A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised...

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Este informe explora cómo los gobiernos de América Latina y el Caribe pueden utilizar las tecnologías digitales y los datos para fomentar la capacidad de respuesta, la resiliencia y la proactividad en el sector público. Este informe examina los marcos de gobernanza y capacidades para el...

This document is the peer review report of the National Contact Point (NCP) of Estonia. The objectives of NCP peer reviews are to assess that the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify the NCP’s...

The second, third and fourth editions of the Frascati Manual, the OECD standard for measuring resources devoted to research and experimental development (R&D), published in 1970, 1976 and 1981, reflected on the accumulated experience of conducting national surveys and compiling international...

This report uses rich administrative data from different registers in Greece to evaluate the impact of two types of active labour market policies (ALMPs): wage subsidies and training for unemployed people. The report finds a positive impact of both types of ALMPs and makes recommendations for...

Dans le cadre de la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie convenue par le Cadre inclusif OCDE/G20 sur le BEPS en octobre 2021, le Montant B prévoit une approche simplifiée et rationalisée de l'application du principe...

Governments adhering to the OECD Guidelines for Multinational Enterprises are required to set up a National Contact Point (NCP) that functions in a visible, accessible, transparent and accountable manner. This report contains a peer review of the Hungarian NCP, mapping its strengths and...

This Glossary defines concepts and terms commonly used in evaluation and results-based management. It provides a shared understanding to support the design, management, monitoring and evaluation of interventions for sustainable development. As a reference document, it is helpful for those...