This note considers the combined effect of ex ante and ex post instruments, to provide a picture of how G7 jurisdictions are addressing large platforms’ use (and misuse) of market power. It focuses on key competition concerns at the heart of multi-jurisdictional efforts in digital markets, and on the patterns that can be identified in terms of both platforms’ conduct and enforcement activities in G7 countries. With this aim, the note analyses a number of recent antitrust cases, to understand what conducts have been deemed most problematic by competition authorities thus far, and what remedies were implemented to address the concerns. These patterns are then observed in light of the provisions contained in recent ex ante reforms, in order to appraise the complementarities and overlaps between the two types of instruments. Further, the note gathers preliminary evidence around large platforms’ compliance strategies and whether extra-territorial effects are arising, to shed some light on the global implications of national enforcement activity in digital markets.
Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que le lithium, qui est principalement utilisé pour la production de batteries. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix du lithium en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de lithium de manière adéquate.
En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos. Esto puede ser especialmente complejo en el caso de minerales semiprocesados como el litio, que se utiliza principalmente para la producción de baterías. El anexo presentado en este reporte aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF Determinación del precio de los minerales: Un marco en materia de precios de transferencia para identificar los principales factores económicos que influyen en el precio del litio a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de litio.
This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between tax administrations, the XML schema can also be used for domestic reporting of CRS information by Reporting Financial Institutions, to the extent permitted under domestic law of the relevant jurisdiction.
This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF information between tax administrations, the XML schema can also be used for domestic reporting of CARF information by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law of the relevant jurisdiction.
The Goodwill Committee is an Egyptian governance body established within the Ministry of Justice to facilitate the amicable resolution of international parental child abduction cases. Its primary mission is to protect individual rights and promote global co-operation. This report evaluates the Committee's mandate and composition to help Egypt promote child-friendly justice and ensure that the best interests of children are embedded in Committee processes. To support comprehensive reform, the OECD assessment and recommendations focus on three areas: improving existing governance, considering multilateral ratification, and developing mechanisms to address systemic barriers and deter the occurrence of cases.
Ce rapport présente des projections jusqu'en 2040 de l'utilisation des plastiques, de la production de déchets et de leurs impacts environnementaux. Il donne un aperçu des avantages environnementaux potentiels et des conséquences économiques de différents niveaux d'ambition politique internationale visant à mettre fin à la pollution plastique. Les scénarios stylisés élaborés dans ce rapport diffèrent par le degré de rigueur des politiques, leur portée sur l'ensemble du cycle de vie et leur couverture géographique. L'analyse s'appuie sur une modélisation détaillée pour montrer que le statu quo n'est pas viable, mais qu'un ensemble de mesures ambitieuses mises en œuvre à l'échelle mondiale et fondées sur une approche de l'ensemble du cycle de vie pourrait pratiquement mettre fin aux rejets de matières plastiques dans l'environnement d'ici à 2040. Cet objectif pourrait être atteint à des coûts globaux modestes, à condition que les obstacles techniques, économiques et de gouvernance puissent être surmontés. Une approche politique ciblant toutes les étapes du cycle de vie des plastiques est plus efficace et plus rentable que les approches axées uniquement sur l'amélioration de la gestion et du recyclage des déchets. Pour mettre fin à la pollution plastique, la mobilisation d'importantes ressources financières et une coopération internationale solide seront nécessaires pour remédier aux différences de coûts et de capacités entre les pays. Les conclusions de ce rapport peuvent informer les décideurs politiques et les négociateurs sur les implications environnementales et économiques des différentes visions d'un traité sur les plastiques, ainsi que sur les aspects liés à sa mise en œuvre.
Plastics provide multiple benefits to society, but their lifecycle − from feedstock extraction and polymer production to use and disposal − contributes to pollution, climate change and biodiversity loss. Current policies are inadequate to meaningfully alter trends in plastic flows and related pollution.
This report provides insights into the potential environmental benefits and economic consequences of different levels of international policy ambition towards ending plastic pollution by 2040. Based on the quantification of the main drivers of plastics production and use, waste and pollution, the report provides projections of the plastics lifecycle, waste generation and treatment, as well as related leakage to the environment. The report presents and contrasts a range of policy scenarios with varying levels of ambition in terms of the stringency, lifecycle scope and geographical coverage of policies implemented. Its findings can inform a critical stage of international negotiations to develop a legally binding agreement to end plastic pollution.
This OECD Emission Scenario Document (ESD) is intended to provide information on the sources, use patterns, and potential release pathways of chemicals used in hydraulic fracturing. The document presents standard approaches for estimating the environmental releases of and occupational exposures to chemicals used in hydraulic fracturing.
The scope of the ESD only applies to chemicals used during hydraulic fracturing activities for oil and gas wells. This ESD does not consider the manufacture and formulation of hydraulic fracturing chemicals, or the use of chemicals in well development prior to petroleum/gas production.
While OECD ESDs traditionally focus on the potential releases of chemicals from industrial processes, this document also assesses the potential occupational exposures to hydraulic fracturing fluid additives. Worker exposure information is included in this document.
နိုင်ငံစုံစီးပွားရေးလုပ်ငန်းများအတွက် OECD လမ်းညွှန်ချက်များသည် စီးပွားရေး၊ သဘာဝပတ်ဝန်းကျင်နှင့် လူမှုရေးတိုးတက်မှုအတွက် လုပ်ဆောင်နိုင်သည့် အပြုသဘောဆောင်သော ပံ့ပိုးကူညီမှုများကို အသိအမှတ်ပြုအားပေးကာ လုပ်ငန်းဆောင်ရွက်မှုများသည် အလုပ်သမားများ၊ လူ့အခွင့်အရေး၊ သဘာဝပတ်ဝန်းကျင်၊ လာဘ်ပေးလာဘ်ယူမှု၊ စားသုံးသူများနှင့် ကော်ပိုရိတ်ဆိုင်ရာ ဆိုးရွားသော အကျိုးသက်ရောက်မှုများ ဖြစ်ပေါ်နိုင်သည်ကို အသိအမှတ်ပြုပါသည်။ အုပ်ချုပ်မှု။ ဤလမ်းညွှန်ချက်သည် စီးပွားရေးလုပ်ငန်းများကို တာဝန်သိစီးပွားရေးလုပ်ဆောင်မှုအတွက် လုံ့လဝီရိယရှိရှိ နားလည်ပြီး အကောင်အထည်ဖော်ရန် ကူညီပေးသည်။ ၎င်းသည် အစိုးရများနှင့် သက်ဆိုင်သူများကြားတွင် တာဝန်ရှိသော စီးပွားရေးလုပ်ဆောင်မှုဆိုင်ရာ ဘုံနားလည်မှုကို မြှင့်တင်ရန်လည်း ကြိုးပမ်းသည်။
This is the ninth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2023 in 90 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.
Cada vez hay más indicios de que la prevalencia de determinadas circunstancias sociales y económicas provocan que algunas comunidades y grupos sufran una exposición desproporcionada a los peligros ambientales, soporten una parte no equitativa de los costes asociados a la política ambiental y enfrenten más obstáculos para participar en el mundo de la toma de decisiones en materia de medio ambiente.
Este informe examina la pluralidad del concepto de justicia ambiental, sus pilares conceptuales subyacentes y su aparición en diferentes contextos de todo el mundo. Asimismo, recoge el primer inventario de políticas implementadas por los gobiernos de los países de la OCDE, pero no solo de ellos, para tratar de atajar las preocupaciones en materia de justicia ambiental, basándose en las 26 respuestas a la Encuesta sobre Justicia Ambiental de la OCDE y en un análisis documental complementario de un conjunto más amplio de países.
Směrnice OECD pro nadnárodní podniky uznávají a podporují pozitivní přínosy, které mohou mít podniky k hospodářskému, environmentálnímu a sociálnímu pokroku, a zároveň uznávají, že podnikatelské aktivity mohou mít negativní dopady na pracovníky, lidská práva, životní prostředí, úplatkářství, spotřebitele a správu a řízení podniků. Tyto pokyny pomáhají podnikům pochopit a zavést náležitou péči pro odpovědné podnikání. Snaží se také podpořit společné chápání odpovědného chování podniků mezi vládami a zúčastněnými stranami.
In June 2023, the OECD organised a seminar series on the Management of Hazardous Substances at Port Areas. The first seminar presented examples from countries on the functioning of their ports with regard to the management of hazardous substances. The second focused on elements of chemical accidents management at port areas. A background report was developed for the seminar series and a survey was conducted amongst delegations, the goal of which was to collect information on what are perceived as the main challenges to managing chemical accidents risks and safety at port areas and possible means for improvement. This document builds on the background report developed for the seminar series supplemented with the conclusions from the seminars as well as the results from the survey.
The OECD Working Party on Chemical Accidents (WPCA) organised a half-day thematic session at the occasion of its 32nd meeting on 26th October 2022. This thematic session covered two themes: How to make lessons from accidents work? and Challenges and issues arising from decarbonisation and the energy transition. The thematic session was organised as a brainstorming meeting with presentations from experts and discussion to exchange on challenges in these two particular areas. This report summarises the main conclusions from the thematic session.
The report is the first ever mapping of financial and technical assistance to industry decarbonisation in emerging and developing economies (EMDEs). It aims to provide key trends and findings on the financial and technical assistance for industry decarbonisation in emerging and developing economies (EMDEs). The mapping report highlights different types of financing sources, such as public bilateral and multilateral assistance, private finance mobilised by official development finance interventions, philanthropies, and institutional investors. It also highlights keys areas for action based on the report’s findings that could help to increase the focus of financial and technical assistance for industry decarbonisation in EMDEs, as well as their impact on GHG emissions reduction. One key conclusion drawn from the report shows that, financial and technical assistance for industry decarbonisation in EMDEs has not received the necessary attention so far.
Nel primo semestre del 2024 l'economia mondiale ha continuato a dar prova di resilienza ed è proseguito il calo dell'inflazione. Si prevede che tali tendenze continuino nel 2025, con una crescita globale che si stabilizzerà a un ritmo moderato e un'inflazione che tornerà all'obiettivo nella maggior parte dei Paesi entro la fine del medesimo anno. Tra i principali rischi a breve termine figurano le persistenti tensioni geopolitiche e commerciali, la possibilità di un rallentamento della crescita per effetto dell'allentamento delle pressioni sul mercato del lavoro e le potenziali perturbazioni dei mercati finanziari qualora la disinflazione non segua un andamento regolare, come previsto.
Secondo il presente Rapporto intermedio, i tassi di riferimento dovrebbero essere abbassati in funzione del calo dell'inflazione, ma le tempistiche e il ritmo di detti tagli dovrebbero essere attentamente ponderati per garantire che l'inflazione ritorni all'obiettivo in maniera sostenibile. Per assicurare la sostenibilità delle finanze pubbliche occorre compiere maggiori sforzi al fine di contenere la spesa pubblica, aumentare le entrate e migliorare i quadri di bilancio. È essenziale imprimere un nuovo slancio alle riforme del mercato dei prodotti volte a rafforzare la concorrenza per dare una svolta alla crescita e contribuire ad allentare le pressioni fiscali.
Il Rapporto intermedio fornisce un aggiornamento delle valutazioni riportate nell'edizione di maggio 2024 delle Prospettive economiche dell'OCSE (Volume 2024, numero 1).
L’économie mondiale a continué de faire preuve de résilience au premier semestre de 2024, et l’inflation a poursuivi son repli. Ces tendances devraient se poursuivre en 2025, avec une croissance mondiale se stabilisant à un rythme modéré et l’inflation revenant à son objectif dans la plupart des pays d’ici la fin de 2025. Parmi les principaux risques à court terme, on peut citer la persistance des tensions géopolitiques et commerciales, la possibilité d’un ralentissement de la croissance suite à l’atténuation des tensions sur le marché du travail, et des perturbations potentielles sur les marchés financiers si la trajectoire de désinflation régulière prévue devait ne pas se concrétiser.
Selon le Rapport intermédiaire, les taux directeurs devraient être abaissés à mesure que l’inflation diminue, mais le calendrier et le rythme de ces baisses de taux devraient être soigneusement évalués de façon à garantir un retour durable de l’inflation vers sa cible. Des efforts sont encore nécessaires pour contenir les dépenses publiques, accroître les recettes et améliorer les cadres budgétaires afin d’assurer la viabilité des finances publiques. Donner un nouvel élan aux réformes des marchés de produits pour renforcer la concurrence est indispensable pour prendre le tournant de la croissance et atténuer les tensions budgétaires.
Les Perspectives économiques intermédiaires constituent une actualisation de l’évaluation présentée dans les Perspectives économiques de l’OCDE, volume 2024, Numéro 1 (édition numéro 115).
Le Manuel sur la neutralité concurrentielle présente un ensemble de bonnes pratiques, fondées sur des exemples tirés de l'expérience de divers pays, dans le but d’aider les agents publics à repérer et à réduire des distorsions de la concurrence induites par une intervention de l’État. Il a pour objet d’accompagner la mise en œuvre des principes énoncés dans la Recommandation du Conseil de l'OCDE sur la neutralité concurrentielle visant à promouvoir l’équité des conditions de concurrence, et porte sur les principaux thèmes de la Recommandation : le droit de la concurrence et son application, l'environnement réglementaire, les marchés publics, les aides publiques et les compensations pour obligations de service public.
The global economy remained resilient in the first half of 2024, and inflation has continued to moderate. These trends are projected to continue into 2025, with global growth stabilising at a moderate pace and inflation returning to target in most countries by the end of 2025. Key near term risks include persisting geopolitical and trade tensions, the possibility of a growth slowdown as labour market pressures fade, and potential disruptions in financial markets if the projected smooth disinflation path does not materialise.
The Interim Report says that policy interest rates should be lowered as inflation declines, though the timing and pace of rate reductions should be judged carefully to ensure that inflation returns durably to target. Stronger efforts to contain government spending, enhance revenues and improved budgetary frameworks are needed to ensure fiscal sustainability. Reinvigorating product market reforms to strengthen competition is an essential step to turn the corner on growth and help alleviate fiscal pressures.
The Interim Report is an update on the assessment in the May 2024 issues of the OECD Economic Outlook (Volume 2024 Issue 1).