Browse by: "2023"

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.

Countries continue to advance approaches to support alternatives assessment and substitution of chemicals of concern. Substitution can occur as a response to regulatory activity or in anticipation of regulations or even in non-regulatory scenarios where a company may wish to switch to an alternative substance or technical solution. This document summarises approaches used to support alternatives assessments and substitution by countries and lessons learned. This second edition is based on responses received to a questionnaire as well as discussion from the 2022 OECD Workshop on Government Approaches to Incentivise Substitution. In addition, the document summarises third-party approaches to substitution and economic approaches to incentivise substitution, which are further elaborated in other documents also discussed at the workshop. Links to the topics of innovation and safe and sustainable by design are also drawn.

IUCLID (International Uniform Chemical Information Database) is a software application designed to record, store, maintain and exchange data on chemicals. It is a key software application for both regulatory bodies and the chemical industry where it is used in the implementation of various regulatory programmes. IUCLID can be customised and configured to manage chemical data in different contexts and is a platform employing globally harmonised data elements pertinent to chemicals. It is continuously updated to provide greater customisation, extension and integration with other tools. This third edition provides the latest updates on IUCLID features and processes, including the use of PostgreSQL, an updated matrix view of the use of IUCLID in OECD countries, the new release schedule, and information on new tools to support the use of IUCLID (Data Uploader) and the IUCLID Customisation Forum.

The International Energy Agency (IEA) and the Institute of Energy Economic, Japan (IEEJ) have developed and published long-term decarbonisation pathways for Southeast Asia and Indonesia. This report provides a comparison of modelling approaches, quantitative drivers, and results from the IEA and IEEJ pathways, highlighting areas of agreement, as well as identifying and explaining differences, and thereby to derive implications.

Policies to mitigate climate change require a fundamental change to taxation in the transport sector. The shift to electric vehicles and continuing improvements in the fuel efficiency of internal combustion engine vehicles will extinguish revenues from fuel taxes. This report assesses the options for reforming vehicle and road-use taxes. It identifies potential packages of taxes and charges that could generate revenue more efficiently and maintain and enhance incentives for the transition to a sustainable transport system.

Coastal shipping – maritime transport that takes place between ports on the same continent – represents around half of the global shipping market. It is also crucial to the connectivity of island regions and regional development. Decarbonising coastal shipping presents both challenges and opportunities, as does the growing concentration of ownership in the maritime transport sector. This report outlines the most pressing challenges the coastal shipping sector currently faces and provides governments and policy makers with concrete actions to help address them.

Energy efficiency indicators are key to tracking energy efficiency progress for a variety of purposes (e.g. policy making, monitoring targets, making energy projections, developing scenarios and planning, and benchmarking). This guide is for professionals and decision makers, describing options and good practices for the collection of energy end-use data and the development of energy efficiency indicators at the national level. In parallel, it can also be used as an assessment tool, helping countries/economies to locate their starting point, and to identify appropriate targets according to their respective national interests and priorities.The roadmap presented here encompasses the results of a consultation exercise across countries and presents good practices and practical tips. It acknowledges that there is no single solution, but a number of possible pathways instead, depending on national contexts and priorities. The roadmap is a strategic document looking at the whole value chain in the development of efficiency indicators, from the initial point where the need for data and indicators arises up to the later dissemination and data use stages, and is meant to be a useful resource for practitioners across the globe in the development of energy efficiency indicators.

International standardised test guidelines (TGs) with sensitive endpoints form the basis for hazard identification and characterisation and risk assessment used in the regulation of chemicals. The OECD has developed the Conceptual Framework for the Testing and Assessment of Endocrine Disrupters. The Conceptual Framework ranks, into five levels of increasing biological organisation, the OECD TGs and standardised test methods available, under development or proposed that can be used to evaluate chemicals for endocrine disruption. The Conceptual Framework helps to evaluate the overall strength of the evidence that a chemical may be acting as an endocrine disrupter and to determine additional testing demands.

In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.

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 bauxite, which is ultimately used in the aluminum value chain. 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 bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.

In the last three years, multiple global crises and the growing urgency of containing climate change have put current models of development co-operation to, perhaps, their most radical test in decades. The goal of a better world for all seems harder to reach, with new budgetary pressures, demands to provide regional and global public goods, elevated humanitarian needs, and increasingly complex political settings. Critique of the roots, rationale and operations of the international aid system is resulting in calls for fundamental change, manifesting, for example, in the movements to address colonial legacies and racism in the sector. This 60th anniversary edition of the Development Co-operation Report takes stock of these challenges, and proposes ways forward along four lines of action: unlock progress to deliver existing commitments; support locally led transformation in partner countries; modernise business models and financial management practices; and rebalance power relations in international decision making and partnerships. The report draws on insights from heads of state, leaders of international organisations, practitioners, academia and civil society, with particular emphasis on voices representing the diverse experiences and perspectives of low- and middle-income countries and their populations.