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In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has continued at OECD-level to refine the understanding of the information needs of tax administrations, the information they have available and the steps needed to deliver increased transparency in this area. Against this background, this report sets out the building blocks to bring increased transparency into practice. These building blocks can be adopted incrementally by interested jurisdictions, starting with maximising exchanges of readily available information between interested jurisdictions and progressively moving towards more structural solutions for international co-operation on real estate, underpinned by reliable data sources and efficient methods for receiving the information that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when real estate is held through legal entities or arrangements. This report was prepared by the OECD to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.

This toolkit offers practical advice to development co-operation and humanitarian assistance providers adhering to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions to strengthen local ownership and leadership, and support civil society in partner countries as independent development and humanitarian actors – particularly through more equitable partnerships between and within civil society organisations (CSOs). It is a companion piece to the 2023 OECD toolkit of the same series, Funding civil society in partner countries: Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance.

This report assesses and monitors progress in the design and implementation of SME policies in the Latin America and the Caribbean (LAC) region. It was developed as part of the OECD LAC Regional Programme, in co-operation with CAF-Development Bank of Latin America and the Caribbean and the Latin American and Caribbean Economic System (SELA). The 2024 report tracks progress made since 2019 across eight policy dimensions and presents the latest key findings on SME development and related policies. It identifies emerging challenges impacting SMEs in the region and provides recommendations for governments to build a successful SME sector. The 2024 edition, the second in the series, benefits from an updated methodology that analyses SME digital transformation support policies, introduces a green economy pilot dimension, and incorporates a cross-cutting gender approach. This edition extends the coverage by introducing two new countries (Brazil and Paraguay) to the already seven participating countries (Argentina, Chile, Colombia, Ecuador, Mexico, Peru and Uruguay), guaranteeing the inclusion of all members of the Pacific Alliance and Mercosur.

Well-funded public transport services that provide easy access for all citizens to the opportunities they seek are essential to decarbonising transport, making our cities more liveable, and connecting people living in rural areas. This report aims to help governments meet the challenge of funding public transport sustainably and equitably. It recommends revisiting investment allocations, moving away from a road focus, and ensuring the efficiency of public transport services. Governments must also optimise the contributions of users, indirect beneficiaries of public transport (including landowners and businesses) and the public sector.

This report discusses the role of Korea's active labour market policies (ALMPs) and one-stop shops for employment and social services in fostering a more inclusive labour market. It highlights the innovative digital tools that the Korean authorities have adopted using state-of-the-art technologies to provide ALMPs as well as their strategy for continuous improvement of the digital ecosystem. This report on Korea is the fifteenth country study published in this series.

Society at a Glance 2024: OECD Social Indicators, the tenth edition of the biennial OECD overview of social indicators, addresses the growing demand for quantitative evidence on social well-being and its trends. The report features a special chapter on fertility trends which discusses evidence from recent OECD analysis on the effect of labour market outcomes, housing costs and different aspects of the family policy framework (e.g. parental leave, childcare, and financial supports) on fertility trends and highlights key policy challenges. This edition of Society at a Glance also includes a special section based on the 2022 OECD Risks that Matter Survey on people’s perceptions of social and economic risks and the extent to which they think governments address those risks effectively. Society at a Glance presents 25 social indicators, 5 each in chapters on General context, Self-sufficiency, Equity, Health, and Social cohesion. These indicators include data for 38 OECD member countries and, where available, accession and key partners countries (Argentina, Bulgaria, Brazil, Croatia, China, India, Indonesia, Peru, Romania, and South Africa) and another other G20 country (Saudi Arabia).

As the pace of technological change accelerates, reaching the digital frontier – and staying there – is increasingly challenging. This report analyses Norway’s digital performance, policies and priorities to inform the development of a new national digital strategy that seeks to sharpen Norway’s competitive edge and ensure that digital transformation benefits all Norwegians. It outlines the digital priorities and trends that will shape Norway’s digital future and maps its digital policy ecosystem. The report further assesses Norway’s digital performance based on the OECD Going Digital Toolkit dashboard of indicators and analyses its digital policies through the lens of the OECD Going Digital Integrated Policy Framework. It concludes with policy recommendations to achieve a more digital, innovative and inclusive Norway.

The joint OECD-UNHCR publication series “Safe Pathways for Refugees” collects data from 37 OECD countries and Brazil on entry permits issued for work, study and family reunification to nationals of seven origin countries associated with high asylum needs. The latest, fourth edition maps the availability and use of such complementary pathways from 2010 to 2022, highlighting key trends and recommendations for the international community.

The impacts of epidemics and pandemics can go beyond health and the health sector, threatening livelihoods and other economic sectors. The complexity and uncertainty surrounding these events and the potential multidimensional and distributional impacts of response options imply that policy-making should be informed by evidence from the integration of disciplines and through intersectoral collaborations. Integrated epidemiologic-macroeconomic modelling (integrated modelling) can serve as a tool to explicitly adopt a multi-perspective and multi-dimensional approach to epidemics and pandemics and systematically consider the benefits and costs of different policy strategies and their distribution within society. Although integrated modelling promises to overcome the siloed disciplines and inherent tensions of priority-setting, the use of mathematical modelling in policy-making and the capacity of producing integrated models vary across country contexts. This guide proposes four initiatives and associated activities that can be adapted to context to enhance the production and use of integrated modelling before, during and after an epidemic or pandemic.

This report analyses the legislative and institutional framework in France relating to the transparency and integrity of foreign influence activities. It identifies concrete policy measures adapted to the French context to make foreign influence activities more transparent, and to discourage foreign interference attempts that are made notably through opaque lobbying and influence activities. It also ensures that the risk of foreign interference is better taken into account when public officials move between the public and private sectors.

From steering decision-making in times of complexity to stewarding cross-cutting policies and guiding good practices across the public administration, centres of government (CoGs) play an important role in achieving government ambitions. CoGs have recently found themselves under pressure to help navigate increasingly complex policy challenges in an environment characterised by multiple crises, polarisation and declining trust in public institutions. This compendium gathers and shares practices and experiences of CoGs in undertaking their various roles and functions. It describes the mechanisms CoGs use in roles such as bridging the political-administrative interface, stewarding cross-cutting policies, guiding public administration reform, and engaging with citizens and other stakeholders. Finally, it discusses the lessons learnt and key enablers that emerge from the experiences. This compendium serves CoG leaders and government officials who seek to better understand the role of the centre in contributing to better outcomes for citizens and society.

The COVID-19 pandemic underscored the critical need for health systems to be resilient against major disruptions. Despite the significant impact that crises such as pandemics, climate change effects, geopolitical conflicts, financial collapses or digital failures can have on economies and societies, policy makers in the health sector lack tools to test how their health systems would cope with extreme stress. Seizing a narrowing policy window in a post-pandemic context, the OECD and the European Observatory on Health Systems and Policies, with support from the European Commission, developed a comprehensive methodology culminating in a handbook on "Strengthening Health Systems: A Practical Handbook for Resilience Testing." Inspired by stress tests in various sectors, this methodology was piloted in Finland, Greece, and Spain throughout 2023. The handbook provides health policy makers with tools to assess and enhance their systems' resilience. This is intended to foster policy dialogues and the identification of structural weaknesses as the starting point for targeted investments and remedial policies that will allow health systems to withstand the impact of future shocks more effectively.

Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 sind die steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindeststeuersatz liegt. Dieser Kommentar zu den GloBE-Vorschriften soll Steuerverwaltungen und Steuerpflichtigen Orientierungshilfen bei der Auslegung und Anwendung der Vorschriften geben. Damit fördert er eine einheitliche, kohärente Interpretation der GloBE-Vorschriften, die abgestimmte Besteuerungsergebnisse ermöglicht, wovon Steuerverwaltungen und Steuerpflichtige gleichermaßen profitieren. Der Kommentar erläutert, auf welche Ergebnisse die GloBE-Vorschriften abzielen, und erklärt die Bedeutung bestimmter Begriffe. Zudem veranschaulicht er die Anwendung der Vorschriften auf bestimmte Sachverhalte.

Secure medical supply chains are a cornerstone of resilient health systems. Medical supply chains are complex and internationalised, often involving many suppliers. The COVID-19 pandemic, which combined an unprecedented surge in demand with interruptions in supply and trade, exacerbated pre-existing, rising shortages of essential medicines, such as antibiotics and anaesthetics, and generated shortages of medical devices, such as face masks and respirators. This report offers insights into the risks and vulnerabilities of the supply chains of medicines and medical devices. Policy options to anticipate and mitigate risks of shortages of medicines and medical devices, both routinely and in the context of severe crises, are analysed. Most importantly, the report shows that strengthening the long-term resilience of medical supply chains requires collaborative approaches that balance measures best undertaken by the private sector with those more appropriately managed by governments or supranationally.

This report on scaling up clean hydrogen financing provides a unique and in-depth proposal to transform ideas into attractive investment projects. It highlights how policy and financial risk mitigation mechanisms play a critical role in slashing the funding gap and reducing the cost of hydrogen generation. The findings promise to boost clean hydrogen lighthouse projects to revolutionize this multi-billion-dollar industry, so that emerging markets and developing countries can successfully participate in this nascent sector.