In 2020, the Azerbaijan Investment Holding (AIH) was established to professionalise and improve the governance and performance of Azerbaijan’s key state-owned enterprises (SOEs). This review describes and assesses the corporate governance framework of AIH and its portfolio companies against the OECD Guidelines on Corporate Governance of State-owned Enterprises. It makes recommendations to help the Azerbaijani authorities reform their state-owned sector and align the exercise of state ownership and the governance of SOEs with international best practices.

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.

This report provides a year-by-year overview of the main trends in development finance with biodiversity-related objectives over 2015-22, considering a wide range of sources: bilateral providers from the Development Assistance Committee (DAC) members and beyond, including South-South and triangular co-operation providers, multilateral development banks (MDBs) and other multilateral institutions, private finance mobilised by development finance, and private philanthropy. The estimates are based on OECD statistical data, capturing both official development assistance (ODA) and non-concessional development finance. They include breakdowns by providers, sectors, financial instruments, recipient country groupings, as well as details on financial allocations to the mainstreaming of biodiversity; climate change; Indigenous Peoples and local communities; and gender equality. The evidence aims to help DAC members and other stakeholders implement the Kunming-Montreal Global Biodiversity Framework under the Convention on Biological Diversity, and track the contribution of development finance against its Target 19 on resource mobilisation.

Glasgow City Region - composed of eight Local Authorities - is Scotland’s largest integrated economic area, accounting for a third of Scotland's jobs and economic output. Over the last two decades, the unemployment rate has decreased to a record low, and the share of degree holders has increased significantly. Despite its overall economic success and high growth potential, Glasgow City Region faces several challenges. The region’s productivity levels compare poorly with other UK cities and major OECD metropolitan regions, and income deprivation and economic inactivity are high. As the economy has recovered from the COVID-19 pandemic, the pressure on the labour market has increased, resulting in labour shortages. The challenges for Glasgow City Region’s labour market call for greater efforts to enhance and future-proof the skills and employability systems in the region. This OECD report reviews and offers recommendations on three of the most pressing challenges facing the Glasgow City Region: i) reinforcing re- and upskilling opportunities for individuals in work and aligning skills supply with demand, ii) enhancing labour market inclusion of the economically inactive, and iii) strengthening school-to-work transitions of young people.

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 report presents a synthesis of publicly available information on perfluoropolyethers (PFPEs), with the aim of elucidating the identities of PFPEs on the global market and analysing their life cycle. This includes their production and use, presence of other PFASs as impurities in commercial formulations, degradation mechanisms, and environmental releases of PFPEs and other PFASs present in commercial formulations.

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.

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.

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.

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.