The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in the implementation of a key element in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide.

Taxing polluting sources of energy is an effective way to curb emissions that harm the planet and human health, and the income generated can be used to ease the low-carbon transition for vulnerable households. Yet 70% of energy-related CO2 emissions from advanced and emerging economies are entirely untaxed, offering little incentive to move to cleaner energy, according to a new OECD report.

Jordan joins the international fight against tax evasion by becoming the 158th member of the Global Forum.

On 9 October 2019, interested parties were invited to provide comments on a number of policy issues and technical aspects in respect to the Secretariat Proposal for a "Unified Approach" under Pillar One. The OECD is grateful to the commentators for their input and now publishes the public comments received.

This year the Global Forum marked its 10th anniversary and provide an opportunity to take stock of the progress made. The first day of the plenary (26 November), which was open to the media and invited honorary guests, focused on the issues of the utility, relevance and global impact of tax transparency.

Today marks an important milestone for the OECD/UNDP Tax Inspectors Without Borders initiative (TIWB) with the launch of a project on automatic exchange of information. The project, which will be co-ordinated with the Global Forum on Transparency and Exchange of Information for Tax Purposes, was unveiled during its 10th Anniversary Meeting in Paris, France.

On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received.

The Inclusive Framework on BEPS welcomes Honduras bringing to 137 the total number of countries and jurisdictions participating on an equal footing in the Project.

The OECD today published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level.

The Global Forum and the Asian Development Bank held a joint training event on the Exchange of Information on Request Peer Reviews and Implementation of the Automatic Exchange of Information Standard from 17 January to 31 January 2020 in Tbilisi, Georgia.

On 6 Feburary 2020, interested parties were invited to provide comments on the Review of the BEPS Action 13 minimum standard. The OECD is grateful to the commentators for their input and now publishes the public comments received.

Comprised of 34 Global Forum members, the Automatic Exchange of Information Peer Review Group (APRG) held its first meeting on 16-18 March 2020 to discuss key issues in ensuring that jurisdictions are putting in place what is required to deliver an effective AEOI Standard, as well as how the recent developments in relation to Covid-19 might impact expectations.

On 19 February 2020, interested parties were invited to provide comments on the draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy. The OECD is grateful to the commentators for their input and now publishes the public comments received

Exports of (bop) - Live Animals in Canada decreased to 159.40 CAD Million in March from 168.10 CAD Million in February of 2020. Exports of (bop) - Live Animals in Canada averaged 140.56 CAD Million from 1988 until 2020, reaching an all time high of 294 CAD Million in November of 2014 and a record low of 35.50 CAD Million in April of 1988. This page includes a chart with historical data for Canada Exports of (bop) - Live Animals.

Imports (Bop) - Ships, Locomotives, Railway Rolling Stock in Canada decreased to 117.90 CAD Million in March from 184.70 CAD Million in February of 2020. Imports (Bop) - Ships, Locomotives, Railway Rollin in Canada averaged 66.09 CAD Million from 1988 until 2020, reaching an all time high of 648.50 CAD Million in August of 2018 and a record low of 0.40 CAD Million in November of 1992. This page includes a chart with historical data for Canada Imports of (bop) - Ships, Locomotives, Railway Ro.

Imports of (bop) - Radioactive Ores and Concentra in Canada remained unchanged at 0 CAD Million in March from 0 CAD Million in February of 2020. Imports of (bop) - Radioactive Ores and Concentra in Canada averaged 23.96 CAD Million from 1988 until 2020, reaching an all time high of 230.20 CAD Million in August of 2011 and a record low of 0 CAD Million in February of 1988. This page includes a chart with historical data for Canada Imports of (bop) - Radioactive Ores And Concentra.

The Phase 3 Report on Japan by the OECD Working Group on Bribery evaluates and makes recommendations on Japan'simplementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.

The Phase 3 Report on Italy by the OECD Working Group on Bribery evaluates and makes recommendations on Italy's implementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.

This Working Group on Bribery consultation with the private sector and civil society focused on collective action in the fight against foreign bribery.

Denmark’s enforcement of its foreign bribery laws has been weak. Only 13 foreign bribery allegations have surfaced, and sanctions have been imposed in just one case that falls under the Convention. Law enforcement authorities have not been sufficiently proactive, and cases have been prematurely closed without complete investigations. Denmark must take more investigative steps and make greater efforts to gather evidence from abroad.

Portugal’s enforcement of its foreign bribery laws has been extremely low. Not a single prosecution has resulted from 15 allegations of Portuguese companies bribing foreign officials in high-risk countries.

Azerbaijan must do more to enforce recently introduced anti-corruption laws and to ensure law enforcement has the resources to prosecute complex corruption crimes, says a new OECD report.

Recommendation of the OECD Council on Effective Public Investment Across Levels of Government

The Southeast Asian region has the potential to attract significant amounts of international investment in the coming years. To help ASEAN countries address the challenges that arise from an increased openness to investment, this report analyses the region's investment climate and suggests ways to bring about a greater convergence of both policies and outcomes for the countries involved.

Public financial institutions (PFIs) are well-positioned to act as a key leverage point for governments’ efforts to mobilise private investment in low-carbon projects and infrastructure. This study identifies the tools, instruments and approaches used by five PFIs to directly support and scale-up domestic private sector investment in sustainable transport, energy-efficiency and renewable energy in OECD countries.

This public consultation is being held to gather comments on the draft OECD Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector which provides practical guidance to mining, oil and gas enterprises in addressing the challenges related to stakeholder engagement. The deadline for comment is 5 June 2015.

The OECD’s Annual Meeting at Ministerial Level reinforced member governments’ support across a broad range of key OECD work.

Israel is not sufficiently proactive in detecting and investigating foreign bribery, with no prosecutions over the past 7 years, despite 14 allegations of foreign bribery involving Israeli individuals or companies. The OECD Working Group on Bribery is, however, encouraged by the recently-opened investigations, and will pay close attention to how these evolve.

Most investment treaties do not expressly address joint interpretations and thus leave the issue to more general rules. This paper addresses the general legal framework applicable to joint agreements by treaty parties about the interpretation of treaties. It outlines key concepts and distinctions, and considers effects on third parties.

From the early 2000s, sustainability has emerged as a central policy-making consideration as climate change and population growth have heightened concerns about already-stretched natural resources.

Ukraine has made considerable progress in the area of anti-corruption reform but faces significant challenges to implement some important tools for combating corruption, according to a recent OECD report.

Azerbaijan has made progress in preventing corruption in several sectors, such as public services delivery, traffic police and public education, and reforms have started in customs and business licencing. However, serious and complex corruption challenges have yet to be tackled, says a new OECD report.

La inversión pública en Colombia ha aumentado sustancialmente en los últimos años hasta alcanzar casi el 4% del PIB, una cifra superior a la media OCDE de 3.2%. Sin embargo, según indica un nuevo informe de la OCDE, para hacer frente a la brecha en infraestructuras y para superar las desigualdades territoriales será necesario que el país mantenga y amplíe sus esfuerzos en materia de inversión.

The paper summarises views expressed by practitioners at a workshop in Beijing on 13-14 April 2016 with respect to contemporary challenges in international co-operation in corruption cases and possible solutions to mitigate these challenges. It has a practical orientation and is intended to contribute to ongoing dialogue at national and multilateral levels on enhancing international co-operation.

The FDI Regulatory Restrictiveness Index (FDI Index) measures statutory restrictions on foreign direct investment in 58 countries, including all OECD and G20 countries, and covers 22 sectors.

An independent group of leading anti-corruption and integrity experts recommends doing more to enforce and develop anti-corruption standards and enhancing collaboration with other international organisations in a report on ways the OECD can strengthen its vital work in combating bribery and promoting integrity.

Chile must make further progress on key recommendations of the OECD Working Group on Bribery in International Business Transactions, more than three years after its Phase 3 evaluation in March 2014.

Lithuania has taken significant steps to strengthen its legislative framework to combat foreign bribery. Yet further efforts are needed to ensure effective enforcement of anti-bribery laws with regard to corporate liability and imposing sanctions for foreign bribery, including confiscation, according to a new report by the OECD Working Group on Bribery.

When companies involve stakeholders, such as local communities, in their decision making, it enables them to identify, and account for the impacts of their activities, and contribute to positive social and economic development. To address the challenges raised when engaging with stakeholders, the OECD is preparing a user guide on how to undertake due diligence in engaging with stakeholders for mining, oil and gas enterprises.

Small and medium-sized enterprises (SMEs) are increasingly turning to alternative sources of financing, while new bank lending is declining in a number of countries. Many SMEs remain over-reliant on bank credit, however, and the take-up of instruments other than straight debt varies greatly from one country to another, according to a new OECD report.

Poland must make urgent progress on carrying out key recommendations of the OECD Working Group on Bribery that remain unimplemented, more than four years after its Phase 3 evaluation in June 2013.

This study explores good practices and challenges in the detection of international corruption cases via media reporting and investigative journalism.

Data from OECD Health Data 2012 focusing on key US issues: why is the US health spending so high? Is US health spending higher due to higher prices or higher service provision? (or both?)? Is the quality of care better in the US? What are the trends in key risk factors to health in the US?

Belgian companies, mutualities and employment services should be more proactive in helping people with mental health problems stay in the workplace or find a job, according to a new OECD report.

Increasingly complex and inconsistent clinical trial regulations are causing delays, raising costs and leading to a decline in the number of international trials conducted by academics for non-commerical purposes.

Norway is better placed to cope with population ageing than most other countries. But it could still do more to improve incentives and opportunities for people to stay working longer which would help ensure the country’s long-term future, according to a new OECD report.

This report examines examples of new and emerging governance models to support responsible development of diagnostics and treatments based on the latest advances in biomedicine. It identifies some of the main challenges for policy makers, regulators and other communities involved in the translation of biomedical innovation and health technologies from the lab bench to point of care.

Elderly individuals with complex, chronic diseases need continuous and tailored care to maintain their health and maximise their ability to participate in society. Japan must change the way it delivers health services for older citizens by strengthening its specialist primary care and making mental health care services more widely available, according to a new OECD report.

Improving labour market participation of people with mental health problems requires well-integrated policies and services across the education, employment, health and social sectors. This paper provides examples of policy initiatives from 10 OECD countries for integrated services.

Dementia is increasing in prevalence, and to date has no cure or treatment. One element in improving this situation is using and sharing data more widely to increase the power of research. Further, moving beyond established medical data into big data offers the potential to tap into routinely collected data from both within and outside the health system.