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Reports


  • 22-March-2022

    English

    Enabling Conditions for Bioenergy Finance and Investment in Colombia

    To realise Colombia’s clean energy ambitions and enable the necessary mobilisation of finance and investment, the government has set forth a number of important policy strategies, including the 2018 Green Growth Policy, the 2019 National Circular Economy Strategy and the forthcoming 2022 Energy Transition Policy. These high-level policies all note the role clean energy solutions like sustainable bioenergy and waste-to-energy can play in supporting decarbonisation objectives. These solutions can also achieve a number of other socioeconomic ambitions, including improved reliability of energy supply, improved access to affordable and reliable energy in areas that are not connected to the national electricity grid, and reduced amounts of waste going to capacity-limited landfills. This report aims to support Colombia’s renewable energy ambitions, focusing on current clean energy trends, opportunities for bioenergy and measures that can increase finance and investment in those solutions. Through five case studies from Brazil, Chile, Colombia, India and Turkey, the report also considers the enabling environment and lessons learnt from bioenergy developments in different countries.
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  • 21-March-2022

    English

    OECD and the Blue Dot Network

    The Blue Dot Network is an initiative founded by the United States, Australia and Japan to promote the quality infrastructure investment vital to support sustainable growth and a resilient economic recovery. The OECD Trust in Business Initiative promotes the implementation of internationally recognised standards and best practices for quality infrastructure investment by providing technical support to the Blue Dot Network.

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  • 21-March-2022

    English

    The Blue Dot Network: A proposal for a global certification framework for quality infrastructure investment

    21 March 2022 - The Blue Dot Network represents an innovative solution to help mobilise private sector investment by identifying and encouraging market-driven, transparent and sustainable infrastructure projects. This document presents an evidence-based proposal for a credible, efficient, transparent and sustainable certification framework that can provide a basis for operationalising the Blue Dot Network.

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  • 15-March-2022

    English

    Closing the Italian digital gap - The role of skills, intangibles and policies

    The study identifies the main factors that affect the diffusion of digital technologies and their returns among Italian firms, highlighting the crucial role of public policies. It uses a unique data infrastructure that integrates information on digital technology adoption, firm performance, and workers’ and managers’ skills. The analysis shows that the low digitalisation of Italian firms, especially of SMEs, can be traced back to the low levels of three factors: i) workers’ skills, ii) management capabilities, and iii) accumulation of intangible assets. These factors are also crucial to maximise the effectiveness of public policies supporting firm digitalisation, such as the deployment of broadband infrastructure and fiscal incentives to investments in digital technologies. Finally, the analysis shows that the COVID-19 crisis contributed to further widening the digital gap between Italian firms, favouring ex-ante more digitalised companies, suggesting that public policies play a crucial role for the post-COVID-19 recovery.

  • 10-mars-2022

    Français

    L’internationalisation et l’attractivité des régions françaises

    Les enjeux de la mondialisation et des mégatendances ainsi que l’impact de la crise COVID affectent les territoires de manière asymétrique. Les Régions, responsables du développement économique et de l’internationalisation et les services et opérateurs de l’État qui les appuient, doivent pouvoir disposer d’indicateurs pertinents pour identifier les priorités de leurs politiques d’attractivité et assurer leur suivi. Ces politiques concernent un ensemble varié d’acteurs à différents niveaux de gouvernement. L’amélioration continue de l’action publique est un processus nécessaire pour faire de l’attractivité internationale vis-à-vis des investisseurs, des talents et des visiteurs, un levier de développement régional équilibré, inclusif et durable. À la demande de la France et avec le soutien de la DG REFORM de la CE, l’OCDE a développé une approche innovante pour accompagner les Régions françaises, leurs partenaires nationaux et les différents acteurs dans cet exercice. Six outils, dix recommandations et un plan d’action pour leur mise en œuvre sont proposés. Ce travail initié avec la France est désormais étendu à de nombreuses régions dans différents pays membres et non membres de l’OCDE.

  • 24-February-2022

    English

    Building an Investment Tax Incentives database - Methodology and initial findings for 36 developing countries

    The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.

  • 20-janvier-2022

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2022

    Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 1995.
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  • 14-January-2022

    English

    Trends in ESG Investing and Quality Infrastructure Investment in Asia-Pacific

    This report examines the implementation of ESG trends in financial markets throughout the Asia-Pacific region. It looks at effective approaches and challenges and provides key insights on ESG disclosure and data indicators before examining how ESG risks are being applied for infrastructure investment and how best to advance the application of ESG considerations when investing in infrastructure.

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  • 12-January-2022

    English

    Strengthening FDI and SME Linkages in Portugal

    This report assesses the enabling conditions for maximising the benefits of foreign direct investment (FDI) on SME productivity and innovation in Portugal. It looks at the quality of investment that Portugal attracts and the capacity of Portuguese SMEs to benefit from any knowledge and technology spillovers resulting from these investments. It studies the extent to which FDI-SME spillovers occur through value chain linkages, strategic partnerships, labour mobility, competition and imitation effects. The report provides an overview of Portuguese public institutions responsible for investment, SMEs, innovation and regional development policies, taking a close look at arrangements to ensure multi-level policy coordination, stakeholder consultation and evaluation of policy impacts. It then reviews the mix of government policies that are currently in place to support FDI-SME linkages and spillovers, noting areas for further policy reforms. The last chapter introduces a regional lens, focusing in particular on the regions of Norte and Alentejo. This report is part of a broader European Commission-OECD programme on strengthening FDI-SME linkages and serves as a pilot for future country assessments.

  • 10-janvier-2022

    Français

    Rapports par pays sur la mise en oeuvre de la convention de lutte contre la corruption de l'OCDE

    La Convention prévoit la réalisation d’un suivi systématique de l’application par les pays signataires de la Convention. Ce processus de suivi, qui repose sur un processus rigoureux d’examen mutuel, débouche sur des recommandations que l’on trouve dans les rapports par pays.

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