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.

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.