The COVID-19 pandemic has significantly impacted various aspects of human activity, including illicit trade. Criminal networks have adapted quickly to exploit disrupted supply chains and increased demand for essential goods, creating new opportunities for profit. This report examines how the pandemic has reshaped the trade in counterfeit goods. It looks at the multifaceted effects of the COVID-19 pandemic on the trade dynamic, particularly in the European Union. It also explores its effects on the trade in counterfeit goods, drawing on both law enforcement and industry expertise, as well as global customs seizure data. In particular, it highlights the challenges faced, the changing modus operandi of counterfeiters and the solutions that have emerged during this unprecedented health crisis.

This report provides an assessment of the Swedish corporate bond market and policy recommendations to improve its functioning, drawing from detailed empirical analysis and in-depth interviews with market participants. It includes two empirical chapters which provide insights into the market's evolution over the last two decades based on original data, emphasising changes since the 2008 financial crisis with respect to market size, issuer characteristics, credit quality, industry composition and investor universe. These developments are also considered in an international context, comparing the Swedish market with selected peer countries, both in Europe and elsewhere.

This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes. Green budgeting involves a systematic approach across all stages of the budget process, including financial reporting and budget oversight. The growth in green budgeting in OECD countries, as shown in the report, demonstrates the key role of budget offices in ensuring that policy priorities relating to climate change and the environment are taken into account when allocating resources through the budget process.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Este manual ha sido desarrollado por la OCDE y la FAO con el objetivo de ayudar a las empresas a integrar consideraciones sobre deforestación y degradación forestal en sus procedimientos de debida diligencia corporativa. El manual se beneficia del extenso trabajo y experiencia de la FAO para detener la deforestación y la degradación forestal y promover la gobernanza responsable de la tenencia. El manual se basa en los principales estándares internacionales respaldados por los gobiernos en materia de debida diligencia en las cadenas de suministro y de conducta empresarial responsable: las Líneas Directrices de la OCDE para Empresas Multinacionales sobre Conducta Empresarial Responsable y el marco de debida diligencia asociado, que se encuentra descrito en la Guía OCDE-FAO para las cadenas de suministro responsable en el sector agrícola y en la Guía de la OCDE de debida diligencia para una conducta empresarial responsable. Este manual muestra cómo puede aplicarse la Guía OCDE-FAO para abordar la deforestación, contextualizando las recomendaciones existentes y orientando a los usuarios hacia fuentes útiles de información sobre la debida diligencia.

This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.

Le Maroc a atteint la scolarisation universelle au niveau du primaire, et a connu une croissance significative de la scolarisation dans l'enseignement secondaire du premier et du deuxième cycle. Cependant, des problèmes subsistent quant à la qualité des apprentissages. Les élèves marocains de 15 ans figurent parmi les moins performants des pays participants à l’enquête du Programme international pour le suivi des acquis des élèves (PISA) de 2018, bien en dessous de la moyenne de l'OCDE et également en dessous des autres pays de la région Moyen-Orient et Afrique du Nord (MENA). Les réformes éducatives en cours visent à responsabiliser les établissements et à en faire des acteurs centraux de l’amélioration de la qualité de l’ensemble du système éducatif. Ce rapport vise à fournir au Maroc les outils nécessaires pour la mise en œuvre d'un système d'autoévaluation, de suivi et de soutien externe des établissements scolaires. Il propose un cadre d'indicateurs de la qualité qui peut fournir une vision commune et cohérente de ce qui constitue une « bonne école », et fournit des recommandations pour que les processus d’autoévaluation ainsi que le suivi et le soutien apporté aux établissements se concentrent sur l’essentiel.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Посібник ОЕСР з публічної доброчесності містить рекомендації для урядів, бізнесу та громадянського суспільства щодо впровадження Рекомендації ОЕСР з публічної доброчесності. Посібник роз'яснює, що означають тринадцять принципів Рекомендації на практиці, та визначає виклики, пов'язані з їх реалізацією. Посібник містить рекомендації щодо покращення співпраці всередині уряду, а також між національним та субнаціональним рівнями. Для розбудови культури доброчесності в уряді та суспільстві Посібник детально описує основні елементи системи управління людськими ресурсами на основі заслуг та ключові складові відкритої організаційної культури. Він також роз'яснює роль уряду в наданні рекомендацій компаніям, громадянському суспільству та громадянам щодо підтримання публічних цінностей доброчесності. Крім того, Посібник розкриває, як використовувати процес управління ризиками для оцінки та управління ризиками для доброчесності, а також висвітлює, як використовувати систему правозастосування для забезпечення реальної відповідальності за порушення принципів доброчесності.

Where anti-corruption efforts were previously the domain of governments, the private sector has increasingly become an essential actor, representing a significant paradigm shift from the early days of anti-corruption policy development. This Resource Guide provides States with a framework for identifying and implementing an appropriate mix of sanctions and incentives for encouraging business integrity. It reflects the latest developments in the global anti-corruption landscape and contains case studies that serve to share information and practices and provide inspiration to States and the private sector.

Cette première édition des Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité analyse les efforts déployés par les pays membres pour défendre l'intégrité et lutter contre la corruption. Basé sur les données des Indicateurs d'intégrité publique, ce rapport analyse les performances des cadres d'intégrité des pays. Il explore comment certains des principaux défis auxquels les gouvernements sont confrontés aujourd'hui (notamment la transition verte, l'intelligence artificielle et l'ingérence étrangère) augmentent les risques de corruption et d’atteinte à l’intégrité pour les pays. Il examine également comment les lacunes des systèmes d'intégrité peuvent entraver les réponses des pays à ces défis majeurs. En donnant un aperçu des performances actuelles des pays, les Perspectives soutiennent la planification stratégique et le travail politique visant à renforcer l'intégrité publique pour l'avenir.

This first edition of the OECD Anti-Corruption and Integrity Outlook analyses Member countries’ efforts to uphold integrity and fight corruption. Based on data from the Public Integrity Indicators, it analyses the performance of countries’ integrity frameworks, and explores how some of the main challenges to governments today (including the green transition, artificial intelligence, and foreign interference) are increasing corruption and integrity risks for countries. It also addresses how the shortcomings in integrity systems can impede countries’ responses to these major challenges. In providing a snapshot of how countries are performing today, the Outlook supports strategic planning and policy work to strengthen public integrity for the future.

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 sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.