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PISA 2015 key findings for Canada

This country note presents student performance in science, reading and mathematics, and measures equity in education in Canada. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).




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Equity and Quality in Education: Supporting Disadvantaged Students and Schools - Spotlight Report: The Netherlands

This spotlight report draws upon the OECD report Equity and Quality in Education: Supporting Disadvantaged Students and Schools.




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PISA 2015 key findings for the Netherlands

This country note presents student performance in science, reading and mathematics, and measures equity in education in the Netherlands. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).




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PISA 2015 key findings for Turkey

This country note presents student performance in science, reading and mathematics, and measures equity in education in Turkey. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).




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Reforming policies for the business sector to harvest the benefits of globalisation in the Netherlands

The Netherlands has strongly benefited from globalisation, which boosted international trade, cross-border investment and economic growth over the latest decades.




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Mr. François Hollande, President of the French Republic, met with the Heads of international economic organisations at the OECD

The President of the French Republic, Mr. François Hollande, met the Heads of five international economic organisations at the OECD on Friday 17th October to discuss the challenges facing the global economy.




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Workshop on regulation and competition in light of digitalisation

Paris, 31 January 2018: This workshop on regulation and competition in light of digitalisation allowed competition officials to share their experiences with existing regulations that have proved restrictive for digitalisation and started a discussion of how a competition assessment methodology can deal with the most common issues.




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Financial markets, insurance and pensions: Digitalisation and Finance

This publication compiles a series of articles that focus on the impact of digitalisation and technology in the areas of financial markets, insurance, and private pensions. It also discusses the tools and policies needed to ensure that the challenges posed by digitalisation result in better outcomes and better management of the risks involved.




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Measuring Fiscal Decentralisation, Concepts and Policies

This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.




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Making fiscal decentralisation work

Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.




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Fiscal decentralisation: lessons from around the world

Senior tax policymakers and administrators from across the world are meeting this week in Marrakech to discuss how powers to set and collect taxes should be allocated across different levels of government to ensure accountability, efficiency and economic stability.




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Release of discussion draft on revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures)

Public comments are invited on this discussion draft which deals with work in relation to Actions 8,9, and 10 of the Action Plan on Base Erosion and Profit Shifting (BEPS).




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Public comments received on discussion draft on Actions 8, 9 and 10 : revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan

On 19 December 2014, interested parties were invited to comment on the discussion draft on Actions 8, 9 and 10: revisions to Chapter I of the Transfer Pricing Guidelines (Including risk, recharacterisation and special measures) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.




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Energy taxes misaligned with environmental impacts of energy use

Governments are under-utilising taxation as a tool to curb the environmental consequences of energy use, foregoing revenue and weakening their attack on the principal source of greenhouse gas emissions responsible for climate change and air pollution, according to new OECD analysis.




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OECD holds three tax events in Addis to promote domestic resource mobilisation

The OECD is holding three tax events on the side-lines of the 3rd International Conference on Financing for Development in Addis Ababa, Ethiopia.




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International organisations take major step to boost global co-operation in tax matters

The main international organisations working on taxation – the IMF, OECD, UN and WBG – have announced today further details on how they will act together through a Platform for Collaboration on Tax as a response to the growing importance of taxation in the international financing for development debate to achieve the UN Sustainable Development Goals.




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Does Fiscal Decentralisation Foster Regional Convergence?

Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence.




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Tax revenues continue to rise, but scope remains for increased tax mobilisation in emerging Southeast Asian economies

In 2014, the tax-to-GDP ratios of Indonesia, Malaysia, the Philippines and Singapore were below 17% of GDP compared to Japan and Korea, which both recorded tax-to-GDP ratios above 24%,according to new data released in the third edition of the OECD’s annual publication Revenue Statistics in Asian Countries.




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Falls in tax revenue weaken domestic resource mobilisation in developing Asia

The fourth annual edition of Revenue Statistics in Asian Countries covers seven countries, including Kazakhstan for the first time. It shows that the tax-to-GDP ratio in all these countries are lower than the OECD average of 34.3% in 2015, which highlights that scope remains for increasing tax mobilisation, especially in Indonesia, Kazakhstan, Malaysia and the Philippines to achieve sustainable growth.




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OECD invites public input on the tax challenges of digitalisation

As part of the ongoing work of the Task Force on the Digital Economy (TFDE), the OECD is seeking public comments on key issues identified in a request for input related to the tax challenges raised by digitalisation and the potential options to address these challenges.




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Revenue mobilisation in Africa continues to improve, says new report

The mobilisation of domestic resources is improving steadily in African countries, according to new data from Revenue Statistics in Africa 2017 released today in Addis Ababa at a meeting of tax and finance officials from 21 African countries hosted by the Department of Economic Affairs of the African Union Commission (AUC).




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Public comments received on the tax challenges of digitalisation

On 22 September 2017, interested parties were invited to provide comments on the tax challenges of digitalisation. The OECD is grateful to the commentators for their input and now publishes the public comments received. A public consultation will be held on 1 November 2017 at the Univeristy of California, Berkeley.




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BEPS public consultation on the tax challenges of digitalisation

The OECD will hold a public consultation event on the tax challenges of digitalisation on 1 November at the University of California, Berkeley, United States.




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Loss Carryover Provisions: Measuring Effects on Tax Symmetry and Automatic Stabilisation

This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-induced distortions towards less risky investments.




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Egypt and OECD launch EU-funded programme to enhance domestic resource mobilisation

During a meeting on International Tax Reform, the Ministry of Finance and the OECD launched a programme on "Enhancing Domestic Resource Mobilisation in Egypt through a better tax and exchange of information system". The project, financed by the EU, provides EUR 1.2 million in funding over two and a half years, and will assist Egypt in the implementation of the new international standards to tackle tax avoidance and tax evasion.




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Tax Challenges Arising from Digitalisation: More than 110 countries agree to work towards a consensus-based solution

More than 110 countries and jurisdictions have agreed to review two key concepts of the international tax system, responding to a mandate from the G20 Finance Ministers to work on the implications of digitalisation for taxation.




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Platform for Collaboration on Tax to discuss domestic resource mobilisation challenges on 9 October

The four partner organisations to the Platform for Collaboration on Tax (PCT) will discuss critical challenges and opportunities for mobilising domestic resources to meet countries’ development priorities, at the upcoming IMF-World Bank annual meetings in Bali, Indonesia.




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African economies sustain progress in domestic resource mobilisation

Africa has sustained gains in domestic resource mobilisation made since 2000, as tax revenues remained stable in 2016, according to Revenue Statistics in Africa 2018. Providing internationally comparable data for 21 participating countries, the report finds that the average tax-to-GDP ratio was 18.2% in 2016, the same level as in 2015, which represents a strong improvement from 13.1% in 2000.




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International community makes important progress on the tax challenges of digitalisation

The international community has made important progress toward addressing the tax challenges arising from digitalisation of the economy and has agreed to continue working multilaterally towards achievement of a new consensus-based long-term solution in 2020, the OECD announced today.




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OECD invites public input on the possible solutions to the tax challenges of digitalisation

As part of the ongoing work of the Inclusive Framework on BEPS, the OECD is seeking public comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy.




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Public comments received on the possible solutions to the tax challenges of digitalisation

On 13 February 2019, interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy. The OECD is grateful to the commentators for their input and now publishes the public comments received.




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Public consultation on the tax challenges of digitalisation

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS and its Task Force on the Digital Economy, the OECD will hold a public consultation event on the tax challenges of digitalisation on 13-14 March 2019.




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International community agrees on a road map for resolving the tax challenges arising from digitalisation of the economy

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced today.




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OECD leading multilateral efforts to address tax challenges from digitalisation of the economy

Today the OECD Secretariat published a proposal to advance international negotiations to ensure large and highly profitable Multinational Enterprises, including digital companies, pay tax wherever they have significant consumer-facing activities and generate their profits.




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OECD and Eurasian officials meet in Azerbaijan to discuss BEPS implementation and solutions to the tax challenges of digitalisation

Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries.




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OECD and Francophone African officials meet in Senegal to discuss BEPS implementation and solutions to the tax challenges of digitalisation

Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries.




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Tax officials and stakeholders from Asia-Pacific meet in the Philippines to discuss proposals to address the tax challenges of the digitalisation of the economy

A regional meeting on tax and digitalisation for Asia and the Pacific , co-hosted by the Asian Development Bank (ADB) in collaboration with the Organisation for Economic Co-operation and Development (OECD), took place in Manila, the Philippines on 19-20 November 2019.




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International community renews commitment to multilateral efforts to address tax challenges from digitalisation of the economy

The international community reaffirmed its commitment to reach a consensus-based long-term solution to the tax challenges arising from the digitalisation of the economy, and will continue working toward an agreement by the end of 2020, according to the Statement by the Inclusive Framework on BEPS released by the OECD today.




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Platform for Collaboration on Tax: International organisations move to help developing countries improve tax systems

The world's four leading multilateral organisations working in the tax area have established their first integrated website containing information on how low- and middle-income countries can strengthen tax systems and mobilise the domestic revenue they need to address some of their urgent development challenges—including the COVID-19 pandemic.




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The COVID-19 crisis creates an opportunity to step up digitalisation among subnational governments

Recent decades have seen rapid growth of advanced digital technologies, including high-speed computing, big data, artificial intelligence, the internet-of-things and blockchain. This “digital revolution” creates significant opportunities for all levels of government to improve the delivery of public goods and services, and to raise more and better revenue.




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High-level seminar on capital flow management and liberalisation: the role of international co-operation

This seminar aimed to advance shared understandings on policies to make the most of cross-border capital flows in support of growth and development and on the value of international co-operation, including the OECD Codes of Liberalisation, in the current context of serious global financial turbulence.




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FDI statistics workshop on measuring globalisation

This workshop sought to address whether the data we are using to measure and analyse globalisation is up to the task, and if it isn’t, what could be done.




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Self-assessment of South Africa's investment regime in relation to the OECD Codes of Liberalisation and the principle of National Treatment

This self-assessment report looks at South Africa's investment regime in the light of the OECD Codes of Liberalisation and the principle of National Treatment.




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Increased international co-operation on financial and corporate issues essential to making globalisation work for all

Globalisation has failed to create a level playing field in trade, investment and corporate behaviour, being one of the factors contributing to a backlash against openness in many countries and a decline in confidence in government institutions.




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Health: men faring worse than women in hospitalisations for diabetes

New OECD data show that men are more likely to be admitted to hospital as a result of poor management of diabetes than women, even when there are no significant differences in the number of men and women living with diabetes.




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Education: Korea tops new OECD PISA survey of digital literacy

Korea tops a new OECD PISA survey that tests how 15-year olds use computers and the Internet to learn. The next best performers were New Zealand, Australia, Japan, Hong-Kong China and Iceland.




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PISA 2012 Financial Literacy results - Australia

PISA 2012 financial literacy results focusing on the performance of Australia amongst 17 other countries and economies who participated in the assessment: Belgium (Flemish Community), Shanghai-China, Colombia, Croatia, Czech Republic, Estonia, France, Israel, Italy, Latvia, New Zealand, Poland, Russia, Slovak Republic, Slovenia, Spain and the United States.




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PISA 2015 key findings for Australia

This country note presents student performance in science, reading and mathematics, and measures equity in education in Australia. The interactive charts allow you to compare results with other countries participating in the OECD Programme for International Student Assessment (PISA).




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Education: Korea tops new OECD PISA survey of digital literacy

Korea tops a new OECD PISA survey that tests how 15-year olds use computers and the Internet to learn. The next best performers were New Zealand, Australia, Japan, Hong-Kong China and Iceland.




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PISA 2012 problem-solving results - Japan

Note summarising the performance of 15-year-olds in Japan in the PISA 2012 assessment of problem solving.