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

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

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.

This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

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

Adopted by the OECD Council on 23 February 2017, this Recommendation provides high-level policy guidance for designing a strategy for addressing the financial impacts of disasters on individuals, businesses and sub-national levels of governments, as well as the implication for public finances.

Seminar on Innovations and challenges in the management of a regional policy held in Bratislava, Slovak Republic, 22 February 2017

Forum on competition and regulation: In pursuit of market efficiency

This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.

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).

As part of efforts to deepen co-operation between the OECD and Argentina and contribute to the country’s public policy and reform agenda, Argentina’s Finance Minister Nicolás Dujovne has presented an Action Plan to OECD Secretary-General Angel Gurría.

This seminar was held in Mykolaiv on 5 March, 2017. Ukrainian sub-national officials, policy makers and other stakeholders shared their experience in decentralisation reform and its impact with respect to administrative capacity, investment capacity and service delivery capacity, particularly at the local level.

OECD promotes the exchange of experiences and good practices for the improvement of regulation among Latin American countries

This event looked at good practices in key areas for making infrastructure deliver; such as infrastructure policy and planning, stakeholder participation, integrity, procurement, and institutional arrangements for multi-level investment projects.

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

OECD blog on the current dwindling levels of trust and what governments can do to help rebuild public trust.

In 1998 Indonesia embarked on an ambitious course of decentralisation. Over a period of a few years, facilitated by financial transfers from the central government, responsibility for many public services and administrative tasks were devolved to local authorities.

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?

Information is in no short supply these days. Indeed, as comedian Joey Novick has pointedly remarked: “The information in the world doubles every day. What they don’t tell us is that our wisdom is cut in half at the same time.”

This web page presents the 10 dimensions of the framework for the governance of public infrastructure. The dimensions relate to how governments prioritise, plan, budget, deliver, regulate and evaluate infrastructure investment. Each area covers the principal objective of policy in each area, followed by key questions decision makers need to address and indicators identifying the enabling factors.

It doesn’t feel like a great time to be an expert. Experts rely on facts, evidence and careful analysis to make assessments of the past, present, and future. All those categories—expertise, evidence and logical analysis—seem under attack. Equally importantly, public trust in the institutions that house experts has ebbed at an alarming rate over the last 40 years.

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.

Independent fiscal institutions (IFIs) serve to promote sound fiscal policy and sustainable public finances. This report outlines good practices for their effective design and operation.

Democracy is a living organism; it is made by and for the people. And encouraging more people to participate surely strengthens democracy.

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 6th OECD workshop on Strategic Crisis Management will bring together government crisis managers and practitioners from international organisations, industry and leading think-tanks to discuss the key challenges faced by governments in managing critical infrastructure crises.

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.

This seminar series is part of the OECD project, Supporting Decentralisation in Ukraine. The 2nd seminar on Strengthening the Subnational Partnership, took place in Mykolaiv ON 15 March 2017.

Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.

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.

This compendium of good practices was prepared by the OECD at the request of the G20 Anti-corruption Working Group (ACWG), to raise awareness of the benefits of the digital transformation in the public sector, including governance, productivity, economic development and social innovation.

The first OECD meeting on Mining Regions will be held in Antofagasta, Chile from 5-7 October 2017. The event is a starting point for the creation of a platform to enhance cooperation among mining regions and their cities to increase productivity and well-being.

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.

Training Workshop on the elaboration and evaluation of regulatory impact assessment (RIA)

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 latest edition of the OECD’s biennial overview of public governance, Government at a Glance 2017, will be published on Thursday 13 July at 11:00 CET (10:00 GMT). The report compares OECD and partner countries in areas like public sector spending, employment, pay and investment using around 60 indicators.