Improving the tax treaty dispute resolution process is a top priority of the Base Erosion and Profit Shifting (BEPS) Project. The MAP peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016 with the peer review process of the first nine batches now well underway.
The OECD is now gathering input for the Stage 1 peer reviews of Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam.
Taxpayers and associations of taxpayers (e.g. business and industry associations) are invited to submit input on specific issues relating to access to the Mutual Agreement Procedure (MAP), clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.
As part of the ongoing work of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), the OECD is seeking public comments on the Global Anti-Base Erosion Proposal under Pillar Two.
It focuses on the remaining BEPS issues and seeks to develop rules that would provide jurisdictions with a right to "tax back" where other jurisdictions have not exercised their primary taxing rights or the payment is otherwise subject to low levels of effective taxation.
Comments on three technical design aspects are specifically requested: the use of financial accounts as a starting point for determining the tax base; the extent to which a multinational enterprise can combine income and taxes from different sources in determining the effective (blended) tax rate on such income; and stakeholders’ experience with, and views on, carve-outs and thresholds that may be considered as part of the GloBE proposal.
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD is seeking public comments on a Secretariat Proposal for a "Unified Approach" under Pillar One.
The new OECD proposal brings together common elements of three competing proposals from member countries, and is based on the work of the Inclusive Framework, which groups 134 countries and jurisdictions on an equal footing, for multilateral negotiation of international tax rules, making them fit for purpose for the global economy of the 21st Century.
The Programme of Work, adopted by the Inclusive Framework and approved by the G20 Finance Ministers and Leaders, provides for two pillars to be developed, with a consensus solution to be agreed by the end of 2020.
The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements.
The requirement to maintain and furnish documentation encourages compliance and assists tax authorities with accessing information necessary to enforce transfer pricing regulations. It also allows tax administrations to focus efforts and to deploy limited resources on taxpayers and transactions that pose most significant risk of tax loss.
The toolkit takes into account current international approaches and country practices for transfer pricing documentation, and discusses various policy considerations and options to guide developing countries.
The future prosperity of regions and cities will depend not only on equipping the existing workforce with the right skills, but also on successfully engaging disadvantaged groups so that they are fully contributing to local labour markets.
We are looking for examples of employment, skills, social innovation, culture/creative industries and entrepreneurship programmes to be featured in OECD work highlighting international good practices.
In the run up to the 2019 OECD Local Development Forum where your story could be presented, this call seeks to gather inspiring and innovative programmes on “what works”, with measurable impacts and the potential to be replicable in other communities.
The Programme for the International Assessment of Adult Competencies (PIAAC) is a programme of assessment and analysis of adult skills.
The OECD, in collaboration with the Italian Ministry of Labour, is organising the 6th PIAAC International Conference in Rome in January of 2020. The purpose of the conference is to promote the use of PIAAC data to help address relevant policy issues.
The organisers are launching a call for papers to be presented during the Conference. The papers should be primarily based on PIAAC data and have a clear policy focus, covering topics of relevance to economic, education, employment and social policy.
The OECD Global Anti-Corruption & Integrity Forum provides the opportunity to meet with government and business leaders, policy makers, anti-corruption experts and practitioners, civil society representatives and academics.
Every year, the Forum launches the Knowledge Partnership, which aims to enrich the content and perspectives of the Forum by bringing new insights from the field. Please submit your proposal for a 25-min presentation during the «New Perspective sessions» of the Forum.
For the 2020 edition, a particular preference will be given to sessions linked to the overarching theme on how actors (public sector, businesses, civil society and individuals) can work together to promote a culture of integrity and anti-corruption.
Falling ill. Struggling to make ends meet. Having enough money in old age. The OECD Risks that Matter survey finds that these concerns are weighing on people’s minds across countries.
Plans for the 2020 Risks that Matter survey are underway. Interested in collaborating? Please submit research questions to the 2020 core questionnaire.
'Risks that Matter' assess perceptions of the social and economic risks people face in OECD countries, and explores how well people feel their government reacts to their concerns.
Access to affordable education, housing, health and employment are critical to a young person's growth into adulthood. Public policies and services must be responsive to youths' needs to ensure a smooth transition, while governance failures can delay this process, resulting in adverse individual, social and economic impacts.
The Youth Governance Survey for Youth Organisations aims to identify what governments and public administrations can do to deliver on youths' concerns and how youth cohorts can be engaged in this process. The survey will complement evidence collected via a survey sent to ministries responsible for youth affairs as well as for other areas.
The responses received will feed into the OECD Youth Governance Review, the first global comparative analysis of the mechanisms in place to respond to the needs of youth, due to be published in 2020.
Nuclear safety regulators, government officials, nuclear facility operators, and other nuclear energy actors have roles and responsibilities in sharing scientific, technical or regulatory information with their stakeholders. This includes sharing radiological risk-related information with the general public.
To support its member countries in improving the effectiveness of their risk communication activities, the OECD Nuclear Energy Agency will make it the focus of its 2nd Workshop on Stakeholder Involvement and is collecting views from stakeholders around the world on this kind of communication.
For the purposes of this survey, risk communication refers to information that discusses the level of risk expected or realized from nuclear power or radiological materials and which is disseminated to allay public fears, heighten awareness or understanding or to promote safe reactions.
The OECD’s work on Effective Learning Environments (ELE) aims to improve how learning environments can most efficiently support the pedagogies, curriculum, assessment and organisational forms necessary to develop students’ capacities for the 21st century.
The Learning Environments Evaluation Programme (LEEP) was launched in 2013 to develop instruments and analyses to inform school leaders, researchers, designers, policymakers and others about how investments in learning environments translate into improved education, health, social and well-being outcomes.
On average, students in OECD countries spend 7538 hours in school buildings. The OECD School User Survey can help collect and triangulate evidence on the actual use of learning spaces, as well as to solicit students, teachers and school leaders' perspectives.
The Observatory of Public Sector Innovation (OPSI) needs your input on the initial draft of the AI primer.
This draft primer aims at helping public officials take their first steps in exploring AI, understand how it can be used in governments as well as the associated challenges and implications.
As a companion piece for the draft primer, we have also developed an AI Strategies & Public Sector Components page, which discusses each country’s complete or forthcoming national AI strategy, or comparable guiding policies that sets forth their strategic vision and approach to AI.
To help governments at all levels respond to increasingly complex policy challenges, the OECD is developing an integrated diagnostic tool, the draft Policy Framework on Sound Public Governance, to support policymakers in designing and implementing public governance reforms, and harnessing good governance practices.
We are looking for concrete input and comments on the content of the Framework as well as to identify potential thematic gaps and future challenges for public governance.
All interested stakeholders, including governments, civil society organizations, international organisations, the private sector, academics and individuals are encouraged to participate in this consultation and help shape the future of the OECD’s work on public governance.
The OECD is looking for cases from around the world of longer-form deliberative processes used by public institutions for policy making for a forthcoming report on innovative citizen participation.
These cases can be in the form of citizens' juries or assemblies, reference panels, consensus conferences, citizen initiative reviews, planning cells, or others. To be included in our report, cases must meet some criteria.
The process has to be commissioned by a public authority, is ongoing or has been implemented, and its results are verifiable. Participants have to be randomly selected and there is at least one full day of meetings or equivalent.
Improving the tax treaty dispute resolution process is a top priority of the BEPS (Base Erosion and Profit Shifting) Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan was launched in December 2016.
The peer review process is conducted in two stages. Under Stage 1, implementation of the Action 14 minimum standard is evaluated for Inclusive Framework members according to a schedule of reviews. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 report.
The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Anguilla, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia, and invites taxpayers and associations of taxpayers (e.g. business and industry associations) to submit input on specific issues for each of these jurisdictions.
The 2030 Agenda states that the Sustainable Development Goals are indivisible, and that they balance the economic, social and environmental dimensions of sustainable development through SDG Target 17.14, which calls on all countries to enhance policy coherence for sustainable development (PCSD).
Governments at all levels increasingly recognise the need to break out of institutional and policy silos to fully realise the benefits of synergistic actions across the SDGs. The 2030 Agenda, however, does not provide guidance on how to enhance policy coherence for the implementation of the SDGs.
To address this gap, the OECD has embarked on an inclusive process to update its 2010 Recommendation on Good Institutional Practices in Promoting Policy coherence for Development and provide institutional mechanisms and policy tools to accelerate progress towards the SDGs.
The call for research proposals “Metrics that Make a Difference: The Use of Indicators of Well-Being and Sustainable Development in Policy” is being launched to source relevant research and case studies related to the use of multidimensional indicator sets in well-being and sustainable development policy.
The call is on three topics: well-being indicators, data gaps and policy uses of well-being metrics.
Selected authors will be invited to present their papers at the International Conference on the Policy Uses of Well-being and Sustainable Development Indicators in Latin America and the Caribbean (LAC) in Bogotá (23-24 Oct. 2019).
More than ever, development actors are called upon to join efforts and maximise the impact of their contributions to achieve the Sustainable Development Goals.
The OECD/Development Assistance Committee (DAC) Results Community was proposing a set of six guiding principles that can help transform development agencies into more results-oriented, effective organisations.
The principles acknowledge the complex and evolving nature of development co-operation and build on existing ones, lessons and reviews of results-based management systems.
Take part to help ensure that the principles are relevant and useful to all types of development organisations and within all type contexts.
The OECD is seeking public comments on its forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.
A number of socio-economic and institutional factors influence tax morale in individuals, such as age, gender, education, and level of trust in government.
A new business section uses OECD tax certainty data to consider tax morale among businesses operating in developing countries.
Tax morale is a way to understand and respond to the challenges and opportunities for improving domestic resource mobilisation in those countries.
The OECD Anti-Bribery Convention establishes legally binding standards to effectively criminalise bribery of foreign public officials in international business transactions.
It is the first and only international anti-corruption instrument focused on the ‘supply side’ of the bribery transaction.
To ensure that it continues to respond to the challenges of fighting foreign bribery, the OECD launched a review of the 2009 Recommendation scheduled for completion by early 2020.
The consultation document raises a variety of cross-cutting issues, new trends and challenges, that have emerged over the last decade of its implementation and enforcement.
With public trust in government deteriorating across many countries, the push to put people at the heart of policymaking is on the rise across the globe. And politicians are listening.
Share your experiences harnessing "people power" today to produce better social policies tomorrow. The aim is simple: to give people a greater say in shaping policies that matter to their lives.
Social policies have a role to play in supporting people facing life transitions, and are an important way that governments buttress the impacts of economic shifts.
Governments, civil society and the private sector are encouraged to submit innovative practices.
The innovative open government cases should promote transparency, integrity, accountability and stakeholder participation.
The goal is to propel research on open government trends, inspire members of the community and feed the Toolkit Navigator for Open Government.
Public comments are sought on possible solutions to the tax challenges arising from the digitalised economy as part of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS)'s work.
Mandated by G20 Finance Ministers in 2017, it delivered an interim report in 2018 through its Task Force on the Digital Economy.
Proposals involve two pillars (allocation of taxing rights & BEPS issues) and the objective is to gather input early in the process and provide a consensus-based long-term solution in 2020.
The draft Recommendation on Digital Security of Critical Activities aims to replace the 2008 Recommendation on the Protection of Critical Information Infrastructures called CIIP.
It provides guidance to governments on how to develop digital security policies for critical economic and social activities without inhibiting the benefits from digital transformation.
The Observatory of Public Sector Innovation (OPSI) has developed the draft text of a Declaration on Public Sector Innovation.
It is a framework and set of principles that governments can use to inform their country’s own planning and strategising to foster innovation better.
If governments are thinking about how to innovate, they must also think carefully about how best to support different kinds of innovation, suited to different kinds of challenges.
State-Owned Enterprises (SOEs), accounting for 22% of the world’s largest companies are often concentrated in sectors with strategic importance and are increasingly operated like private firms.
The Anti-Corruption and Integrity (ACI) Guidelines for State-Owned Enterprises (SOEs) are for use by states as owners to help them promote integrity and anti-corruption in the SOEs they own.
They will complement the goals of the Guidelines on Corporate Governance of SOEs.