Browse by: "2024"

The aim of the OECD (Quantitative) Structure-Activity Relationship ((Q)SAR) Assessment Framework (QAF) is to provide a systematic and harmonised framework for the regulatory assessment of (Q)SAR models, predictions and results based on multiple predictions. The QAF is meant to be applicable (Q)SARs, irrespective of the modelling technique used to build the model, the predicted endpoint, and the intended regulatory purpose. The updated second edition includes a reporting format for (Q)SAR results that rely on multiple predictions. The (Q)SAR Result Reporting Format (QRRF) was created to address an identified gap in the first edition of the QAF and is designed to increase confidence in using (Q)SAR results for regulatory application. The primary audience of this document is regulatory authorities and their stakeholders. In addition, any other (Q)SAR user is encouraged to refer to the QAF when using (Q)SARs for regulatory purposes.

This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report “Tax Co-operation for the 21st Century” and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.

This report documents trade and investment measures that G20 governments have undertaken between 16 October 2023 and 15 October 2024. It constitutes the 31st edition of a series of reports published since 2009 that respond to the mandate from the G20 that the OECD, UNCTAD and WTO monitor and publicly report on the commitments not to introduce new barriers to trade and investment.

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.

Paraguay has faced multiple shocks in the past five years as the COVID-19 pandemic was bookended by severe droughts that affected two key sectors, electricity production and agricultural production. The economy has demonstrated remarkable resilience during this period, supported by policy measures commensurate with the magnitude of the challenge, like the USD 2 billion fiscal response to the pandemic. These shocks have also exposed key underlying vulnerabilities in the country’s economy and development model, including reliance on agricultural exports, informality, limited revenue-raising capacity, and exposure to the consequences of climate change. The response and stimulus recognised these issues and found new ways to address or circumvent them, albeit in many cases not efficiently or permanently. This report draws lessons from policy measures implemented during the pandemic and recovery phase and applies them to current strategic challenges. In doing so, it highlights policy priorities to make Paraguay’s development path more inclusive, stronger and more resilient.

Where anti-corruption efforts were previously the domain of governments, the private sector has increasingly become an essential actor, representing a significant paradigm shift from the early days of anti-corruption policy development. This Resource Guide provides States with a framework for identifying and implementing an appropriate mix of sanctions and incentives for encouraging business integrity. It reflects the latest developments in the global anti-corruption landscape and contains case studies that serve to share information and practices and provide inspiration to States and the private sector.

The overall aim of this scoping review was to explore the possible options for a tiered approach to bioaccumulation testing, the available tools or test methods, and to provide data to show potential linkages between the possible tiers in the testing strategy, as well as the evidence-base for seeking alternatives to using live fish. An example scheme is outlined here, with four possible tiers to show the thinking on how such a scheme might work in practise. The tiers include: (i) chemistry triggers as alternatives to the log Kow test that are more relevant to the behaviour of nanomaterials (MNs); (ii) the inclusion of data from invertebrate tests, cell cultures, and/or in silico models to provide a weight of evidence for a bioaccumulation concern; (iii) an in vitro tier using fish gut tissue; and finally, tier (iv), the dietary method of TG 305.

In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.

NanoCarriers (nano-scaled structures loaded with an active substance) promise benefits for various fields of applications. First applications were established for medicinal products, applications for other fields are approaching (e.g., pesticides, biocides, cosmetics, food). NanoCarriers, which present great diversity in terms of chemical composition, structural features, and applications, may be viewed as advanced materials (AdMa). Due to their wide variety differentiated discussions and dedicated early warning assessment are needed. The aims of this workshop were to discuss NanoCarriers used in different applications and to use the OECD’s Early Awareness and Action System for Advanced Materials (Early4AdMa)to identify knowledge gaps and signals of possible concerns, regarding their safety and/ or sustainability. Based on these results, the outcome would be to formulate action needs based on the signals identified due to Early4AdMa system.

This annual report monitors and evaluates agricultural policies in 54 countries, including the 38 OECD countries, the five non‑OECD EU Member States, and 11 emerging economies. It finds that despite some modest declines in recent years, support to agriculture has remained close to recent historical highs. While changes in support have been limited, agricultural policies have been both reactive and proactive, boosting the sector’s capacity to respond to current challenges while aiming to ensure that food systems are fit for purpose as future conditions evolve. This year’s report focuses on policies fostering sustainable productivity growth in agriculture. Governments are applying a large variety of approaches to improve productivity while preserving natural resources and reducing agricultural greenhouse gas emissions. The report notes, however, that clearly defined targets related to sustainable productivity growth and measurable indicators of progress are important to ensure that policies achieve their stated objectives. The report also notes that making more effective use of producer support to promote innovation and environmental sustainability on the farm, and refocusing overall support towards targeted R&D, can better leverage public spending to deliver public goods and sustainable productivity growth. In line with the 2022 OECD Agriculture Ministerial Declaration, the report identifies a seven-point policy agenda for making agriculture more sustainable, productive and resilient, and for improving the effectiveness and efficiency of agricultural support and markets.

This biennial joint OECD-WTO publication provides a comprehensive analysis of trends and developments in Aid for Trade, the development finance flows that aim to help developing countries integrate into the global economy and benefit from trade opportunities. Analysing the evolution of those flows in a post-pandemic world, this edition finds that they proved resilient and remained largely aligned with partner country priorities, providing important support to bridge infrastructure gaps, foster connectivity, expand the digital economy and support clean energy transitions. Based on original data and a comprehensive stakeholder survey, the report assesses the impacts of Aid for Trade on development outcomes, and shows it is increasingly called upon to address new challenges, including climate change mitigation and adaptation.

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 first edition of the OECD Anti-Corruption and Integrity Outlook analyses Member countries’ efforts to uphold integrity and fight corruption. Based on data from the Public Integrity Indicators, it analyses the performance of countries’ integrity frameworks, and explores how some of the main challenges to governments today (including the green transition, artificial intelligence, and foreign interference) are increasing corruption and integrity risks for countries. It also addresses how the shortcomings in integrity systems can impede countries’ responses to these major challenges. In providing a snapshot of how countries are performing today, the Outlook supports strategic planning and policy work to strengthen public integrity for the future.

The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Armenia’s anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Armenia’s efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Armenia's progress in these areas will follow.

The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Azerbaijan's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Azerbaijan's efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Azerbaijan's progress in these areas will follow.

The report assesses Kazakhstan’s anti-corruption reforms against a set of indicators and benchmarks under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement of criminal liability for corruption offences. The report analyses Kazakhstan’s efforts to amend its laws and build anti-corruption institutions to prevent and address corruption, and its measures to detect, investigate and prosecute corruption cases identifying areas for improvement and follow up.