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  • 15-March-2024

    English

    Parliaments and evidence-based lawmaking in the Western Balkans - A comparative analysis of parliamentary rules, procedures and practice

    Parliaments have a unique role in ensuring that adopted laws, regardless of who initiated them, are evidence-based and fit-for-purpose. For the executive branch, laws are vital instruments through which they deliver public policy. Governments therefore rely on parliaments to scrutinise and adopt legislation in a timely, well-planned and co-ordinated manner. Parliamentary scrutiny of government lawmaking and its role in ex post evaluation of law implementation helps the legislature hold the executive to account. Evidence-based lawmaking is especially critical to EU integration processes as they involve adoption of many new laws. This paper reviews how laws are planned, initiated, prepared, scrutinised and evaluated by the parliaments of six Western Balkan administrations. The report discusses the concept of lawmaking within a parliamentary system of government. It considers how parliaments and governments co-operate and co-ordinate their legislative activities throughout the lawmaking cycle, providing a comparative analysis of existing rules and procedures as well as lawmaking practices. A set of key findings and policy recommendations are provided to support the Western Balkan administrations to plan and implement future reforms.
  • 9-January-2024

    English

    The Global Minimum Tax and the taxation of MNE profit

    The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
  • 6-November-2023

    English

    Regulatory reform: events and publications

    Access and search the calendar of events and publications on regulatory policy.

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  • 26-September-2023

    English

    Mechanisms to Prevent Carbon Lock-in in Transition Finance

    Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
  • 24-July-2023

    English

    Risk-based Regulatory Design for the Safe Use of Hydrogen

    EU Funded Note Low-emission hydrogen is expected to play an important role in the energy transition to tackle the climate crisis. It can decarbonate 'hard-to-abate' sectors still relying on fossil fuels, turn low-carbon electricity into a fuel that can be transported using pipelines and provide a green transport alternative, in particular for heavy-duty and long-distance transport. Given its potential to combat climate change, it can allow for a net reduction in societal risks if managed responsibly. However, while its potential is widely acknowledged, its application is not yet meeting ambitions. Regulation is crucial to facilitate its application and ensure its safety. This report analyses trends, risks, and regulation of hydrogen technologies across economies. It supports the use of low-emission hydrogen as part of the energy transition, by making recommendations for effective risk-based regulation, regulatory delivery and governance.
  • 30-June-2023

    English

    Understanding and Applying the Precautionary Principle in the Energy Transition

    EU Funded Note The precautionary principle has been an important aspect of regulatory delivery for nearly four decades. Now widely applied and with a global reach, the principle is often invoked whenever the scientific evidence surrounding the safety of a given technology is not conclusive. It is often applied where a safety risk is known to exist, but the probability and magnitude of harm are uncertain or unknown. The principle thus supports — and is an important element of — risk-based regulation. It is an important principle for the energy transition, in particular, though it is complex to apply in practice. The safety risk of technologies supporting the energy transition is immediate, which can lead regulators to operate and apply the principle over-cautiously — sometimes to the extent of complete inaction. This report examines how the precautionary principle can be used to support flexible decision making by helping regulators and operators manage risk through positive action.
  • 1-June-2023

    English

    Regulatory Policy: Hungary

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  • 1-June-2023

    English

    Regulatory Policy: Sweden

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  • 1-June-2023

    English

    Regulatory Policy: Japan

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  • 12-April-2023

    English

    Progress Review of Peru's Telecommunications Regulator - Driving Performance

    Regulators act as 'market referees', balancing often competing interests of stakeholders, including governments, current and future actors in the markets, and consumers. At the same time, markets are changing at an unprecedented pace due to new technologies, the international drive toward carbon-neutral economies, shifts in consumer needs and preferences, and, more recently, the profound changes brought by the COVID-19 pandemic. Assessing the performance of economic regulators must therefore be a continuous effort. This progress review evaluates the changes put in place by Peru’s telecommunications regulator, OSIPTEL, since the previous OECD performance assessment review in 2018, in the interest of increasing the effectiveness of its regulatory activities and improving final outcomes for consumers and the economy.
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