Browse by: "2024"

This reference guide provides a good grounding in what tax administration reform is, why it is important, what is involved in implementing it, and who should be involved in the reform process. The materials covered in this reference guide are designed to cover the key practices that have been proven to assist the management of reform efforts and will give the tax administrations the best chance of success in developing and implementing reform programs. This guide is divided into five chapters highlighting key terms and definitions, processes to develop and manage a reform program, and how to plan and manage a reform project. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.

Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.

This report analyses the main actions taken by the Ecuadorian government to bring together the public and private sectors, academia, civil society organisations and citizens in promoting public integrity. Based on this analysis, the report offers recommendations to help Ecuador foster a culture of integrity across all of Ecuadorian society.

This report takes stock of the project carried out by the OECD, Arantzazulab, and public authorities in the town of Tolosa and the province of Gipuzkoa (Spain) to experiment with the use of public deliberation. It explores ways to improving deliberative processes in the Basque region, including looking at the link between those who participate in deliberative processes and the broader public, the role of civil servants in ensuring ownership of deliberative processes, the governance structure, or making evaluation and follow-up more systematic. The report also sets out three pathways to promoting and systemising deliberation across all levels of government in the Basque Country: 1) institutionalising deliberative practices; 2) embedding deliberation in public administration; and 3) mainstreaming deliberation both within and outside government.

The transition towards a green economy, the rapid development of new digital technologies and cultural change are some of the forces disrupting traditional career paths, resulting in more fluid and diversified career trajectories. To benefit from increased longevity, workers will increasingly have to consider job mobility at middle and older ages, changing jobs or careers more frequently than in the past. Making successful career transitions, however, tends to be more difficult for workers at older ages due to health issues, unfamiliarity with relevant technology or a lack of recent job search experience. This may result in a mismatch between the types of jobs they want and the jobs that employers may provide. This report presents evidence on recent trends in career mobility and the consequences for individual workers in terms of pay and other job characteristics. It identifies key employer and public policies that can help facilitate career mobility that results in better employment choices at older ages. This requires overcoming discriminatory views towards older workers, improving job flexibility choices and ensuring that government policy supports voluntary career mobility.

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.

This Policy Guidance aims to support the effective and practical delivery of official development assistance (ODA) for inclusive governance, focusing on the central elements of a development project or programme – analytics and diagnostics, programme design and implementation, monitoring, evaluation and learning. Issued by the Governance Network of the OECD Development Assistance Committee (DAC), this Guidance for governance practitioners recommends a series of policy and practical measures designed to reduce social, political and economic exclusion, and enable more inclusive development impacts. Building on a dedicated multi-year programme of work, expert insights and the contributions of a designated Advisory Group, it underscores the significance of inclusive governance as a central attribute of SDG16 and the basis for equitable and sustainable development.

As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.

Since 2014, the Flemish government has undertaken a series of reforms of its budgetary system, including the implementation of performance-informed budgeting, which includes both the implementation of spending reviews and performance budgeting. The aim of the reforms is to better integrate policy development and resource allocation and improve the accountability and transparency of the Flemish public sector. This report takes stock of performance-informed budgeting practices in Flanders. It provides an assessment of their key strengths and highlights where improvements can be made. Finally, it includes recommendations to further strengthen the approach to performance-informed budgeting in Flanders.

This report gathers information on alternatives to per- and polyfluoroalkyl substances (PFAS).in cosmetic products, focusing on their commercial availability, current uses, market penetration, feasibility, effectiveness, and cost. PFASs provide a wide range of functions in cosmetic products, acting as hair and skin conditioning agents, emulsifiers, stabilisers, oil and water-resistant agents, lubricants, bulking agents and/or oil-resistant surfactants. Technically and economically feasible alternatives to intentionally used PFASs in cosmetic products are widely available on the market, which implies a high substitution potential. However, substituting PFASs in cosmetics often requires the entire product reformulation to provide the same functionalities to the product, and like-for-like ‘drop-in’ replacements are unlikely to happen.

Romania’s shipbuilding industry, with its roots going back to the early 1900s and a strategic location at the Black Sea and Danube River, plays an important role in the Southeast region’s economy and employment. Romanian shipyards construct a diverse set of vessel types from tugboats to navy vessels. However, the industry has seen a decline, with Romania’s EU ship completion share dropping from 21% in 2016 to just 2% by 2022. Challenges include geopolitical tensions escalating input costs. Nonetheless, opportunities lie in collaborative projects for increased innovation and supporting the green transition in the EU. Emphasizing workforce development and modernizing facilities for eco-friendly vessel construction could help rejuvenate Romania’s shipbuilding sector, further aligning it with environmental trends and technological advancements.

Poland has a long and dynamic history in the shipbuilding industry. The shipbuilding industry in Poland was affected by social and political changes in the late 1980s since most of Poland’s shipyards were owned by the State. Ship completions declined following the 2008 financial crisis and the withdrawal of government subsidies to state-owned shipyards in line with the EU’s state aid rules. Poland’s market share in global ship completions peaked at 2.6% in 2000 and decreased sharply in the 2010s to reach 0.1% in 2020. Since 2009, Polish shipyards have moved from the construction of new ships to ship repair and maintenance. Gdansk Shiprepair Yard Remontowa S.A. is the largest repair shipyard in Europe. The Ministry of Infrastructure announced the Strategy for Responsible Development (SRD) for enhancing the competitiveness of Polish shipbuilding industry in 2017. The Strategy focuses on increasing research and development investments, the modernization of shipyards, and the increase of employment in the sector. As in many other economies, labour and skills shortages have become one of the main challenges for the shipbuilding industry in Poland.

With the rise of the East Asian countries, Italian shipbuilding industry steered its rudder to a more specialized production of complex ship types, in particular cruise ships. Italian shipbuilders have responded with agility to various economic challenges which affected the shipbuilding industry and continued to expand their activities. Italy, one of the world’s leading producers of cruise and passenger ships, built 36% for cruise ships in the world between 2013 and 2022. With a strong supply chain involving local enterprises, the Italian shipbuilding industry has maintained an advanced position in shipbuilding technology, enabling it to support the domestic economy and employment.

The Finnish maritime industry has evolved over five development waves that have made the industry innovative and technologically advanced. Finnish yards are very dependent on the global market given the relatively small size of Finland’s domestic market and the fact that only special vessels are ordered by domestic operators, such as passenger ferries, ice breakers and military ships. Finland’s shipbuilding industry is currently very active in two broad market segments: cruise/passenger ships and Arctic and specialised vessels. Finland belongs to the small circle of four European countries that construct very large cruise ships. As Finnish trade and welfare depend on exports, and as its harbours freeze in winter, the country positioned itself to be the centre of Arctic expertise with the continuous development of ice breaking and special vessels production. Finland has a wide network of companies involved in manufacturing equipment for ships, offshore and other marine activities.

Denmark has a long history in marine industry. Although newbuilding activity has decreased significantly since the late 1970s, based on its long history and well-established expertise within the industry, Denmark continues to have a strong maritime value chain including marine equipment, ship design, ship repair and finance. After the closure of shipyards, the yards have been transformed into industrial innovation sites. The Danish maritime industry’s competitiveness is shaped by its historically strong value chain including marine equipment industry and its several public-private partnerships that contribute to innovations. Several partnerships support decarbonisation in the maritime sector, notably the “Green Ship of the Future” which focuses on exploring new technologies for zero-emission maritime transport and involve many partners from the maritime industry. As in many other economies, securing workforce for the maritime industry has become one of the main challenges in Denmark. To attract young talents, maritime companies and associations in Denmark develop industry-university cooperation such as private-funded research projects and internship programs.

Croatia’s strategic position along the Adriatic Sea has historically positioned it as a key player in the global shipbuilding industry. Despite a significant decline in ship production by 75% in CGT following the sector’s privatisation in 2013, in time with its accession to the EU, the industry remains significant to the country’s economy. Shipbuilding in Croatia has notably shifted towards high-quality niche markets, with a special focus on constructing yachts and polar cruise ships and growing demand for environmentally friendly vessels, including electrically powered and alternative fuel-capable vessels. Employment in Croatian shipyards has significantly decreased since privatisation and challenges in attracting and retaining skilled labour persist. The maritime sector's shift towards net-zero emissions, coupled with collaborative projects within the EU, presents opportunities for technological progress and an increased orderbook.

Peer reviews of competition law and policy are a valuable tool to reform and strengthen a country’s competition framework. This peer review of the Dominican Republic presents the evolution of its competition regime over the last few years and assesses the effectiveness of its current competition law and policy. It provides recommendations to help the Dominican Republic strengthen its competition regime and institutions, developed and discussed at the Peer Review examination carried out during the 2023 OECD-IDB Latin American and Caribbean Competition Forum.