L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d’aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l’aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L’objectif est d’accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l’intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
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".
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”.
This pilot monitoring report assesses Moldova’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Moldova’s anti-corruption policy, including the development of an evidence-based anti-corruption strategy, adoption of legislative provisions and establishment of dedicated bodies responsible for the enforcement of these provisions. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This pilot report, elaborated before Russia’s large-scale aggression against Ukraine, examines Ukraine’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Ukraine’s anti-corruption institutions, investigation and prosecution of corruption offences and the overall enforcement framework. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This pilot report analyses Georgia’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Georgia’s National Anti-Corruption Strategy, reforms of the judiciary and public prosecution system and public trust in the independence and integrity of these institutions. For each area of analysis, the report identifies areas for improvement and provides recommendations.
This pilot monitoring report assesses Armenia's anti-corruption reforms and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Armenia’s steps in building anti-corruption institutions and Armenia’s measures to detect, investigate and prosecute high-profile corruption cases. The report also identifies areas for improvement and provides recommendations.
This pilot report assesses Azerbaijan’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Azerbaijan's anti-corruption policy documents, the investigation and prosecution of corruption offences and the overall enforcement framework. The report also identifies areas for improvement and provides recommendations.
The OECD Recommendation on Children in the Digital Environment provides guidance for governments and other stakeholders on putting in place policies and procedures to empower and protect children in the digital environment. The Recommendation was developed in recognition that the digital environment is a fundamental part of children’s daily lives, and that strong policy frameworks are needed to both protect children from any potential harm, and to help them realise the opportunities that it can bring.
This companion document aims to assist governments and other stakeholders in implementing the Recommendation. It expands upon the context in which the Recommendation was developed, and considers in detail specific aspects of the Recommendation, in particular different stakeholders and their roles (e.g. parents, governments, digital service providers) as well as key underlying concepts such as children’s privacy, digital literacy and child safety by design.
L’un des principaux obstacles à une action climatique plus ambitieuse est que les initiatives visent essentiellement à apporter des modifications mineures à des systèmes qui sont fondamentalement non durables. Le rapport précité applique l’approche de l’OCDE axée sur le bien-être au secteur des transports. Il s’appuie sur le rapport « Accélérer l’action pour le climat » et encourage les pays à centrer leur action en faveur du climat sur la mise en place de systèmes qui – par nature – améliorent le bien-être tout en nécessitant moins d’énergie et de matières, et donc produisent moins d’émissions. Le rapport met en évidence trois phénomènes à l’origine de la dépendance à la voiture et du niveau élevé des émissions : le trafic induit, l’étalement urbain ainsi que l’érosion des solutions de mobilité active et partagée. Il formule en outre des recommandations à l’intention des pouvoirs publics pour mettre fin à cette dynamique et réduire les émissions tout en améliorant le bien-être : la réorganisation radicale des rues, l’aménagement de l’espace axé sur la création de proximité, ou des mesures visant à généraliser la mobilité partagée. L’analyse montre également pourquoi l’efficacité et l’acceptabilité par la société de la tarification du carbone ainsi que les politiques incitant à l’électrification des voitures peuvent sensiblement se développer une fois que les pouvoirs publics accordent la priorité à la refonte des systèmes.
This Compendium takes stock of the use of emerging technologies such as artificial intelligence (AI), fifth-generation mobile telecommunication technologies (5G), and the Internet of Things (IoT) across G20 members to sustain public service continuity and provide the basis for recovery from the COVID-19 crisis. It presents 120 practices in G20 members highlighting how governments can significantly transform themselves and make the best use of digital technologies and data to serve economies and societies better, foster international collaboration, and accelerate the development of the most successful use cases. This report was originally submitted to the G20 Digital Economic Task Force in July 2021.
This report acts as a descriptive guide to the experience of digital identity for individuals and a potential departure for future work to realise the opportunities offered by trusted and portable digital identity. It presents the policy and normative context for digital identity, uses of digital identity during the COVID-19 crisis and the necessary enabling conditions for successful development and adoption. This report was originally submitted to the G20 Digital Economic Task Force in July 2021.
The report on the G20 Survey on Agile Approaches to the Regulatory Governance of Innovation showcases ongoing efforts of G20 governments to revisit how they regulate in today’s fast-paced global innovation landscape. Survey results show that G20 members are keenly aware of the far-reaching implications of innovation in terms of both challenges and opportunities for regulatory policy and governance. In line with the OECD Recommendation on Agile Regulatory Governance to Harness Innovation, they are taking important steps in that respect. To facilitate mutual learning as well as the diffusion of good practices, the present report provides a range of examples of the measures adopted by governments in order to accommodate innovation-driven disruption while upholding fundamental rights, democratic values and the rule of law, and ensuring a sufficient level of protection for citizens and the environment.
The OECD Anti-Bribery Convention is the foremost global legal instrument for fighting the supply side of foreign bribery. The supply side of foreign bribery relates to what bribers do – it involves offering, promising or giving a bribe to a foreign public official to obtain an improper advantage in international business. In contrast, the demand side of foreign bribery refers to the offence committed by public officials who are bribed by foreign persons.
This study explores whether there is a "flip side" to enforcement actions that ended in sanctions for the supply-side of a foreign bribery transaction. It focuses on what happened on the receiving end of this transaction. That is to say, were the public officials in the demand-side country also sanctioned or otherwise disciplined?
The media and investigative journalism play a crucial role in bringing allegations of corruption to light and fighting against impunity. International consortiums of investigative journalists are an example of an international cooperation that leads to tangible results in bringing financial and economic crime to the attention of the public and law enforcement authorities. Media reporting is an essential—albeit untapped—source of detection in corruption cases.
This report documents and analyses material collected through country reviews undertaken by the OECD Working Group on Bribery in International Business Transactions and through responses to the OECD Survey on Investigative Journalism. It explores good practices and challenges in the detection of international corruption cases via media reporting and investigative journalism.