While Norway is a leader in digital government amongst OECD countries − ranking 4th overall in the 2023 OECD Digital Government Index − there is scope to improve the efficiency, efficacy, and innovation of Norway’s public sector through digitalisation. This report reviews Norway's...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits...

Increasingly, philanthropic donors are moving from supporting specific projects to providing untied general support to their grantees. In response to the shift, this report sheds light on flexible financing – the practice of providing grantees unearmarked funding. It examines “trust-based...

The Hyalella azteca Bioconcentration Test (HYBIT) provides a non-vertebrate test for bioconcentration in aquatic environments. The test consists of two phases: the exposure (uptake) and post-exposure (depuration) phases. During the uptake phase, a group of H. azteca is exposed to the test...

Armenia's ICT sector has experienced remarkable growth, expanding by 20% in 2022, underscoring the country's commitment to digital transformation as a policy priority. Despite these efforts and trends, SMEs continues to face significant obstacles in their digital transformation, including lack...

Ensuring equality for LGBTI+ individuals is a human rights imperative, but it also makes a lot of economic sense. Inclusion enables LGBTI+ individuals to achieve their full employment and labour productivity potential, benefitting not only their economic and social well-being, but also society...

This report looks at efforts by Portugal’s Court of Auditors (Tribunal de Contas, TdC) to make better use of data and analytics in assessing risks in public procurement. It identifies key financial and non-financial risks to refine the TdC’s audit selection process and increase the...

Japan has historically been among the OECD countries with the lowest migration flows relative to its population. However, the situation has changed significantly in the past few years. To counteract the impact of rapid population ageing on the labour market, Japan has introduced major policy...

As the pace of technological change accelerates, reaching the digital frontier – and staying there – is increasingly challenging. This report analyses Norway’s digital performance, policies and priorities to inform the development of a new national digital strategy that seeks to sharpen...

This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of...