This report sets out recent developments in international tax reform since July 2024, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. It also covers progress made on the implementation of the BEPS minimum standards and tax transparency, as well as updates on tax policy, tax and inequality and tax administration. This report was prepared by the OECD ahead of the fourth meeting of G20 Finance Ministers and Central Bank Governors held under the Brazilian G20 Presidency from 23-24 October 2024, in Washington D.C., United States.

Ce rapport présente les développements récents en matière de fiscalité internationale depuis juillet 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. Il couvre également les avancées réalisées concernant la mise en œuvre des standards minimums du BEPS et de transparence fiscale, ainsi que des mises à jour sur la politique fiscale, la fiscalité et inégalités et l’administration fiscale. Ce rapport a été préparé par l’OCDE avant la quatrième réunion des ministres des Finances et des gouverneurs de banque centrale du G20 qui se tiendra sous la Présidence brésilienne du G20 les 23 et 24 octobre 2024 à Washington D.C. (États-Unis).

This Phase 2 report on Romania by the OECD Working Group on Bribery evaluates and makes recommendations on Romania’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery during its plenary meeting on 8-11 October 2024.

Dans ces rapports, le Secrétaire général de l'OCDE, Mathias Cormann, présente les derniers développements du Forum inclusif sur les approches d'atténuation du carbone (IFCMA).

In these reports, OECD Secretary General Mathias Cormann presents the latest developments with the Inclusive Forum on Carbon Mitigation Approaches (IFCMA).

This report examines labour informality in Latin America and the Caribbean (LAC), focusing on both individual workers and households. Using data from the OECD's Key Indicators of Informality based on Individuals and their Households (KIIbIH), which cover 19 LAC countries, it shows that two-thirds of the region's population lives in informal or mixed households, many of which rely entirely on informal work. The report then discusses how informality limits access to social protection and affects household well-being, particularly for women, youth and the elderly. It highlights differences between rural and urban areas, and the prevalence of informality in sectors like agriculture. Additionally, it presents recent policy efforts aimed at expanding social protection and formalising employment, including strategies to address the challenges posed by digital and platform-based work. It offers insights for policy makers and researchers interested in understanding informality and its implications for social protection and labour markets in the region.

This Phase 4 Two-Year Written Follow-up report on Italy by the OECD Working Group on Bribery evaluates the implementation of the recommendations in the Phase 4 Evaluation report on Italy’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery on 10 October 2024.

This handbook guides companies on how to use the OECD due diligence framework for achieving living incomes and living wages in global supply chains. It responds to demands by businesses for practical tools to help translate commitments to living incomes and living wages into action as part of their human rights due diligence. The handbook focusses on the agriculture, garment and footwear sectors where inadequate incomes and wages have been identified as prevalent risks. It builds on existing OECD standards on supply chain due diligence and responsible business conduct, notably the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct and the guidances for the agriculture and garment and footwear sectors, and seeks to align with the International Labour Organization (ILO) concept of a living wage.

This report presents examples of digital government services, including approaches to digital public infrastructure, provided by G7 members and Ukraine, aimed at improving access to and enhancing the user experience of public services. It also explores key enablers, such as government strategies and leadership, along with human-centered approaches to designing digital government services that prioritises users and their rights, needs and preferences. Prepared at the request of the Italian 2024 G7 Presidency and G7 members, the report shared insights that can guide future initiatives within the G7 and other international fora on digital government. The report was officially launched at the G7 Digital and Technology Ministerial Meeting in Como, Italy, on October 15, 2024.

This Toolkit is a comprehensive guide designed to help policymakers and public sector leaders translate principles for safe, secure, and trustworthy Artificial Intelligence (AI) into actionable policies. AI can help improve the efficiency of internal operations, the effectiveness of policymaking, the responsiveness of public services, and overall transparency and accountability. Recognising both the opportunities and risks posed by AI, this toolkit provides practical insights, shares good practices for the use of AI in and by the public sector, integrates ethical considerations, and provides an overview of G7 trends. It further showcases public sector AI use cases, detailing their benefits, as well as the implementation challenges faced by G7 members, together with the emerging policy responses to guide and coordinate the development, deployment, and use of AI in the public sector. The toolkit finally highlights key stages and factors characterising the journey of public sector AI solutions.

This report presents a mapping exercise to identify commonalities in digital identity approaches among G7 members that can support future interoperability efforts. These commonalities include shared concepts and definitions, the use of international technical standards and approaches to levels of assurance. The report was prepared at the request of the 2024 Italian G7 Presidency and G7 members, to inform discussions within the G7 Digital and Technology Working Group. It was launched during the G7 Digital and Technology Ministerial Meeting in Como, Italy, on 15 October 2024.

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 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.