This VITARA Reference Guide on Human Resource Management provides a good introduction into what human resource management (HRM) is, how it contributes to a tax administration’s performance, and how it is organized. It looks at some of the key areas of an effective HRM function and explores why they are important. The reference guide includes materials that are designed to cover good practices in the key areas of HRM. These good practices have helped to support tax administrations in the effective management of their human resources. Following the introduction, the reference guide is organized into six chapters highlighting HRM in a tax administration, the importance of HRM strategy, the organization of the HRM function, careers in a tax administration, the key areas of effective HRM, and the relevance of learning and development (L&D).

This OECD Report to G20 Digital Economy Ministers presents practical examples from G20 members on data access and sharing, both across the public sector and between the public and private sectors in the public interest. The report supports G20 discussions on common opportunities, enablers and challenges to strengthen data access and sharing in the public sector, as well countries’ efforts and priorities in this policy area. It has been prepared by the OECD for the Brazilian G20 Presidency in co-ordination with the Ministry of Management and Innovation in Public Services, to inform the G20 Digital Economy Working Group at its September 2024 meeting.

This publication provides additional reference material for Education at a Glance 2024, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodologies used to calculate each indicator. It also contains references to the sources and specific notes for each country.

Les technologies numériques transforment pratiquement tous les aspects de l’économie, et le commerce international ne fait pas exception. Les entreprises et les ménages passent de plus en plus de commandes en ligne. De nombreux services qui exigeaient d’ordinaire une proximité entre producteurs et consommateurs sont désormais proposés à distance. Les plateformes en ligne jouent un rôle de plus en plus important dans le rapprochement de l’offre et de la demande et facilitent les transactions économiques. Le numérique transforme la façon dont les produits sont achetés et livrés. Pour autant, cette évolution transparaît très peu dans les statistiques macroéconomiques traditionnelles, qui se concentrent sur ce qui est produit et par qui. En dernier ressort, cette absence de visibilité gêne l’élaboration des politiques et peut donner l’impression que l’économie n’est pas mesurée avec précision. Ce Manuel a pour objet d’aider les statisticiens à répondre aux besoins des décideurs de s’appuyer sur de meilleurs éléments statistiques concernant le commerce numérique. Si la politique commerciale internationale semble le domaine de l’action publique pour lequel il est essentiel de disposer de données exhaustives et comparables, le commerce numérique a des incidences sur de nombreux autres domaines, aux niveaux national comme international, et il est influencé par ces domaines, qu’il s’agisse de la concurrence, de la fiscalité, du développement ou de la croissance économique.

The OECD has developed a database containing information on export restrictions on staple crops from 2007 onwards. This database provides detailed information for country-specific analysis and presents the information in an aggregate way so as to allow comparisons across countries, measures, and commodities. The structure of the database allows for tracking the evolution of these export restrictions over time.

This reference guide on Organization presents the critical features to be considered in designing the organizational arrangements for a tax administration. It sets out the general principles and good practice of organizational design and describes common organizational structures adopted by tax administrations. It is important to note that organizational design is more than changing the organizational chart - it facilitates thinking on how, where, and when work across an organization is done. This guide is divided into six chapters highlighting the framework for organizational design, organizational models, the role of headquarters, field operations, and specialized units as well as the impact of new tax administration responsibilities on organizational design. 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.

In the context of a series of surveys conducted as part of the OECD’s “Surveys on Willingness-to-Pay to Avoid Negative Chemicals-Related Health Impacts” (SWACHE) project that supports the socio-economic analysis of chemicals, a series of questions were included about the respondents’ attitudes towards their exposure to harmful chemicals and the need for action by governments and industry to reduce exposure to harmful substances. Responses to the attitudinal questions show that the public is generally aware of the hazards of chemicals and how they can be exposed and are taking action in their everyday lives to reduce exposure. Respondents expressed a moderate amount of uncertainty whether harmful substances were sufficiently regulated in their country and there was considerable variation among countries in confidence of their country’s regulation. There was, however, overwhelming support for stronger government and business and industry action to reduce the presence of harmful chemicals in products of daily use as well as their emission to the environment.

Building on the OECD Guidance on Key Considerations for the Identification and Selection of Safer Chemical Alternatives, this report describes the results of a landscape study of sustainability attributes used by companies to guide chemical and material selection decisions. Results outline the range of sustainability attributes being considered, factors guiding the choice of standards and metrics used, as well as lessons learned in terms of challenges, needs and opportunities in the use and interpretation of a range of sustainability impacts to support chemical/material selection decisions. Companies are at various stages, given their value chain position and individual circumstances, in considering sustainability attributes in their chemical and material selection decisions, whether for the design of new chemistries, industrial processes or industrial/consumer products. Companies noted that sustainability attributes were not often considered in chemical substitution efforts given that regulatory and market-based chemical restrictions are primary risk-driven. Future guidance development to establish a minimum and recommended set of sustainable attributes should be flexible to the company/sector/product context as well as specific standards or metrics that could be used to evaluate them. Guidance should also be supportive of chemical-level innovation and selection decisions and aligned with forthcoming mandatory sustainability reporting requirements.

The semiconductor value chain is essential for modern economies but is prone to disruptions that pose considerable risks. Policy makers need robust data to help address a wide array of issues such as identifying bottlenecks, monitoring the balance between supply and demand of specific semiconductor types, as well as managing disruptions in the value chain. This paper establishes a common taxonomy for semiconductor types and production facilities to enable harmonised data collection and sharing. The taxonomy divides semiconductor products into four broad categories: “logic”, “memory”, “analog” and “others”, with further sub-categories based on their prevalence and specific functions. Semiconductor production facilities are classified according to the technology they use, the types of semiconductors they can produce, their production capacity, and other key characteristics. This taxonomy will be the basis for a semiconductor production database – it will be revised in the future to keep pace with technological advancements.

In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as lithium, which is primarily used for battery production. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of lithium in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax lithium exports appropriately.

This report prepared jointly by the ILO and the OECD and presented at the G20 Labour and Employment Ministerial Meeting under Brazil's presidency gives an overview of progress made by G20 countries towards achieving the Antalya target, and policy action taken by governments to reduce the share of at-risk youth.

This document is the peer review report of the National Contact Point (NCP) of Iceland. The objectives of NCP peer reviews are to assess to what extent the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s strengths and possibilities for improvement; to make recommendations for improvement; and to serve as a learning tool for all NCPs involved. The peer review of the NCP of Iceland was conducted by a team of reviewers from the NCPs of Finland and Poland, along with representatives of the OECD Secretariat.

This document is the peer review report of the National Contact Point (NCP) of Romania. The objectives of NCP peer reviews are to assess to what extent the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s strengths and possibilities for improvement; to make recommendations for improvement; and to serve as a learning tool for all NCPs involved. The peer review of the NCP of Romania was conducted by a team of reviewers from the NCPs of Kazakhstan, Portugal, and Spain, along with representatives of the OECD Secretariat.

Infrastructure damages caused by increasingly severe extreme weather and slow onset events demonstrate how climate change affects infrastructure. Enhancing the climate resilience of infrastructure will be critical for achieving sustainable development, especially for developing countries. This report was prepared to inform G20 policy makers about approaches that can be taken to advance financing for climate-resilient infrastructure and was welcomed at the G20 Finance Ministers and Central Bank Governors meeting in July 2024.

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.

Ce rapport, commandé par la présidence brésilienne du G20 en amont de la réunion des ministres des Finances et des gouverneurs des banques centrales du G20 de juillet 2024, contribue aux discussions sur le rôle des systèmes fiscaux dans la lutte contre les inégalités. Il explore comment les systèmes fiscaux peuvent atténuer ou exacerber les inégalités en se concentrant sur la répartition des revenus et des richesses et identifie des pistes possibles de réforme. Il met l'accent sur les défis fiscaux plus spécifiquement liés à la taxation des particuliers très fortunés, dont certains ont une dimension transfrontalière.

This report, commissioned by the Brazilian G20 Presidency ahead of the July 2024 G20 Finance Ministers and Central Bank Governors meeting, contributes to discussions on the role of tax systems in addressing inequality. It explores how tax systems can mitigate or exacerbate inequality with a focus on the distribution of income and wealth and identifies scope for potential reform. It zooms in on the specific tax policy and compliance challenges associated with taxing high-net-worth individuals (HNWIs), some of which have a cross-border dimension.

Ce rapport présente quelques-unes des évolutions marquantes des réformes de la fiscalité internationale intervenues depuis février 2024, y compris en ce qui concerne la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l’économie et la mise en œuvre des standards minimums du BEPS. Il couvre les avancées réalisées en matière de transparence fiscale et dans le domaine de la fiscalité et du développement, des administrations fiscales et des impôts sur la consommation, et s’intéresse à certains aspects liés à l’articulation entre fiscalité et inégalités et aux évolutions de la politique fiscale. Ce rapport a été préparé par l’OCDE avant la troisième réunion des ministres des Finances et des gouverneurs de banque centrale du G20 qui se tiendra sous la Présidence brésilienne du G20 les 25 et 26 juillet 2024 à Rio de Janeiro (Brésil).

Ce rapport examine l’importance cruciale de la transparence sur les bénéficiaires effectifs pour lutter contre la fraude fiscale et les flux financiers illicites. En se référant aux mandats confiés par le G20 dans ce domaine, ce rapport analyse les progrès effectués dans la mise en œuvre des règles relatives aux bénéficiaires effectifs dans les normes en matière de transparence et d’échange de renseignements à des fins fiscales. En adoptant une perspective mondiale, le rapport évalue l’état actuel de la mise en œuvre dans les différentes juridictions, analyse les résultats des examens par les pairs portant sur l’application effective de l’échange de renseignements sur demande, ainsi que les bonnes pratiques correspondantes pour renforcer la transparence sur les bénéficiaires effectifs dans le paysage de la fiscalité internationale. Le rapport met également en évidence les activités de renforcement des capacités pour aider les juridictions à mettre en place des cadres juridiques et pratiques solides sur les bénéficiaires effectifs et conclut avec de possibles futures orientations. Ce rapport a été préparé par l’OCDE et par le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.

En juillet 2023, à la suite d’une demande émanant de la Présidence indienne du G20, l’OCDE a présenté un rapport qui prônait un renforcement de la transparence fiscale sur les transactions immobilières et élaborait un certain nombre de solutions conceptuelles visant à améliorer l’architecture existante sur une base volontaire. Depuis lors, l’OCDE a mené des travaux techniques afin de mieux comprendre les besoins en information des administrations fiscales, les renseignements dont elles disposent déjà et les mesures à prendre pour accroître la transparence dans ce domaine. Dans ce contexte, ce rapport décrit les éléments essentiels à mettre en place pour améliorer la transparence en pratique. Les juridictions intéressées peuvent procéder par étape pour adopter ces éléments essentiels, en commençant par systématiser les échanges d’informations aisément disponibles, puis en se dirigeant progressivement vers des solutions plus structurelles propres à favoriser la coopération internationale dans le domaine de l’immobilier, en s’appuyant sur des sources de données fiables et des méthodes efficaces pour se procurer les renseignements pertinents à des fins fiscales. Ces solutions structurelles garantiraient également l’accès aux informations sur les bénéficiaires effectifs lorsque des biens immobiliers sont détenus par des entités ou des constructions juridiques. Ce rapport a été préparé par l’OCDE afin d’étayer les discussions qui se tiendront à la réunion de juillet 2024 des ministres des Finances et des gouverneurs de banque centrale des pays du G20, à la demande de la Présidence brésilienne du G20.