Cross-border data flows are the lifeblood of today’s social and economic interactions, but they also raise a range of new challenges, including for privacy and data protection, national security, cybersecurity, digital protectionism and regulatory reach. This has led to a surge in regulation conditioning (or prohibiting) its flow or mandating that data be stored or processed domestically (data localisation). However, the economic implications of these measures are not well understood. This report provides estimates on what is at stake, highlighting that full fragmentation could reduce global GDP by 4.5%. It also underscores the benefits associated with open regimes with safeguards which could see global GDP increase by 1.7%. In a world where digital fragmentation is growing, global discussions on these issues can help harness the benefits of an open and safeguarded internet.

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 Interntional Labour Organization (ILO) concept of a living wage.

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 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.

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.

The OECD Working Party on Chemical Accidents (WPCA) organised a half-day thematic session at the occasion of its 32nd meeting on 26th October 2022. This thematic session covered two themes: How to make lessons from accidents work? and Challenges and issues arising from decarbonisation and the energy transition. The thematic session was organised as a brainstorming meeting with presentations from experts and discussion to exchange on challenges in these two particular areas. This report summarises the main conclusions from the thematic session.

In June 2023, the OECD organised a seminar series on the Management of Hazardous Substances at Port Areas. The first seminar presented examples from countries on the functioning of their ports with regard to the management of hazardous substances. The second focused on elements of chemical accidents management at port areas. A background report was developed for the seminar series and a survey was conducted amongst delegations, the goal of which was to collect information on what are perceived as the main challenges to managing chemical accidents risks and safety at port areas and possible means for improvement. This document builds on the background report developed for the seminar series supplemented with the conclusions from the seminars as well as the results from the survey.

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.

The objective of the Integrated Approaches for Testing and Assessment (IATA) Case Studies Project is to increase experience with the use of IATA by developing case studies which constitute examples of predictions that are fit for regulatory use. The aim of this project is to create common understanding of using novel methodologies and the generation of considerations/guidance stemming from these case studies. This case study was developed by the International Council on Animal Protection in OECD Programmes (ICAPO) to illustrate practical uses of IATA, and was submitted to the 2023 review cycle of the IATA Case Studies Project. The case study provides a framework to fulfil an IATA for chronic toxicity and carcinogenicity assessment through a weight of evidence (WoE)-based approach, in the absence of rodent cancer bioassays. The purpose of this IATA is to illustrate the use of the Rethinking Carcinogenicity Assessment for Agrichemicals Project (ReCAAP) framework, which is a scientific, WoE-based approach that allows the estimation of a Point of Departure (POD) for use in agrochemical risk assessment. To illustrate the use of the ReCAAP framework, two examples are presented in this IATA.

This document describes the design and results of the validation exercise for the Rapid Estrogen ACTivity In Vivo (REACTIV) Assay, organised by France and the United Kingdom. This method was developed for the detection of estrogen axis active substances. The project was on the Test Guidelines Programme work plan until 2024.

This document presents the design and the results of a validation exercise for the short-term Juvenile Hormone Activity Screening Assay (JHASA) using Daphnia magna, organised by Japan. This method was developed to detect the potential endocrine disrupting chemicals (EDCs) with juvenile hormone activity. The project was on the Test Guidelines Programme work plan since 2016 and until 2024.

This document encloses the Peer Review Report (PRR) of the validation study for OptiSafeTM Eye Irritation Test (EIT) for its inclusion in OECD Test Guideline 496 on In Vitro Macromolecular Test Methods. The OptiSafeTM EIT is validated for identifying chemicals that do not require classification for eye damage. The project was on the Test Guidelines Programme work plan until 2024.

This document contains the validation report of the IL-2 Luc LTT assay on in vitro immunotoxicity, prepared by Japan in 2023. This was a project on the work plan of the Test Guidelines Programme until 2024.

This document contains a Guidance Document (GD) on Integrated Approaches to Testing and Assessment (IATA) for Phototoxicity Testing, originally developed by Japan, reviewed, consolidated and finally approved by the Working Party of the National Coordinators of the Test Guidelines Programme. This document provides an overview and key characteristics of each individual information source available for phototoxicity testing, and their use within the IATA. The project was on the Test Guidelines Programme work plan until 2024.

This document contains the report of the peer review organised by Japan for the validation of the IL-2 Luc LTT assay on in vitro immunotoxicity, a project on the work plan of the Test Guidelines Programme until 2024.

This document contains the validation report of the H. azteca bioconcentration test (HYBIT), prepared by Germany in 2023 and approved as Test Guideline 321 by the Working Party of the National Coordinators of the Test Guidelines Programme. This was a project on the work plan of the Test Guidelines Programme until 2024.