Publications & Documents

24-March-2022

English

Designing and delivering public services in the digital age

Providing public services that deliver on the potential of digital technology and data presents a challenge for many governments. Yet, 'being digital' is not optional, but a core condition, for governments seeking to provide services that are user-driven, inclusive, resilient, innovative and trustworthy. Achieving digital government maturity requires holistic, comprehensive transformation from within and throughout the machinery of government. It involves reshaping organisations’ culture, capability (including talent, skills and resources), and governance to support user-centred approaches, agility, integration and cohesion to design and deliver quality public services that meet the needs of citizens and businesses. This Going Digital Toolkit note presents action-oriented principles to guide policy makers and public servants when designing and delivering public services fit for the digital age. The Annex contains a selection of practices by a variety of countries for each principle.

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.

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.

16-March-2022

English

Good Policies and Practices for Corporate Governance of Company Groups in Asia

This report analyses developments in twelve jurisdictions and identifies seven areas of recommendations for corporate governance of company groups. These recommendations focus on issues related to risk management, governance policies, access to key information about activities of group companies, independent directors, permissible group structures, disclosure and controlling persons.

21-January-2022

English, PDF, 1,758kb

Company Groups in India

This report provides an overview of key developments including company group structures, controlling shareholders and related party transactions. It also presents policy measures to address issues relating to company groups in India.

20-January-2022

English

OECD-Asia Roundtable on Corporate Governance

Established in 1999, the OECD-Asia Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance.

20-January-2022

English

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.

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12-January-2022

English, PDF, 4,051kb

Responsible Business Conduct in the State-Owned Enterprise Sector in Asia: Stocktaking of National Practices

This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining a sample of OECD countries and developing and emerging economies in the Asian region.

11-January-2022

English

OECD Working Party on State Ownership and Privatisation Practices

The OECD Working Party on State Ownership and Privatisation Practices facilitates policy dialogue and information exchange between OECD Member countries and key partners on improving corporate governance of state-owned enterprises and implementing privatisation policies.

5-January-2022

English

FDI Regulatory Restrictiveness Index

The FDI Regulatory Restrictiveness Index (FDI Index) measures statutory restrictions on foreign direct investment in 68 countries, including all OECD and G20 countries, and covers 22 sectors.

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