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This conference proceedings examines private pension reform in OECD countries, covering regulatory and supervisory issues, benefits, and system structure and coverage.
The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
This publication is concerned with all policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations.
This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts for mitigating greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents the coverage, method and data sources used for constructing the online database, and further discusses caveats and data interpretation.
This report is concerned with policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations.
This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts to mitigate greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents methods for combining the IEA and OECD support estimates and for measuring the support element of government credit assistance.
This report draws on more than 1 300 government budgetary transfers and tax expenditures providing preferential treatment for the production and consumption of fossil fuels as documented in the 2020 OECD Inventory of Support Measures for Fossil Fuels to track progress in reform of support. It sets out principal trends across 50 OECD, G20 and European Union (EU) Eastern Partnership (EaP) economies, including as resulting from the COVID-19 crisis and novel sectoral decomposition of Inventory data. It reports on developments in tracking and monitoring fossil fuel support in the context of the G20 and the UN Sustainable Development Goals, and with respect to enhancing the interpretation of tax expenditure data. Finally, the report offers a sequential framework to assist governments assess and address the effects of fossil-fuel support measures and their reform, given ongoing challenges in gaining traction for reform.
After a slow recovery from the pandemic, the Mexican economy has navigated well the global environment of tightening financial conditions and heightened uncertainty. Fiscal policy has a robust track record in attaining fiscal targets and keeping public debt low. Higher tax revenues would allow to maintain fiscal prudence and to address important spending needs in productivity enhancing areas, such as education, infrastructure, the digital and green transitions, and the fight against corruption and crime. Mexico has large potential to attract investment from companies looking to relocate their operations to North America. This is also a significant opportunity to spread the benefits of trade throughout the country and to create more and better value chain linkages. Fully harnessing these opportunities will require addressing long-standing challenges related to transport and digital connectivity, regulations or the rule of law, and shifting to renewables. Improving education outcomes and reducing gender gaps and informality would help to continue the recent fall in income inequality, while also strengthening the country’s growth potential. Improving access to adequate housing and more coordination across, urban, housing and transport infrastructure policies would enhance Mexicans’ living conditions, reduce urban sprawl and improve urban mobility.
SPECIAL FEATURE: IMPROVING HOUSING AND URBAN DEVELOPMENT POLICIES
This new web format for Country Notes on Fossil Fuel Support provides interactive on-line access to the latest data from the OECD Inventory of Support Measures for Fossil Fuels by country – identifying and estimating the value of support arising from policies that encourage the production or consumption of fossil fuels. The web version allows users to download, share and play with the data. Interactive graphics enable data visualisation, in national currency, by beneficiary and by energy product. These Country Notes provide, for each of the 50 economies covered in the Inventory, a snapshot of energy market structure, the current state of energy prices and taxes, and recent developments and trends in fossil fuel support. Data and country notes for the EU Eastern Partnership (EaP) countries have been collected and prepared as part of the GREEN Action Task Force.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in Greece, competition in professional services, and competition in solid waste management.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in Ireland, competition and regulation in the insurance industry, and oligopoly.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on leniency programs to fight hard core cartels, competition law and policy in Italy, and competition law and intellectual property rights.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition in postal services, merger law and policy, and OECD competition law recommendations, developing countries and possible WTO competition rules.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on mergers in financial services, competition in the regulation of banks, and competition law and policy in Spain.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on regulation and competition in broadcasting, competition law and policy in Korea, and competition law and policy developments in Brazil.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on hard core cartels, competition law and policy in Hungary, and airline mergers and alliances.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on liberalisation, regulation and growth; competition law and policy in Denmark; merger law; buying power of multiproduct retailers; and application of competition policy to high-tech markets.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on trade and competition policies, competition law and policy in Mexico, the essential facilities concept, and abuse of dominance and monopolisation.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on regulatory reform, demonopolisation and privatisation; transnational mergers; positive comity; competition law and policy in Japan and in the Baltics; the relationship between competition and regulatory authorities; and efficiency claims.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on the Asian and Russian economic crises, competition policy and international rules, competition policy in the Netherlands, the failing firm defence, and film distribution.
Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in the United States, competition law in the courts, the role of economics in competition cases, judicial review and enforcement of competition cases, and competition in railroads.