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Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member, accession and association countries. This process supports energy policy development and encourages the exchange of international best practices and experiences.
This first energy policy review of Colombia’s energy policies examines the country’s achievements in developing its energy sector as well as the challenges it faces in ensuring a sustainable energy future.
Colombia’s energy transition policy making is an inspiring example of a fossil fuel producing country committed to climate action, based on a long-term decarbonisation pathway and a policy of energy and economic diversification and a just transition.
This report provides insights into Colombia’s unique energy system transformation, which is linked to expanding access to electricity and clean cooking for its citizens and swiftly deploying renewable energy technologies. It analyses the full breadth of the country’s energy sector and presents recommendations for strengthening the country’s people-centred, secure and clean energy transition. These include clean energy technology and innovation, adapting energy market rules, notably in power and gas markets; integrating higher shares of variable renewables; addressing air quality; and reducing vulnerability to the impacts of climate change.
The inaugural edition of the Critical Minerals Market Review provides a major update on the investment, market, technology and policy trends of the critical minerals sector in 2022 and an initial reading of the emerging picture for 2023. Through in-depth analyses of clean energy and mineral market trends, this report assesses the progress made by countries and businesses in scaling up future supplies, diversifying sources of supply, and improving sustainable and responsible practices. It also examines major trends for individual minerals and discusses key policy implications.
The report will be followed by a forthcoming analysis that will feature comprehensive demand and supply projections for key materials and a number of deep-dives on key issues. It also makes available an online tool, the Critical Minerals Data Explorer, which allow users to explore interactively the latest IEA projections.
The Civic Space Review of Romania provides an in-depth analysis of national legal frameworks, policies, institutions, and practices relevant to civic space protection. It reviews strengths and areas for improvement, and providing guidance on a wide range of issues. The Review assesses four key dimensions of civic space: civic freedoms, media freedoms and online civic space, the enabling environment for civil society organisations, and citizen participation in policy and decision making. The findings and recommendations offer a blueprint for a more transparent, responsive, participatory, and accountable governance in Romania that informs and engages citizens and empowers stakeholders to achieve shared objectives together.
This market study analyses Ukraine’s electricity sector from a competition perspective. It provides a detailed description and assessment of the regulatory framework within which the Ukrainian electricity markets operate, as well as an analysis of the obstacles to competition in the wholesale and retail markets. This report includes recommendations to address the underlying causes of ineffective competition that, if implemented in the recovery phase following Russia’s war of aggression against Ukraine, can contribute to achieving a well-functioning, competitive electricity sector.
IUCLID (International Uniform Chemical Information Database) is a software application designed to record, store, maintain and exchange data on chemicals. It is a key software application for both regulatory bodies and the chemical industry where it is used in the implementation of various regulatory programmes. IUCLID can be customised and configured to manage chemical data in different contexts and is a platform employing globally harmonised data elements pertinent to chemicals. It is continuously updated to provide greater customisation, extension and integration with other tools. This third edition provides the latest updates on IUCLID features and processes, including the use of PostgreSQL, an updated matrix view of the use of IUCLID in OECD countries, the new release schedule, and information on new tools to support the use of IUCLID (Data Uploader) and the IUCLID Customisation Forum.
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.
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.
The Clean Energy Transitions Programme 2022 (CETP) provides an overview of the programme’s major achievements in the last year. During this time, the CETP has driven forward an ambitious and impactful agenda, even as the world has contended with multiple overlapping crises. As just some examples, the CETP delivered the Energy Sector Roadmap to Net Zero Emissions in Indonesia , which ministers strongly welcomed at the G20, and has played a key role in shaping Indonesia’s landmark Just Energy Transition Partnership (JETP). Similarly, the IEA has been able to take its engagement to a whole new level with various African countries, such as with its first-ever report on the Clean Energy Transitions in the Greater Horn of Africa , and provided policy advice that was directly accepted into China’s latest five-year plan. More broadly, it has also supported strategically important work on critical minerals, energy employment and clean energy investment. Overall, the CETP’s combination of data, insight, advice and capacity building is making a strong positive contribution to advancing clean energy transitions around the world – with a focus on emerging and developing economies.
In the five years since its launch, the CETP has become the largest and most important programme at theInternational Energy Agency (IEA). It has been the main vehicle through which theIEA has established, deepened and strengthened partnerships with major nonmember countries – those countries that are at the forefront of the clean energytransition. The programme has also played a crucial role in enabling the IEA tostrengthen its global leadership role in clean energy transitions at a pace and scalethat would otherwise not have been possible, with great benefit to theprogramme’s focus countries and IEA member countries alike.
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.
Coal sits in the centre of climate and energy discussions because it is the largest energy source globally for electricity generation and for the production of iron and steel and of cement, as well as the largest single source of carbon dioxide (CO2) emissions. The current energy crisis has forced some countries to increase their reliance on coal in spite of climate and energy targets.
Coal 2022 offers a thorough analysis of recent trends in coal demand, supply, trade, costs and prices against a backdrop of rising concern about energy security and geopolitical tensions. It also provides forecasts to 2025 for demand, supply and trade – by region and by coal grade. The report contains a deep analysis of China, whose influence on the coal market is unparalleled by any other country and in any other fuel.
The IEA’s Coal Market Report has been published every December since 2011, becoming the global benchmark for coal demand, supply and trade forecasts. It is essential reading for anyone with an interest in climate and energy.
Carbon capture, utilisation and storage (CCUS) technologies are an important solution for the decarbonisation of the global energy system as it proceeds down the path to net zero emissions. CCUS can contribute to the decarbonisation of the industrial and power generation sectors, and can also unlock technology-based carbon dioxide (CO2) removal. However, its successful deployment hinges on the availability of CO2 storage. For widespread CCUS deployment to occur, CO2 storage infrastructure needs to develop at the same speed or faster than CO2 capture facilities.
CO2 has been injected into the Earth’s subsurface since the 1970s and dedicated CO2 storage (where CO2 is injected for the purpose of its storage and not for CO2-based enhanced oil recovery) has been occurring since 1996. There are seven commercial-scale dedicated CO2 storage sites today, with more than 100 others in development. Lessons learned from these sites, along with research, pilot and demonstration projects, contribute to our understanding of CO2 storage resources, their assessment and their development into CO2 storage sites.This IEA CCUS Handbook is an aid for energy sector stakeholders on CO2 storage resources and their development. It provides an overview of geological storage, its benefits, risks and socio economic considerations. The handbook is supported by an extensive glossary of CO2 storage-related terminology found at the end of this report .
Desde la lucha contra el COVID-19 y el cambio climático hasta la lucha contra la corrupción y la evasión fiscal, las organizaciones internacionales (OI) desempeñan un papel fundamental para ayudar a los países a encontrar soluciones a problemas comunes. Pero para que las OI brinden un apoyo óptimo a los países y sus poblaciones, sus instrumentos internacionales deben ser inclusivos, comprensibles y tener un impacto tangible. Este Compendio de Prácticas de Organizaciones Internacionales reúne las experiencias de alrededor de 50 OI con diferentes mandatos, miembros y marcos institucionales para obtener lecciones para la elaboración de normas internacionales. El Compendio examina la diversidad de instrumentos en el ecosistema normativo internacional; describe tendencias y desafíos; y analiza cómo fortalecer la implementación y evaluación de los instrumentos internacionales, garantizar la participación eficiente de las partes interesadas y maximizar las oportunidades de coordinación entre las OI. El Compendio de las OI está diseñado para servir no solo a todos los profesionales de políticas nacionales e internacionales, sino también a los actores de la sociedad civil, expertos académicos, actores privados y ciudadanos que buscan comprender, beneficiarse y posiblemente contribuir al proceso de elaboración de instrumentos internacionales.
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.
Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Corporate Tax Statistics is an OECD flagship publication on corporate income Tax, and includes information on corporate taxation, MNE activity, and base erosion and profit shifting (BEPS) practices. This publication includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series. Corporate Tax Statistics also includes anonymised and aggregated country-by-country reporting data providing an overview on the global tax and economic activities of thousands of multinational enterprise groups operating worldwide. Corporate Tax Statistics was a key output of Action 11 of the OECD/G20 BEPS Project, which sought to improve the measurement and monitoring of tax avoidance. This fourth edition of the database contains an expansion of the anonymised and aggregated statistics Country by Country Reporting Data as well as, for the first time, information on standard withholding tax rates for OECD and IF member jurisdictions.
Growing climate change is putting global energy security at risk, threatening the reliable supply of fuels and resources. Climate change directly affects every aspect of the energy system, from the extraction, processing and transport of fuels and minerals, to the potential, efficiency and reliability of power generation, to the physical resilience of energy infrastructure, as well as impacting energy demand patterns. According to most scenarios, climate change disruptions are likely to increase in magnitude in the coming decades. A comprehensive understanding of climate effects on energy supply and demand is crucial to strengthening the resilience of energy systems.
This report provides a comprehensive overview of the climate impacts and hazards facing energy systems, with projections up to the end of the 21st century. It also presents effective measures for energy suppliers, consumers and public authorities to enhance climate resilience, with cost-benefit analysis proving that investments in climate resilience bring long-term benefits.
Coal and its emissions are a critical issue as the world contends with both the global energy crisis and the climate crisis. This report presents pragmatic, real-world guidance on how policymakers can achieve a reduction in carbon dioxide emissions from coal without harming economies or energy security, outlining measures to finance energy transitions and address their social and employment aspects. It also explores the options for the power sector and other parts of the economy where coal plays a notable role. It examines a range of policy and technology areas, including the potential for carbon capture, utilisation and storage. And it addresses investment and financing needs, taking into account the importance of ensuring reliable and affordable energy supplies and of tackling the social consequences of change.
India has achieved major progress in its energy sector over the last two decades. Still, investment needs to scale up considerably to meet the government’s ambitions to achieve 500 GW of renewable energy capacity and energy-intensity reductions of 45% by 2030. Targeted application of public funds, alongside international climate and development finance, can crowd in investors and channel private capital to meet India’s clean energy goals. The Clean Energy Finance and Investment Roadmap of India highlights key actions needed to accelerate the development of energy efficiency measures in micro, small and medium enterprises, offshore wind and green hydrogen production. The report provides a comprehensive overview of the initiatives to date and challenges to scale up investments. It also provides a number of tailored recommendations for the Government of India, development partners and the private sector.