“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.
This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability.
It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
This OECD report, prepared for the 2023 Japan Presidency of the G7, takes stock of the limitations of GDP as an economic indicator and provides an overview of initiatives to overcome them, both within the system of national accounts and through the development of multidimensional well-being dashboards. It also provides examples of efforts to better integrate multidimensional well-being concepts in policy strategy, design and implementation.
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.
Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées.
Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
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.
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.
This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
Le Cadre d'action de l'OCDE sur la sécurité numérique aborde la dimension économique et sociale de la cybersécurité, souligne l'approche de l'OCDE en matière de politiques publiques de sécurité numérique, et permet aux décideurs d'utiliser les Recommandations de l'OCDE dans ce domaine. Le Cadre identifie également les liens entre les normes de sécurité numérique et d'autres normes et outils de l'OCDE.
L'OCDE est à l'avant-garde des efforts internationaux pour guider les décideurs dans le domaine des politiques publiques de sécurité numérique depuis 1990. L'OCDE est devenue la première instance internationale normalisatrice dans ce domaine. Les Recommandations de l'OCDE sur la sécurité numérique soutiennent les parties prenantes dans l'élaboration de politiques visant la prospérité économique et sociale, en accord avec la mission de l'OCDE d'aider les gouvernements à élaborer des "politiques meilleures pour des vies meilleures".
Il est essentiel de traiter de manière constructive les subventions dans le commerce mondial pour atteindre l’objectif des dirigeants du G-20 qui consiste à réformer et à renforcer le système commercial multilatéral. Le recours croissant à des subventions ayant un effet de distorsion modifie les courants d’échanges et d’investissements, affaiblit la valeur des consolidations tarifaires et des autres engagements en matière d’accès aux marchés, et ébranle le soutien du public en faveur du libre-échange. Des divergences marquées sur les subventions contribuent aux tensions commerciales mondiales qui nuisent à la croissance et au niveau de vie.
Tratar las subvenciones del comercio mundial de manera constructiva es un elemento central del objetivo de los líderes del G20 de reformar y reforzar el sistema multilateral de comercio. La utilización cada vez mayor de subvenciones causantes de distorsión altera los flujos comerciales y de inversión, menoscaba el valor de las consolidaciones arancelarias y otros compromisos de acceso a los mercados y erosiona el apoyo público al libre comercio. Las pronunciadas diferencias en torno a las subvenciones están contribuyendo a las tensiones comerciales mundiales, que perjudican al crecimiento y los niveles de vida.
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.
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.
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.
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.
The OECD Policy Framework on Digital Security charts the economic and social dimension of cybersecurity, highlights the OECD approach to digital security policy and equips policymakers to use OECD digital security Recommendations in developing better policies. The Framework also identifies linkages with other policy areas addressed through existing OECD standards and tools.
The OECD has been at the forefront of international efforts on guiding policy makers in the area of digital security since 1990 and has become the primary international standard setter in this area. OECD Recommendations on digital security support stakeholders in developing digital security policies for economic and social prosperity, in line with the OECD’s mandate to help governments develop “better policies for better lives”.
Cette Feuille de route constitue un suivi du rapport au G20 de 2021 sur les pays en développement et le Cadre inclusif de l’OCDE et du G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS). Elle tient compte des progrès réalisés depuis 2021 et établit les principales priorités. Le rapport présente également une feuille de route permettant d’orienter les initiatives prises par les membres du G20 intéressés et d’autres parties prenantes, afin d’aider les pays en développement à optimiser les bénéfices d’un engagement multilatéral en matière de fiscalité internationale, et de capitaliser sur les avancées réalisées en termes de politique et d’administration fiscales visant à soutenir la réalisation des Objectifs de développement durable.
This policy paper sheds light on the type of investments that can maximise social returns and help bridge territorial gaps in access to services. It starts by explaining why it is challenging to balance proximity and cost-efficiency in service provision while maintaining quality across territories, highlighting the key role of subnational governments in providing education and health services. It then assesses the extent of territorial inequalities in access to basic education and health care services in G20 countries based on a comprehensive review of the evidence available. Finally, the report reflects on future needs based on demographic projections and offers two main implications for the future of infrastructure investment: 1) the need to tailor strategic and flexible investments to different demographic realities; and 2) the need to support quality infrastructure investment by subnational governments.
Over the coming years, significant infrastructure investment will be required to sustain economic growth and improve well-being in many regions and cities. Subnational governments will have a key role to help provide this infrastructure - they are responsible for almost 60% of total public investment in G20 countries. This G20-OECD Policy Toolkit, developed with input from the Asian Development Bank, aims to support inclusive and quality infrastructure investment by subnational governments across developing, emerging and developed countries. It outlines key elements of creating an enabling environment for subnational infrastructure investment. It then details common and innovative funding sources, financing instruments and investment approaches. Rather than recommending specific instruments, it provides a ‘toolkit’ of options for policymakers and practitioners. The Policy Toolkit is supported by 23 case studies.
Amid the ongoing global energy crisis, Never Too Early to Prepare for Next Winter: Europe’s Gas Balance for 2023-2024 examines the latest developments in European natural gas and electricity markets, and in global LNG markets – assessing their implications for Europe’s gas balance in 2023 and 2024.
Based on detailed analysis of global data and market trends, this new IEA report cautions that the process of filling European gas storage sites in 2022 benefitted from key factors – including Russian pipeline flows during the summer and lower LNG imports by China – that may well not be repeated in 2023. This raises the risk of a supply-demand gap of as much as 30 billion cubic metres (bcm) during the key summer period for refilling gas storage in 2023.