This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

Blog argues that governments should stop approaching complex challenges through the limitations of their institutions and explore innovative ways of problem solving.

This new report highlights the latest trends in government innovation. The topics identified through this review are not the only trends and examples in government innovation, but they do provide a glimpse of where government innovation stands today and where it may be going tomorrow.

Towards Gender Equality before the Law

Behavioural economics incorporates behavioural, social and cognitive dimensions into economic thinking, and its practice has grown as economists strive to improve their models, forecasts and policies. Today it is making a measurable difference in policy effectiveness around the world.

Women’s representation in parliaments remains a global issue. In 2016, women constituted 23% of parliamentarians over both upper and lower houses combined, with the Pacific, Arab States and Asia having the lowest representation (16.4%, 18.2%, and 19.2% respectively).

Nearly one in five mobile phones and one in four video game consoles shipped internationally is fake, as a growing trade in counterfeit IT and communications hardware weighs on consumers, manufacturers and public finances, according to a new OECD report.

The 2017 OECD Global Anti-Corruption and Integrity Forum will tackle issues related to fair competition and economic growth, the inequality gap, a level playing field for business, the public interest in policy making and trust in government and politics

Indonesia's fiscal position is generally sound and policy making prudent. However, the country still faces important challenges in terms of economic and social development.

The third version of the Public-Private Partnerships (PPP) Reference Guide provides the most relevant examples, references and resources to help readers inform themselves on key PPP topics.

A Job for Life? The old notion of a safe job in the civil service is profoundly changing - OECD Insights blog by Bill Below.

The Second International Conference on National Urban Policy was held in Paris France on 15-16 May 2017. The conference was a joint initiative of the OECD, UN Habitat and Cities Alliance.

This may come as a surprise to most serious policymakers, but here’s a fact: not all that is “news” is fact-checked information. Worse, non-facts are frequently introduced into stories and passed off as facts. Welcome to the new information world. It is unsettling, and hardly augurs well for robust policymaking. So what can be done about it?

This OECD review underlines the success of Chile’s infrastructure policies which have served as a backbone for it's rapid economic development and social welfare reforms - but also highlights the need to update public investment processes to reflect a more integrated approach to long-term development.

This Experts Meeting took place in Reykjavik, Iceland on 18-19 May 2017. Delegates from OECD countries shared practical experiences – successes and challenges – in implementing Gender Budgeting.

The United Nations Office for Disaster Risk Reduction (UNISDR) coordinates global disaster risk reduction efforts among United Nations agencies and international organisations. The OECD is hosting an event to see how governments and stakeholders can best work together to strengthen economic and social resilience through improve risk governance.

It is hardly surprising that rising inequality has translated into growing political disaffection, anti-market sentiment and disenchantment with globalisation. In such a context, we desperately need to take action to promote inclusive growth and restore public confidence in the power of policymakers to improve people’s lives.

Digitalisation has already been under way for about half a century, yet it is only now that everyone is talking about a digital revolution. Why? One reason is the spread of faster and better connectivity. In 2013, about 80% of OECD countries had complete broadband coverage, fixed or wireless.

The 2017 OECD Forum takes place after a series of political upheavals few would have predicted scarcely twelve months ago. Divides have become more apparent between metropolises and capital cities on the one hand, and towns and villages on the other, between Millennials and pensioners, between the haves and the have-nots, between the best and the rest.

Tax reforms are crucial to promoting inclusive growth in India.

The OECD assessed the legal framework of key anti-corruption related legislation in the Slovak Republic in order to set the ground for strengthening integrity in the Slovak public sector and beyond.

In relation to GDP, India's public debt and interest payments are high compared with most other emerging economies and rating agencies have put India's sovereign debt at the lowest investment grade.

Combatting corruption and restoring trust in institutions by upholding the principles of public integrity will be at the heart of a major conference in Athens from 11-12 July 2017.

Toolkit providing a gateway to the various global budget and fiscal transparency institutions, official instruments, standards, and guidance materials.

At the leader’s summit in Hamburg on July 7-8, 2017, the G20 High Level Principles on Combatting Corruption Related to Illegal Trade in Wildlife and Wildlife Products were launched as an annex to the Leaders’ Declaration. The Task Force on Countering Illicit Trade (TF-CIT) provided substantive input to this document throughout its development.

The OECD was invited to assess key elements of the Second Irish Public Service Reform Plan (PSRP 2014-2016), with a view to informing future public service reform efforts in Ireland.

Governments have responded differently to new demands on them since the global crisis, with many raising spending on social services, some trimming public sector employment and most stabilising day-to-day running costs at a lower level.

This OECD assessment of the Constitutional Process Open to Citizens in Chile, identifies the lessons learned and advises on how to further improve citizen engagement in the policy making processes.

Description of regulatory policy activities in the Latin American and Caribbean region.

The OECD is working with Tunisia to develop a system of subnational indicators.

The OECD is now developing a new Recommendation on Open Government, which aims to help the countries that will adhere to it design and implement successful open government reforms by identifying a clear, actionable, evidence-based, and common framework for the governance of open government* .

The 2017 edition of the OECD E-Leaders meeting will discuss how governments can best adapt to the growing role of advanced technologies in service delivery. Delegates will discuss the implications of the digital transformation in governments, including the skills base, the data infrastructure and approaches to the commissioning of ICT goods and services.

This brochure describes the multiple domains where the OECD is engaged in fighting corruption and boosting integrity. It relates how the CleanGovBiz initiative is drawing together for the first time these anti-corruption tools under a single umbrella.

This publication catalogues national practices that illustrate implementation of aspects or elements of competitive neutrality and highlights examples of challenges that may be encountered.

This report addresses the corporate governance framework and company practices that determine the nomination and election of board members. It covers 26 jurisdictions, including in-depth reviews of Indonesia, Korea, the Netherlands and the United States.

Tokyo, Japan - 24-25 October 2012 - Participants at this meeting shared practical experiences taking into account the concentrated ownership structure of companies in the region.

Moscow, Russia - 25-26 October 2012 - discussions at this meeting addressed topics related to corporate governance and listing requirements in Russia.

This meeting aimed to identify practical policy options for Latin American governments in the formulation of their investment promotion strategies with a specific focus on international value chains.

07/11/12 - the OECD and the International Coordinating Committee of National Human Rights Institutions concluded a Memorandum of Understanding to promote respect by multinational enterprises of the new human rights chapter of the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles for Business and Human Rights upon which the OECD Guidelines are based.

Government, business, trade and civil society representatives came together at this panel session to discuss the first year of implementation following the 2011 Update of the Guidelines.

Recent years have brought a flood of stories about dubious standards in business. In the past, many of these might not have impinged on the public’s consciousness. But in today’s interconnected world, consumers and stakeholders are raising the bar for what’s acceptable in corporate behaviour. It’s up to boards and board members to ensure that businesses meet those expectations.

The recent scandal over the use of horsemeat in readymade meals that has shaken the entire European continent has revealed not only the complexity and opacity of our food supply chain, but also–and above all–the shortcomings of European food law.

Boards of directors of SOEs play a fundamental role in corporate stewardship and performance. Over the last decade, OECD governments have sought to professionalise SOE boards, ensure their independence and shield them from ad hoc political intervention. In general these approaches have worked; yet, more remains to be done. This report seeks to shed slight on good practices drawing on national practices from over 30 economies.

Kuala Lumpur, Malaysia - 5-6 June 2013 - This meeting served as an opportunity to better understand the particular features and challenges associated with equity market developments worldwide and in particular, corporate governance policies and practices and their relationship to equity market growth in Asia.

Slovenia is facing the legacy of a boom-bust cycle that has been compounded by weak corporate governance of state-owned banks. The levels of non-performing loans and capital adequacy ratios compare poorly in international perspective and may deteriorate further, which could require significant bank recapitalisation.

Without propriety, integrity, transparency and the engagement of all stakeholders, markets cannot function well. Governments must protect fundamental rights and ensure good governance, fair regulations and transparency, while businesses must acknowledge that operating globally also implies a responsibility for their impact locally.

Legislative and regulatory policy options for sustainable capital markets - A good corporate governance framework should combine transparency, accountability and integrity and this requires knowledge of beneficial ownership. This report assesses the costs, benefits and practicalities of different approaches, suggesting policy options to better identify ultimate beneficial ownership in Indonesia.

This report describes the current policy framework in Asia and summarises the challenges to establishing a formal and transparent board nomination and election process. It proposes policy options to improve the transparency of the board nomination and election process in order to reinforce more effective boards.

Participants in this multi-stakeholder meeting reviewed and discussed the implementation of the OECD Due Diligence Guidance and in the 3Ts supply chain to ensure that companies avoid contributing to conflict through their mineral or metal purchasing decisions and practices.