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BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 130 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January - 31 December 2019 period.
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 135 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the sixth annual peer review of the implementation of the Action 5 minimum standard.
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
This document sets out the objectives, organisational context, and plan for a Harmonised Integrated Classification System for Human Health and Environmental Hazards of Chemical Substances and Mixtures.
The purpose of this document was to produce a harmonised list of pollutants that could improve the comparability of PRTR data on a global scale. Providing a list of core pollutants common to most PRTRs enhances comparability for existing PRTRs and provides a basis for a pollutant list for PRTRs under development. Incorporating the harmonised pollutants into more PRTRs will increase the utility of PRTR data globally by improving analyses in support of assessing questions of global sustainability. Since it was initially published, the harmonised list of pollutants has been widely used by established and developing PRTRs. The purpose of this revised version of the document is to update the harmonised list to: 1) include updated information, namely on the most recent pollutant lists from PRTRs in the original analysis and on the more recently developed PRTRs; and 2) provide the harmonised list in a more readily useable Excel format.
The international community is committed to helping partner countries meet the Millennium Development Goal of halving global poverty by 2015. Effective use of scarce official development assistance is one important contribution to this end. The Development community, under the auspices of the OECD Development Assistance Committee (DAC), is dedicated to implementing improvements that deliver more effective support to the efforts of partner countries. This book presents a set of practical steps that should significantly improve the effectiveness of development assistance.
The international community is committed to helping partner countries meet the Millennium Development Goal of halving global poverty by 2015. Effective use of scarce official development assistance is one important contribution to this end. The good practices presented here represent a set of practical steps that – if applied by development agencies – should significantly improve the effectiveness of development assistance. Following the first volume of good practices published in 2003, this second volume focuses more specifically on good practice in providing budget support and support to sector-wide approaches. The book also includes a chapter setting out good practice in providing support to capacity development for public financial management.
“New space”, characterised by new commercial players bringing cutting-edge business techniques and funding methods to space activities, has brought disruptive innovation and democratised access to space. But there also reasons for concern, as this has led to an intensified use of the orbital environment, creating more congestion and debris. Furthermore, the vitality of the “new space” ecosystem is under threat from economic shocks and market entrenchment. This G20 background paper examines the emergence of the “new space” ecosystem over the last 15 years, its impact on the space sector and society at large and the role of governments in ensuring sustained and sustainable growth of the sector. The paper provides a definition of “new space” activities to better target policy responses and suggests policy options to address these challenges.
The private provision of biodiversity products and services is proving to be quite feasible in some circumstances. Some biodiversity products and services are already being profitably marketed. Private markets also need to be supported by appropriate public policies. This publication provides a conceptual framework for market creation in the biodiversity policy arena, as well as several examples of where the use of markets can assist policy makers in the search for more sustainable use and conservation of biodiversity.
This report presents the results of the 2022 OECD Green Public Procurement (GPP) Survey, to which 38 countries (OECD Member and accession candidate countries) responded. The aim of the survey was to better understand how public procurement, a significant economic lever, is being used to generate environmental benefits. The report is organized around four areas: green public procurement policy and strategic framework, public-private interactions on green public procurement, the monitoring and the evaluation of green public procurement, and building capacity and support for green public procurement. Developments in GPP since the survey was completed in 2022 are included in the country-specific factsheets annexed to the report.
Power systems must be actively managed to maintain a steady balance between supply and demand. This is already a complex task as demand varies continually. But what happens when supply becomes more variable and less certain, as with some renewable sources of electricity like wind and solar PV that fluctuate with the weather? To what extent can the resources that help power systems cope with the challenge of variability in demand also be applied to variability of supply? How large are these resources? And what share of electricity supply from variable renewables can they make possible?
There is no one-size-fits-all answer. The ways electricity is produced, transported and consumed around the world exhibit great diversity. Grids can cross borders, requiring co-ordinated international policy, or can be distinct within a single country or region. And whether found in dispatchable power plants, storage facilities, interconnections for trade or on the demand side, the flexible resource that ensures the provision of reliable power in the face of uncertainty likewise differs enormously.
Written for decision makers, Harnessing Variable Renewables: a Guide to the Balancing Challenge sheds light on managing power systems with large shares of variable renewables. It presents a new, step-by-step approach developed by the IEA to assess the flexibility of power systems, which identifies the already present resources that could help meet the twin challenges of variability and uncertainty.
People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries.
The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.
Health data are essential to modern health care delivery, health system management and research and innovation, and must be well governed to foster their use while protecting privacy and data security. The 2016 OECD Recommendation on Health Data Governance provides a roadmap towards more harmonised approaches to health data governance across countries. It recommends implementing national health data governance frameworks and sets out the key principles to follow when doing so, while promoting trans-border co-operation in data governance and interoperability. This report provides an overview of the implementation of the Recommendation from 2016-2021 and finds that while there are examples of good progress, overall many Adherents are still working towards implementation in areas including data sharing, accessibility, quality, interoperability and security and privacy protections. Efforts to support the implementation and dissemination of the Recommendation will continue for the next reporting cycle (2022-27) with a focus on cybersecurity, harmonising health data governance to allow for multi-country projects and improving global health data interoperability.
When the OECD was founded in 1961, health systems were gearing themselves up to deliver acute care interventions. Sick people were to be cured in hospitals, then sent on their way again. Medical training was focused on hospitals; innovation was to develop new interventions; payment systems were centred around single episodes of care. Health systems have delivered big improvements in health since then, but they can be slow to adapt to new challenges. In particular, these days, the overwhelming burden of disease is chronic, for which ‘cure’ is out of our reach. Health policies have changed to some extent in response, though perhaps not enough. But the challenge of the future is that the typical recipient of health care will be aged and will have multiple morbidities. This book examines how payment systems, innovation policies and human resource policies need to be modernised so that OECD health systems will continue to generate improved health outcomes in the future at a sustainable cost.
The Health System Performance Assessment (HSPA) framework for Estonia acts as a tool for stakeholders and policy makers to guide health reforms in an evidence-based and targeted manner. This report outlines the Estonian HSPA framework and documents its development through a highly inclusive and consultative process. It also reports on indicators that were selected to populate the first Estonian HSPA report, their selection criteria and core methodologies, and describes the HSPA governance structure, implementation plan, and HSPA capacity building. The report provides a guideline to embed the HSPA in Estonian governance processes in a sustainable manner. Implementing the HSPA will improve systematised public reporting on the health system performance in Estonia, thus increasing transparency and accountability of stakeholders and public awareness and involvement in the health system policy making.
The health system performance assessment (HSPA) framework for the Czech Republic is an initiative designed to help the Czech health system improve policy planning, monitoring, and decision taking. This report describes the HSPA framework for the Czech Republic, its development process, governance structure and implementation roadmap. It also details the Czech HSPA framework domains, populated by indicators selected through a comprehensive review process. As such, the framework enables the assessment of strengths and weaknesses of the Czech health system. Its implementation will increase the accountability of national authorities and principal healthcare stakeholders, improve public involvement, smooth flow of information across the health sector, and allow reform planning and monitoring.
Health technology has the tremendous potential to change our understanding of disease, transform the delivery of health-care services, and improve health outcomes. But using such technology comes at a price. Health Technologies and Decision Making analyses the barriers to, and facilitators of, evidence-based decision making in OECD health-care systems. It examines how countries can successfully manage the opportunities and challenges arising from health-related technology by optimising decision-making processes, recognising the value of innovation, dealing with uncertainty, and producing and co-ordinating health technology assessment. The book also considers the capacity of health systems to respond to the particular challenges of fast-developing health-related biotechnologies.
Health workers are the cornerstone of health systems, playing a central role in providing health services to the population and improving health outcomes. The demand and supply of health workers have increased over time in all OECD countries, with jobs in the health and social sector accounting for more than 10% of total employment now in several OECD countries. This publication reviews key trends and policy priorities on health workforce across OECD countries, with a particular focus on doctors and nurses given the preeminent role that they have traditionally played in health service delivery.