provides a framework to strengthen the role of development co-operation for mobilising foreign direct investment (FDI) and enhancing its positive impact in developing countries. The guide reviews a broad range of financial and technical solutions for enhancing the impact of FDI on sustainable development, and outlines ways donors can consider the impact of FDI on their strategies, thus supporting the design, implementation and monitoring of FDI-related assistance.
    DOI: 10.1787/7f251bac-en
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  • 80
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    The Future of Heat Pumps (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976764
    Language: English
    Pages: 1 Online-Ressource (110 p.)
    Keywords: Wärmepumpe ; Welt ; Energy
    Abstract: Heat pumps, powered by low-emissions electricity, are the central technology in the global transition to secure and sustainable heating. This report, provides an outlook for heat pumps, identifying key opportunities to accelerate their deployment. It also highlights the major barriers and policy solutions, and explores the implications of an accelerated uptake of heat pumps for energy security, consumers’ energy bills, employment and efforts to tackle climate change.Around 10% of space heating needs globally were met by heat pumps in 2021, but the pace of installation is growing rapidly with sales at record levels. Government policy support is needed, though, to help consumers overcome heat pumps’ higher upfront costs relative to alternatives. Financial incentives for heat pumps are already available in over 30 countries, which together cover more than 70% of heating demand today. The IEA estimates heat pumps globally have the potential to reduce global carbon dioxide (CO2) emissions by at least 500 million tonnes in 2030 – equal to the annual CO2 emissions of all cars in Europe today.
    DOI: 10.1787/2bd71107-en
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    Equipping Health Workers with the Right Skills : Skills Anticipation in the Health Workforce (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264645271
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Gesundheitsberufe ; Fachkräfte ; Qualifikation ; Berufsbildung ; Welt ; Education ; Social Issues/Migration/Health ; Employment
    Abstract: The COVID-19 pandemic further exacerbated the long-standing skills shortages in the health workforce across countries. Equipping health workers with the right skills is essential to respond to future health crises, to prepare for increasing use of digital technologies, and to plan for demographic change. This joint report by the OECD and ILO aims to enable more resilient health workforces by helping countries to assess future demand in terms of both numbers of health workers and skills needs, and to prepare appropriate policy responses. The report provides a comparative overview of practices in 16 countries to anticipate future skill needs in the health workforce, and of how such information is used by policy makers and social partners to foster a better alignment with labour market needs. Analysis is based on interviews with institutions that are responsible for anticipating skill needs in the health workforce, a virtual peer-learning workshop and desk research.
    DOI: 10.1787/9b83282e-en
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  • 82
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    Environmental impact of digital assets : Crypto-asset mining and distributed ledger technology consensus mechanisms (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.16
    Keywords: Virtuelle Währung ; Blockchain ; Digitalisierung ; Umweltbelastung ; Welt ; Environment ; Finance and Investment
    Abstract: Crypto-asset markets are rapidly developing and reached USD 3tn in late 2021, yet the infrastructure supporting mainstream crypto-assets, such as the Bitcoin, use an enormous amount of energy. This paper explores the growing environmental impact of crypto-assets due to increasing institutional and retail investors participation in these markets. The use of energy-intensive transaction validation through Proof-of-Work consensus mechanisms and the corresponding carbon footprint create climate transition risks for market participants. Policy considerations and action are necessary given the carbon footprint and associated climate transition risks of certain digital assets when combined with negative externalities extending to the wider society.
    DOI: 10.1787/8d834684-en
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    Digital enablers of the global economy : Background paper for the CDEP Ministerial meeting (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.337
    Keywords: Digitalisierung ; Digitale Plattform ; Datensicherheit ; Daten ; Außenhandel ; Welt ; Science and Technology
    Abstract: Digital technologies have transformed the global economy. This paper discusses three underlying digital enablers of the economy and the challenges they pose for policy makers: (1) Online platforms, which support global transactions and interactions but are also disrupting existing consumer and competition policy frameworks; (2) Cross-border data flows, which facilitate global trade and co-operation but also amplify policy concerns that have motivated countries to place conditions on these data flows; and (3) Digital security, which should be prioritised to embed trust into the digital economy, but has often remained an afterthought owing to knowledge asymmetries across the market. Given that these challenges are all international in nature, a global response is needed to address them. The OECD is well-suited to foster international co-operation on these digital enablers and support countries’ ambitions for global digital policy frameworks.
    DOI: 10.1787/f0a7baaf-en
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    Regional Governance in OECD Countries : Trends, Typology and Tools (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264830172 , 9789264905757 , 9789264870628
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Keywords: Föderalismus ; Regionalregierung ; Welt ; Urban, Rural and Regional Development ; Governance
    Abstract: In recent decades, federal and unitary countries have increasingly adopted or deepened regional governance reforms, especially in the OECD and Europe, but also in Asia, America and to a lesser extent Africa. Approximately two-thirds of countries around the world have increased the power of regions over the last 50 years. This trend has happened in parallel with countries increasingly embedding a territorial approach into policy-making at the national and subnational levels. This process, however, does not follow a linear path. The rationale behind regional governance reforms differs from country to country, and over time, leading to a broad spectrum of governance models with varying institutional and financing arrangements. Taking stock of these trends, this report provides key data on regional governance reforms and their drivers, with a focus on the role of regions in the COVID-19 crisis response. The report also presents an innovative typology of regional governance models across OECD countries and the multi-level governance instruments that enable sound regional governance and help ensure these arrangements effectively serve their purpose.
    DOI: 10.1787/4d7c6483-en
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    Pricing Greenhouse Gas Emissions : Turning Climate Targets into Climate Action (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264563865 , 9789264657458 , 9789264913844
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Tarification des émissions de gaz à effet de serre : Passer des objectifs climatiques à l’action en faveur du climat
    Keywords: Treibhausgas-Emissionen ; Klimapolitik ; Klimaschutz ; Energiesteuer ; Ökosteuer ; Subvention ; Welt ; Energy ; Taxation ; Environment
    Abstract: Accelerating the transition to net zero greenhouse gas (GHG) emissions is urgently required to contain the risks of climate change. As countries seek to reduce GHG emissions, they can employ or reform a wide range of policy instruments. This report tracks how explicit carbon prices, energy taxes and subsidies have evolved between 2018 and 2021. This is an important subset of the policy instruments available to governments. All instruments considered in this report either directly change the cost of emitting GHG or change electricity prices. Reforming these instruments could help to meet climate targets, lead to cleaner air and water, and improve public finances. The report covers 71 countries, which together account for approximately 80% of global GHG emissions and energy use. Explicit carbon prices, as well as energy taxes and subsidies are detailed by country, sector, product and instrument. The use of a common methodology ensures comparability across countries. Summary indicators facilitate cross-country comparisons and allow policy makers and the public to keep track of progress made and identify opportunities for reform.
    DOI: 10.1787/e9778969-en
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    COVID-19 and multilateral fisheries management (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Fischerei ; Fischereipolitik ; Fischereiressourcen ; Welt ; Agriculture and Food
    Abstract: The management of multilateral fish stocks is suffering from the COVID-19 pandemic. The pandemic has disrupted the operations of Regional Fisheries Management Organisations (RFMOs), which have jurisdiction over fish stocks that either straddle the exclusive economic zones of several countries or are predominantly in the high seas. This is largely because of reduced monitoring, control and surveillance capacity due to limitations imposed on the operations of observer and surveillance programmes and the challenges of decision making in virtual meetings. A survey undertaken in July 2020, to which 13 RFMOs and nine OECD members responded, reveals that: i) over two-thirds of RFMOs have reduced in-person and on-board observation of vessels, increasing the opportunity for unscrupulous operators to engage in illegal, unreported or unregulated (IUU) fishing; and ii) almost all (92.3%) RFMOs surveyed have experienced disruption to their regular scheduled meetings and 84.6% reported disturbance to regular decision making. Nonetheless, on a positive note, the COVID-19 pandemic may spur the uptake of new technologies for virtual meetings and the monitoring of fishing activities.
    DOI: 10.1787/cc1214fe-en
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    COVID-19 and a new resilient infrastructure landscape (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Infrastruktur ; Coping-Strategie ; Welt ; Finance and Investment
    Abstract: With the pandemic as a backdrop, this note provides a selected, high-level picture of resilience in infrastructure. Dimensions of resilience are explored across the project life-cycle, from planning and designing, to construction, operations, and decommissioning. This builds an understanding of how infrastructure is interconnected and contributes more broadly to resilient communities, particularly in light of the impacts of COVID-19. While not exhaustive, this note focusses on examples and observations in recent months, and looks forward as to how infrastructure can contribute to a sustainable recovery, particularly regarding potential lasting effects from the pandemic and how infrastructure can be innovative, adaptive or regenerative. This note first provides context by presenting high-level observations on the impact of COVID-19 in infrastructure. Aspects of resilience are briefly described such as physical, operational, financial, and governance, while broader considerations such as shifting demographics or technological change are also explored. This is followed by a section on how COVID-19 could impact infrastructure going forward.
    DOI: 10.1787/d40a19e3-en
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  • 88
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    Options for Operationalising Transparency in Commodity Trading Transactions (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264418356 , 9789264929821 , 9789264986824
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Keywords: Rohstoffhandel ; Transparenz ; Konditionen ; Zahlungsverkehr ; Welt ; Energy ; Governance ; Development
    Abstract: Given their sheer magnitude, the payments made by companies for the purchase of oil, gas and minerals from governments or state-owned enterprises are of significant public interest. However, only a few commodity trading companies regularly publicly disclose information in respect of their payments to governments for the purchase of these publicly-owned commodities. This report makes a case for the development of a common global standard on transparency of payments that trading hubs, home governments and industry associations can use to ensure consistency, comparability and usability of data, building on the 2019 EITI Standard. Complementary measures by host governments and SOEs are necessary to set shared expectations across jurisdictions, including in producing countries. These include the adoption of disclosure policies as well as the inclusion of disclosure obligations in commodity sales contracts to set clear expectations on transparency of payments, and avoid potential conflicting requirements and bilateral negotiations.
    DOI: 10.1787/70007e06-en
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  • 89
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    The State of School Education : One Year into the COVID Pandemic (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.)
    Keywords: Schule ; Bildungsniveau ; Unterricht ; Fernunterricht ; Schüler ; Coronavirus ; Epidemie ; Welt ; Education ; Amtsdruckschrift
    Abstract: In 2020, 1.5 billion students in 188 countries/economies were locked out of their schools. Students everywhere have been faced with schools that are open one day and closed the next, causing massive disruption to their learning. With the coronavirus (COVID-19) pandemic still raging, many education systems are still struggling, and the situation is constantly evolving. The OECD – in collaboration with UNESCO, UNICEF and The World Bank – has been monitoring the situation across countries and collecting data on how each system is responding to the crisis, from school closures and remote learning, to teacher vaccination and gradual returns to in-class instruction. This report presents the preliminary findings from this survey, providing a snapshot of the situation one year into the COVID crisis.
    DOI: 10.1787/201dde84-en
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  • 90
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    Global Scenarios 2035 : Exploring Implications for the Future of Global Collaboration and the OECD (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Scénarios pour le monde de 2035 : Implications pour l’avenir de la collaboration mondiale et de l’OCDE
    Keywords: Globalisierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Szenariotechnik ; OECD-Staaten ; Welt ; Economics ; Amtsdruckschrift
    Abstract: In the face of rapid change and high uncertainty, organisations must prepare for the unexpected. This report explores three scenarios – Multitrack World, Virtual Worlds, and Vulnerable World – and their possible implications for the future of global collaboration and for organisations such as the OECD. It includes emerging changes and trends that could affect the world in unpredictable ways over the next fifteen years, and offers potential strategic considerations and action areas aimed at ensuring the OECD’s agility, resilience and future-readiness. Prepared by the OECD’s Strategic Foresight Unit to commemorate the Organisation’s 60th anniversary, the report is intended to stimulate dialogue among all those sharing an interest in preparing the OECD to meet the evolving needs of the global community in the face of a highly dynamic and uncertain future.
    DOI: 10.1787/df7ebc33-en
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  • 91
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    Preventing Harmful Alcohol Use (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264485587 , 9789264172692 , 9789264832312
    Language: English
    Pages: 1 Online-Ressource (340 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Alkoholkonsum ; Soziale Kosten ; Alkoholpolitik ; Welt ; Social Issues/Migration/Health ; Amtsdruckschrift
    Abstract: One in three adults has engaged in binge drinking at least once in the previous month, and one in five teenagers has experienced drunkenness by age 15. Harmful patterns of alcohol consumption have far-reaching consequences for individuals, society and the economy. Using microsimulation modelling, this book analyses the cost of alcohol consumption in 52 countries (including OECD, European Union and G20 countries), showing how alcohol-related diseases reduce life expectancy, increase health care costs, decrease workers’ productivity and lower GDP. While recognising the importance of the alcohol industry in many countries, the report makes a strong economic case for enhancing policies to tackle harmful alcohol consumption.
    DOI: 10.1787/6e4b4ffb-en
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  • 92
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    Using trade to fight COVID-19: Manufacturing and distributing vaccines (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe Usar el comercio para combatir la COVID-19: Producción y distribución de vacunas
    Keywords: Coronavirus ; Impfung ; Arzneimittel ; Produktion ; Logistik ; Außenhandel ; Lieferkette ; Welt ; Social Issues/Migration/Health ; Trade
    Abstract: All countries need vaccines but not all can produce them. Vaccine production is highly specialised, subject to comparative advantages, and concentrated in few countries, making trade a vital means to deploying vaccines broadly. Keeping markets open by reducing tariffs, streamlining trade-related processes at and behind the border while ensuring better co-ordination of logistical processes will be key to ensuring timely access to vaccines for all. This note discusses trade and trade policy considerations underpinning access to the final and intermediate goods needed to effectively produce, deliver and administer COVID-19 vaccines. It focuses on the international aspects of the vaccine supply chain, discussing the sourcing, production, distribution and need to expedite international border crossing and transportation (including in the context of the cold supply chain).
    DOI: 10.1787/dc0d37fc-en
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  • 93
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    The territorial impact of COVID-19: Managing the crisis and recovery across levels of government (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (142 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe L’impact territorial du COVID-19 : Gérer la crise et la reprise aux différents niveaux d’administration
    Keywords: Coronavirus ; Wirkungsanalyse ; Welt ; Social Issues/Migration/Health ; Urban, Rural and Regional Development
    Abstract: The regional and local impact of the COVID-19 crisis is highly heterogeneous, with significant implications for crisis management and policy responses. This paper takes an in-depth look at the territorial impact of the COVID-19 crisis across its different dimensions: health, economic, social and fiscal. It provides a comprehensive overview of national and subnational government response measures to manage the vaccination campaigns across levels of government and mitigate the territorial effects of the crisis. Finally, the paper offers a forward looking perspective on the crisis’ implications for multi-level governance, as well as points for policy-makers to consider as they build more resilient regions.
    DOI: 10.1787/a2c6abaf-en
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  • 94
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    Typology of Corruption Risks in Commodity Trading Transactions (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264756700 , 9789264336353 , 9789264699755
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Keywords: Rohstoffhandel ; Korruption ; Anti-Korruption ; OECD-Staaten ; Welt ; Energy ; Governance ; Development
    Abstract: Commodity trading presents specific and heightened risks of corruption due to the large amount of money involved in commodity trading transactions, which are source of important revenues for developing countries, and due to the sophisticated mechanisms used to channel corrupt payments. These include complex and opaque corporate structures, the use of off-shore entities, that render the identification of beneficial owners more difficult, the use of intermediaries (including briefcase or shell companies) and joint ventures with politically exposed persons (PEPs). This report maps out corruption risks of cross-cutting relevance for the sales of oil, gas and minerals that can arise at several points in commodity trading transactions. It contributes to advancing the global transparency and accountability agenda in commodity trading, by improving understanding and raising awareness of corruption red flags and evolving corruption patterns across a wide range of stakeholders, including home jurisdictions of buying companies, trading hubs, host governments, state-owned enterprises and buying companies.
    DOI: 10.1787/590e80e8-en
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  • 95
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    International Regulatory Co-operation (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264989986 , 9789264367296 , 9789264791329
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Keywords: Regulierung ; Internationale Zusammenarbeit ; Welt ; Governance
    Abstract: Established domestic regulatory frameworks are reaching their limits to cope with today’s increasing cross-boundary policy challenges. Only united action can effectively navigate the rapid growth of economic integration and interdependencies, particularly driven by innovative technologies. Yet, contemporary regulatory frameworks tend to build on national jurisdictional boundaries constraining common solutions to meet the growing transboundary nature of policy challenges. In the aftermaths of global crises, such as the 2008 financial crisis or the COVID-19 pandemic, which exposed the vulnerabilities of global health, economic and governance systems, it is time for a true paradigm shift towards more systematic consideration of the international environment in domestic regulatory frameworks. The OECD Best Practice Principles on International Regulatory Co-operation provide practical guidance supporting policy makers and civil servants in adapting regulatory frameworks to the interconnected reality. They outline key elements in defining a dedicated whole-of-government strategy and governance structure, embedding international considerations throughout the domestic regulatory design, development and delivery, and leveraging bilateral, regional and multilateral international co-operation on regulatory matters to support national policy objectives. Compiling various ways of international regulatory co-operation and experiences from countries, the OECD Best Practice Principles on International Regulatory Co-operation provide impetus for policy makers and civil servants in a variety of legal and administrative environments on how to promote quality and resilience of regulatory frameworks in times of an increasingly interconnected world.
    DOI: 10.1787/5b28b589-en
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  • 96
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    Global Trade in Fakes : A Worrying Threat (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264732100 , 9789264712416 , 9789264813021
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Markenartikel ; Internationale Wirtschaft ; Welt ; Governance ; Trade ; Amtsdruckschrift
    Abstract: This report quantifies the magnitude, value, scope and trends of global trade in counterfeit and pirated goods, also known as fakes. Using a unique enforcement dataset and tailored methodology, it estimates the overall scale of this threat and outlines which industries are particularly at risk. It also gauges the main economies of origin of fakes in global trade, and the key directions of trade flows. Finally, it analyses recent trends in terms of modes of shipment and the evolution of trade routes.
    DOI: 10.1787/74c81154-en
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  • 97
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    Strengthening Economic Resilience Following the COVID-19 Crisis : A Firm and Industry Perspective (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264362857 , 9789264829961 , 9789264668591
    Language: English
    Pages: 1 Online-Ressource (175 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la résilience économique après la crise du COVID-19 (version abrégée) : Une analyse sous l’angle des entreprises et des secteurs
    Keywords: Coronavirus ; Coping-Strategie ; Wirtschaftskrise ; Wirkungsanalyse ; Welt ; Science and Technology ; Industry and Services
    Abstract: The crisis triggered by the COVID-19 pandemic has been unlike any other the world has experienced, requiring social distancing and restrictions on mobility, and rendering some economic activity impossible. This publication explores and compares the characteristics that have affected the ability of firms, workers and consumers to maintain production, employment and consumption during the COVID-19 crisis, across industries and countries. It takes an analytical forward-looking perspective, considering a broad collection of indicators and evidence to guide policies. The aspects covered centre around topics of business dynamics; productivity; innovation and digital technologies; interconnectedness; inclusiveness; and skills. The report incorporates both a short-term perspective – analysing the supply restrictions and lockdowns that have characterised containment responses – and a medium- to long-term view, focusing on changes in demand that have arisen through recessionary effects and changes in preferences. The purpose of this publication is to provide insights to policy makers in three ways. First, by providing an overview of the different channels through which the crisis has affected firms differently across industries; then, by identifying country characteristics which may mediate these channels and mitigate or amplify the impacts of this and future shocks on the economy; and finally, by exploring systematic differences in the impact across population subgroups and the implications for policy.
    DOI: 10.1787/2a7081d8-en
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  • 98
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    COVID-19 and well-being : life in the pandemic (2021)
    Paris : OECD
    Details
    ISBN: 9789264505377
    Language: English
    Pages: 1 Online-Ressource (378 Seiten) , Illustrationen
    Parallel Title: Erscheint auch als COVID-19 and well-being
    Keywords: Coronavirus ; Epidemie ; Lebensqualität ; Zufriedenheit ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Environment ; Governance
    Abstract: COVID-19 and Well-being: Life in the Pandemic explores the immediate implications of the pandemic for people’s lives and livelihoods in OECD countries. The report charts the course of well-being – from jobs and incomes through to social connections, health, work-life balance, safety and more – using data collected during the first 12-15 months of the pandemic. It also takes stock of what has happened to human, economic, social and natural capital that, beyond their effects on people’s lives today, shape living conditions for years to come. It shows how COVID-19 has had far-reaching consequences for how we live, work and connect with one another, and how experiences of the pandemic varied widely, depending on whether and where people work, their gender, age, race and ethnicity, education and income levels. The report also examines the role that well-being evidence can play in supporting governments’ pandemic recovery efforts. It argues that a well-being lens can prompt policy-makers to refocus on the outcomes that matter the most to people, to redesign policy content from a more multidimensional perspective, to realign policy practice across government silos, and to reconnect people with the public institutions that serve them.
    DOI: 10.1787/1e1ecb53-en
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  • 99
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    Global value chains: Efficiency and risks in the context of COVID-19 (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Globale Wertschöpfungskette ; Coronavirus ; Welt ; Social Issues/Migration/Health ; Trade
    Abstract: The policy debate on whether the gains from international specialisation in global value chains (GVCs) outweigh the associated risks of transmission of shocks has intensified in the aftermath of the COVID-19 outbreak and the resulting disruptions in supply chains of some manufacturing and medical products. Questions are even being asked whether governments should use policy tools to “re-localis” GVCs. This policy brief first identifies key potential sources of exposure to shocks in GVCs. Second, it uses the OECD’s global trade model to shed light on the consequences of a stylised re-localisation policy scenario, in terms of both economic efficiency and stability. In this scenario, countries are less exposed to foreign shocks, but they are also less efficient and less able to cushion shocks through trade. Quantitatively, the latter effect tends to dominate. The economic case for policy-induced reshoring of GVCs is therefore weak. There is nevertheless scope for international co-operation and governments to join efforts with businesses to improve risk preparedness.
    DOI: 10.1787/67c75fdc-en
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  • 100
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    COVID-19, international mobility and trade in services: The road to recovery (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.)
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Keywords: Coronavirus ; Dienstleistungshandel ; Internationaler Personenverkehr ; Welt ; OECD-Staaten ; Transport ; Trade
    Abstract: COVID-19 disruptions to international mobility drove a collapse in services trade. In the medium term, the OECD estimates that closing borders to passengers could increase services trade costs by an average of 12% across sectors and countries. Restoring safe cross-border mobility through internationally co-ordinated border health protocols and mutual recognition agreements is therefore crucial to a strong economic recovery.
    DOI: 10.1787/ec716823-en
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