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This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
Relatively little has been done by governments to facilitate the essential flows of goods in urban areas and to reduce the adverse impacts of urban goods transport on the communities served. This has resulted in increasing problems associated with goods delivery including competition with passenger transport for access to road infrastructure and space for parking/delivery facilities. How should OECD countries deal with the challenges they face in this area? This report analyses measures taken in many cities and provides recommendations for dealing with these challenges.
In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
This report on steel capacity developments in non-OECD countries is done every two years. It reviews available material on existing capacity and on likely developments through 2000. To the extent possible, expectations beyond 2000 are also reflected. The Appendix to the report presents detailed information on existing and proposed steelmaking capacity and equipment in non-OECD countries on a plant-by-plant basis.
This report on steel capacity developments in non-OECD countries is done every two years. It reviews available material on existing capacity and on likely developments through 2003. To the extent possible, expectations beyond 2000 are also reflected. The Appendix to the report presents detailed information on existing and proposed steelmaking capacity and equipment in non-OECD countries on a plant-by-plant basis.
Published every two years, this publication reports on steelmaking capacity developments in non-OECD member countries. It reviews available material on existing capacity and on likely developments through 2004. To the extent possible, it also reflects on expectations beyond 2005. On a country-by-country basis, tables show existing capacity, existing equipment, increase in capacity, and additional equipment for each company.
The data show that in recent years, capacity in non-Member countries has been rising at an average annual rate of 1.8%. Southeast Asia, including China, account for most of the growth with robust growth also seen for the Middle East. Few changes in steelmaking capacity are expected in the NIS and Latin America.
Published every two years, this publication reports on steelmaking capacity of non-OECD countries on a company-by-company basis, and within company, by plant. It opens with a summary of major trends by region which also makes projections for 2008. It then presents detailed tables showing for each plant/project existing capacity and equipment, the starting date of planned projects, works ownership and the information sources used. It also briefly describes the progress of projects, recent changes at existing works, and, where known, the financing of projects.
Developments in Steelmaking Capacity of Non-OECD Economies includes an Appendix containing detailed information by economy, on an economy-by-economy, plant or project basis, as well as on existing capacity and equipment, the starting date of planned projects, works ownership and the information sources used. It also briefly describes the progress of projects, recent changes at existing works, and, where known, the financing of projects.
This publication is a two-yearly report on trends in the steelmaking capacity in economies that are not members of the OECD. This report examines the current steelmaking capacity of these economies and likely changes therein up to the year 2012.
Developments in Steelmaking Capacity of Non-OECD Economies includes an appendix containing detailed information on an economy-by-economy, plant or project basis, as well as on existing capacity and equipment, the starting date of planned projects, works ownership and the information sources used. It also briefly describes the progress of projects, recent changes at existing works, and, where known, the financing of projects.
Developments in Steelmaking Capacity of Non-OECD Economies is a two-yearly report on trends in the steelmaking capacity of economies that are not members of the OECD. This report examines existing steelmaking capacity and investments that will lead to changes in steel capacity by 2014. The publication includes an appendix containing detailed steel information on an economy-by-economy basis, showing existing steel facilities, their equipment and capacity, as well as each company’s planned steel investments. Information is also provided on the starting date of planned steel projects, the ownership status of the steel plants, the progress of steel projects, recent changes at existing works, and, where known, the financing of steel projects.
This Digital Government Review highlights the efforts taking place in Argentina to digitalise and improve data governance in its public sector and build the foundations for a digital government. The review explores Argentina’s institutional, legal and policy frameworks and their strategic role in the digital transformation of the public sector. The report also discusses how to reinforce the capacity of the public sector to “go digital” and better respond to citizens' needs. It explores how ICT procurement, management, and commissioning can help improve public sector accountability and efficiency, as well as support greater policy coherence and compliance with digital government standards. The review ends with a discussion on the state of data governance in the public sector, including data leadership and stewardship, rules and platforms for data production, sharing and interoperability, data protection, data federation, and open government data initiatives.
Since joining the OECD in 1996, Korea has made impressive progress in raising living standards. Over 1996-2016, the country closed the gross domestic product (GDP) per capita gap with the OECD average by 26 percentage points. Vibrant exports underpinned strong economic growth, with Korea becoming the eighth largest exporter in the world. The country’s focus on innovation (its R&D spending is the second highest in the OECD) combined with its highly skilled population (it is among the top performers in the OECD’s Programme of International Student Assessment) supported this success. However, the convergence of Korea’s living standards to those in the most advanced countries has stalled in recent years. Output growth has slowed from 4.4% annually over 2001-10 to 2.8% since 2011. The country faces strong competition from emerging economies, notably the People’s Republic of China in low- and medium-end markets, and with advanced economies in high-end markets. This makes it more difficult for Korea to further expand its global market share.
To address many of the environmental challenges that face us today, including climate change, countries are striving to deploy efficient and effective tools for environmental management at the national level. Tradable/transferable permits are one such tool. What are the key design parameters for domestic tradable permit programmes? What additional considerations should policy-makers keep in mind before choosing tradable permits over other policy instruments? Why have many proposals for domestic tradable permit systems failed to materialise and how could the obstacles be overcome?
This publication attempts to answer these questions, by providing a systematic analysis of the various approaches, challenges, conditions and potential solutions relating to the design and introduction of domestic transferable permit schemes.
Promoting innovation requires innovative government policy. Innovation through the creation, diffusion and use of knowledge has become a key driver of economic growth and provides part of the response to many new societal challenges. However, the determinants of innovation performance have changed in a globalising, knowledge-based economy. Government policy to boost innovation performance must be adapted accordingly, based on a sound conceptual framework. Synthesising the results of a multi-year OECD project on national innovation systems (NIS), this publication demonstrates how the NIS approach can be implemented in designing and implementing more efficient technology and innovation policies.
En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
Esta edição de 2011 das Diretrizes da OCDE para Empresas Multinacionais compromete 42 países a novos e mais rigorosos padrões de comportamento empresarial. As Diretrizes atualizadas incluem novas recomendações sobre o abuso dos direitos humanos e a responsabilidade das empresas em suas cadeias de fornecimento, tornando-as o primeiro acordo intergovernamental nesta área. As Diretrizes estabelecem que as empresas devem respeitar os direitos humanos em todos os países em que operam. As empresas devem também respeitar as normas ambientais e laborais, por exemplo, e ter em vigor processos adequados de devida diligência para garantir que tal aconteça. Estes incluem questões como o pagamento de salários dignos, o combate à solicitação e extorsão de subornos, e a promoção do consumo sustentável. As Diretrizes são um código de conduta abrangente e não vinculativo que os países membros da OCDE e outros concordaram em promover entre o sector empresarial. Foi também posto em prática um novo e mais duro processo de queixas e mediação.
Dinâmicas do desenvolvimento em África usa as lições da África Central, África Oriental, Norte de África, África Austral e África Ocidental para desenvolver recomendações em matéria de políticas públicas e partilhar boas práticas. Com base nas estatísticas mais recentes, esta análise das dinâmicas de desenvolvimento visa ajudar os líderes africanos a cumprirem as metas da Agenda 2063 da União Africana a todos os níveis: continental, regional, nacional e local.
A edição de 2022 explora como o desenvolvimento de cadeias de valor regionais pode ajudar os países africanos a recuperarem dos choques socioeconómicos de pandemia de COVID-19 e acelerar a transformação produtiva. Destina-se a áreas políticas em que os atores privados e públicos podem apoiar cadeias de valor regionais ao operacionalizar a Zona de Comércio Livre Continental Africana (ZCLCA). As empresas africanas podem aproveitar as inovações digitais para reduzir os custos de produção, e os governos podem projetar políticas para o desenvolvimento de competências, contratos públicos e investimentos estrangeiros para fortalecer as ligações industriais. Dois capítulos continentais examinam iniciativas africanas relacionadas e tendências globais. Cinco capítulos adaptam as recomendações políticas a cadeias de valor específicas em cada região.
Dinâmicas do desenvolvimento em África procura alimentar um debate político entre governos, cidadãos, empresários e investigadores. Propõe um novo modelo de colaboração entre países e entre regiões, centrado na aprendizagem mútua e na preservação dos bens comuns. Este relatório resulta de uma parceria entre a Comissão da União Africana e o Centro de Desenvolvimento da OCDE.
Die fehlenden Unternehmer 2019" ist die fünfte Ausgabe einer Reihe von zweijährlichen Jahresberichten, die sich mit damit befassen, wie Politikmaßnahmen auf nationaler, regionaler und lokaler Ebene die Schaffung von Arbeitsplätzen unterstützen kann, indem sie Unternehmensgründungen sowie selbstständige Tätigkeiten von Menschen aus benachteiligten oder unterrepräsentierten sozialen Gruppen fördert (z. B. Frauen, Jugendliche, Senioren, Arbeitslose, Einwanderer, Menschen mit Behinderungen). Der vorliegende Bericht bietet Daten und Analysen zu Ausmaß und Umfang von Unternehmertum und selbstständigen Tätigkeiten dieser sozialen Zielgruppen, einschließlich der Selbstständigkeitsquote, der Wachstumserwartungen, der Einschätzung unternehmerischer Fähigkeiten und mehr. Die Ausgabe enthält Fachkapitel, die sich auf zwei politische Fragestellungen konzentrieren: Das Potenzial von Politikmaßnahmen digitales Unternehmertum für Leute aus den unterrepräsentierten und benachteiligten Gruppen zu unterstützen und das Potenzial von Politikmaßnahmen, die Skalierbarkeit von Unternehmen zu fördern, die von unterrepräsentierten und benachteiligten Gruppen gegründet wurden. Jedes Kapitel behandelt die wesentlichen Themen und politischen Herausforderungen und bietet Beispiele für mögliche politische Ansätze und Ratschläge für politische Entscheidungsträger. Anschließend werden in Länderprofilen neue Trends im Unternehmertum der sozialen Zielgruppen sowie wesentliche politische Herausforderungen und jüngste politische Maßnahmen aller 28 EU-Mitgliedstaaten vorgestellt.