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| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 94 |
| Release | : 2021-05-20 |
| Genre | : |
| ISBN | : 9264852395 |
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 326 |
| Release | : 2017-03-27 |
| Genre | : |
| ISBN | : 9264267999 |
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 136 |
| Release | : 2017-04-19 |
| Genre | : |
| ISBN | : 9264272321 |
This report describes the development of the green bond market as an innovative instrument for green finance, and provides a review of policy actions and options to promote further market development and growth. Since 2007-08, so-called “green bonds” have emerged and the market has risen from ...
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 612 |
| Release | : 2017-07-10 |
| Genre | : |
| ISBN | : 9264265120 |
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 658 |
| Release | : 2022-01-20 |
| Genre | : |
| ISBN | : 9264921915 |
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.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 125 |
| Release | : 2019-12-06 |
| Genre | : |
| ISBN | : 9264597042 |
This report sets the economic and business case for urgent and ambitious action on biodiversity. It presents a preliminary assessment of current biodiversity-related finance flows, and discusses the key data and indicator gaps that need to be addressed to underpin effective monitoring of both the pressures on biodiversity and the actions (i.e. responses) being implemented. The report concludes with ten priority areas where G7 and other countries can prioritise their efforts.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 225 |
| Release | : 2021-05-05 |
| Genre | : |
| ISBN | : 9264988351 |
The COVID-19 crisis has revealed the close relationship between environmental risks and those to the foundations of human well-being – and the cascading effects on the economy and society. It has also highlighted the importance of anticipation and early action. These are also key to integrating climate policy into regional development, albeit on a larger scale.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 140 |
| Release | : 2019-08-26 |
| Genre | : |
| ISBN | : 9264547851 |
Investments in water and sanitation are a prerequisite to deliver on the Sustainable Development Goals (SDGs), in particular on SDG 6 ensuring availability and sustainable management of water and sanitation for all. Blended finance can play an important role in strategically investing development finance to mobilise additional commercial finance needed to fill the current investment gaps. Thus far, however, blended finance has not reached scale in the water and sanitation sector. A greater evidence base is needed to better understand the current applications as well as the potential of blended models in the water and sanitation sector. This publication takes a commercial investment perspective and provides insights into three subsectors: (1) water and sanitation utilities, (2) small-scale off-grid sanitation and (3) multi-purpose water infrastructure and landscape-based approaches. The publication draws out recommendations for policy makers and practitioners to apply and scale innovative blended finance approaches where most appropriate.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 113 |
| Release | : 2022-10-03 |
| Genre | : |
| ISBN | : 9264820590 |
This guidance sets out elements of credible corporate climate transition plans, which aim to align with the temperature goal of the Paris Agreement. Such plans are needed to address the growing risk of greenwashing in transition finance and facilitate a global, whole-of-economy climate transition.
