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This report describes what Korea is doing to implement the OECD Anti-Bribery Convention.

This report surveys the legal provisions and the institutions in place in Luxembourg to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced in both the public and private sectors to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by Luxembourg to the review process are also included.

This report surveys the legal provisions and the institutions in place in Norway to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced in both the public and private sectors to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by Norway to the review process are also included.

This report describes what the United Kingdom is doing to implement the OECD Anti-Bribery Convention.

This report surveys the legal provisions and the institutions in place in the United States to combat bribery of foreign public officials and evaluates their effectiveness. It examines the mechanisms introduced, in both the public and private sectors, to prevent and detect acts of bribery of foreign public officials. It also reviews the effectiveness of mechanisms for investigating and prosecuting the offence of bribery of foreign public officials and related offences such as fraud and money-laundering. The report concludes with specific recommendations regarding prevention and detection, as well as prosecution and punishment. Key legal provisions to deter, prevent and fight corruption as submitted by the United States to the review process are also included.

The OECD Guidelines on Corporate Governance of State-Owned Enterprises have provided an internationally agreed benchmark to help governments assess and improve the way they exercise their ownership functions since 2005. This report documents changes in state ownership and SOE governance in both OECD and partner economies and assesses the extent to which the Guidelines have served as a “roadmap for reform” in individual countries since 2015, following the most recent update of the Guidelines. Drawing on practices in up to 31 jurisdictions, it covers organising the state enterprise ownership function; safeguarding a level playing field between SOEs and private businesses; equitable treatment of shareholders and other investors; stakeholder relations and responsible business; transparency and disclosure practices; and professionalising boards of directors. The report supports policy makers by facilitating greater awareness and more effective implementation of the Guidelines.

High and persistent unemployment remains a major economic and social problem for many OECD countries. Currently, some 35 million persons are unemployed across the area and many others are so discouraged that they are not even looking for a job. There is also increasing concern about precarious jobs and in-work poverty in some countries. The OECD Jobs Strategy was launched five years ago in response to these problems. And it works: the available empirical evidence shows that its continued and comprehensive implementation leads to durably lower unemployment and higher employment. What lies behind the disparities in levels and trends of unemployment rates across countries? Why have some countries outperformed others in terms of successfully cutting unemployment? Why do some groups in society - the young, older workers, the low-skilled - have difficulty finding and keeping rewarding jobs in many countries? Should the rise in temporary and part-time jobs be welcomed or resisted? This publication reviews these issues in light of countries’ experience in implementing The OECD Jobs Strategy. It puts the spotlight on groups at the margin of the labour market, and looks at the policies required to better integrate them.

With procurement accounting for 13% of GDP and a third of government expenditures on average in OECD countries, investing in appropriate processes to mitigate risks of waste and corruption leads to efficiency gains considering the financial stakes. In 2008 OECD countries committed to promoting transparency, integrity, good management as well as accountability in procurement with the adoption of the OECD Recommendation on Enhancing Integrity in Public Procurement. This assessment of progress made in OECD countries shows that as a result of austerity measures governments have been under tight budgetary constraints to provide smarter procurement, that is better service delivery at lower cost. Because environmental protection has become a growing societal imperative, the review of progress made shows that there is a strong political push in OECD countries to integrate environmental considerations in procurement. With the economic crisis, some governments have been tempted to use procurement to ease its socio-economic impact on societies by providing a substitute for direct social policies to support employment for specific communities. However few governments have invested in prioritising the objectives pursued through procurement, assessing their costs or benefits, and measuring their actual impact.

Water and its improved governance are critical for economic growth, social inclusiveness and environmental sustainability. Three years after the adoption of the OECD Water Governance Principles, this report takes stock of their use and dissemination. It provides a water governance indicator framework and a set of evolving practices for bench-learning, building on lessons learned from different countries and contexts.
 
Based on an extensive bottom up and multi-stakeholder process within the OECD Water Governance Initiative (WGI), these tools are conceived of as voluntary methodologies to be carried out at country, region, basin and/or city levels to improve water policies. The indicator framework is composed of a traffic light system based on 36 input and process indicators and a checklist with questions on a number of more specific governance conditions. The framework concludes with an action plan to help prioritise steps towards better design and implementation of water policies.

Global events like the Olympics or cultural festivals offer cities a chance to spur growth and capitalize on local assets. However, they also pose risks such as budget overruns and community displacement. The OECD's Global Events Toolkit translates policy advice into actionable steps for governments, organizers, and hosts, ensuring events deliver lasting benefits. In a post-COVID era, where recovery is paramount, maximizing the value of global events is crucial. This toolkit equips policymakers with strategies to create resilient, inclusive, and sustainable outcomes, aligning with OECD's commitment to supporting governments worldwide in realizing the full potential of global events for local development.

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global Forum   and the peer review process. It also contains key relevant documents and authoritative sources  that will guide assessors and reviewed jurisdictions through the peer review process. This handbook is also a unique source of information for governments academics and others interested in transparency and exchange of information for tax purposes.  

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.  It provides contextual background information on the Global Forum and the peer review process.  It also contains relevant key documents and authoritative sources that will guide assessors and reviewed jurisdictions throughout the peer review process.  Assessors should be familiar with the information and documents contained in this handbook as it will assist in conducting proper and fair assessments.  This handbook is also a unique source of information for governments, academics and others interested in transparency and exchange of information for tax purposes.

COVID-19 has accelerated the digitalisation of working and social interactions. Global lockdowns to contain the pandemic have forced firms and workers to perform a wide range of daily functions through virtual means. This has led to greater uptake and acceptance of remote working, which will likely remain in the post-pandemic scenario. Governments and policy responses at the local and regional level can play a decisive role in supporting workers and firms in this transition. This report proposes a number of policy takeaways to guide short and long-term policy making to better prepare regions for what may be a ‘new normal’. The report relies on real-time subnational data to analyse changes in people’s mobility patterns and the determinants of remote working adoption across types of workers and regions. The report identifies different scenarios of settlement patterns that could emerge post-COVID-19, highlighting how changing patterns of work could impact on regional development and a range of policy areas, including infrastructure, healthcare and the environment.

Widespread school closures affected over one billion students during the first year of the COVID-19 pandemic. The vocational education and training (VET) sector has faced particular challenges during the crisis, most notably the fact that the digital learning environments that most education institutions had to rely on during closures don’t work as well for practice-oriented learning – a core component of VET instruction – as they do for academic learning. This report looks at comparative statistics and policy information collected by the OECD across a number of education systems to track the impact of the pandemic on the VET sector.

This document provides the current practices, challenges and strategies for assessing risk of manufactured nanomaterials in circumstances where data is limited, and there is a necessity for more research on specific risk assessment issues. As such, the document presents an overview of the chemical risk assessment paradigm and describes how various member countries have adapted existing regulatory frameworks to the assessment of nanomaterials. It also presents the state of science on nanomaterials risk assessment and highlights priorities for research toward specific risk assessment issues.

This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.