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This report evaluates a range of possible responses to address large-scale NPL stocks, considering complementary internal recovery and market-based disposal solutions. In this sense, the study proposes a framework to encourage a non-performing loan stock reduction strategy that would effectively balance the incentives, costs and risks of key stakeholders including national authorities (and taxpayers), banking institutions, investors and other market participants.

Investment in higher education in OECD countries has increased substantially over the last 20 years, as a result of higher enrolment, increasing costs, government priorities related to skills, and research and innovation. Faced with economic and fiscal challenges, public authorities across the OECD need now more than ever to make thoughtful decisions about how to mobilise, allocate and manage financial and human resources in higher education. Effective action on the part of governments requires knowledge of international trends and alternative policy approaches; evidence from research and policy evaluations; and the practical experience of peers in other countries. The OECD Higher Education Resources Project addresses these needs by providing an accessible international evidence base for policy makers in Resourcing Higher Education, and targeted system-specific analyses in upcoming policy briefs and national policy reviews.

This report provides a baseline understanding of RBC due diligence practices in Ukraine’s energy companies. It focuses on what is happening in practice among key energy companies engaged in hydrocarbons, electricity and utilities, among other sub-sectors, and further outlines key elements related to environmental protection and energy efficiency measures, industrial and community relations, and compliance. It also provides considerations that companies can take into account when improving due diligence practices in aligning with OECD RBC instruments and standards.

This publication is a concise collection of basic information about responsible business conduct in Georgia. It is intended to be used as a resource document primarily by investors, their business partners and suppliers. Government agencies, Georgian enterprises, and civil society might also find it useful.

In order to be able to contribute most effectively to sustainable development and inclusive growth through responsible business conduct (RBC), businesses first need to understand the specific RBC-related context in which they operate. This publication is a concise collection of basic RBC-related information that is intended to be used as a resource document primarily by investors operating in Kazakhstan, although government agencies, domestic enterprises, and civil society might also find it useful. Its objective is to provide information on the existing expectations on RBC in a specific context and on resources that could help investors overcome challenges in translating standards and principles into practice.

This report was undertaken within the framework of the RBC LAC project, which promotes smart, sustainable and inclusive growth in the region by supporting responsible business practices in line with international instruments.

This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining relevant legislation, policies and practices applicable to SOEs in a sample of OECD countries and developing and emerging economies.

This paper helps institutional investors implement the due diligence recommendations of the OECD Guidelines for Multinational Enterprises in order to prevent or address adverse impacts related to human and labour rights, the environment, and corruption in their investment portfolios.

This report investigates how competition agencies can respond to the challenges posed by the multi-sided nature of platform markets, which are particularly common in the digital economy. It asks whether the antitrust tools that are traditionally used to define markets, to assess market power and efficiencies, and to assess the effects of exclusionary conduct and vertical restraints, remain sufficient to address those questions in the context of multi-sided platform markets. It then proposes how these tools might be re-designed or re-interpreted in order to equip competition agencies with the tools they require when analysing these markets.

The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with funding by the European Union. It compiles comparable tax revenue and non-tax revenue statistics for 16 countries in Africa: Cabo Verde, Cameroon,  the Democratic Republic of the Congo, Côte d’Ivoire, Ghana, Kenya, Mauritius, Morocco, Niger, Rwanda, Senegal, South Africa, Swaziland, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to African countries enables comparisons of tax-to-GDP ratios and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean and Asian economies.

This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

This report reviews the implementation and relevance of the former 1998 OECD Council Recommendation concerning Effective Action against Hard Core Cartels [OECD/LEGAL/0294] and highlights recent developments since its adoption. It concludes that the fight against hard core cartels has been a priority of competition law enforcement, and that the 1998 Recommendation should be updated.