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The OECD is undertaking a major project on the economic growth and investment implications of the transition to a low-carbon, climate resilient economy in the context of theGerman G20 Presidency. The final report from the project, entitled 'Investing in Climate,...

Martes, 07 Febrero 2017 00:00

Action on climate change

The OECD has a long experience of exchanging knowledge and good practices through effective, policy-orientated and collaborative initiatives. The OECD is helping countries with policy analysis and guidance to implement NDCs and prepare their action plans on climate change mitigation...

Blog argues that governments should stop approaching complex challenges through the limitations of their institutions and explore innovative ways of problem solving....

Publicado en Política / Actualidad

Forum on competition and regulation: In pursuit of market efficiency...

Publicado en Política / Actualidad
Lunes, 06 Febrero 2017 00:00

Mainstream biodiversity

The OECD has been working on the economies and policies for biodiversity for more than two decades, providing a platform for exchanging knowledge and good practice insights. The OECD is helping countries with analysis for more environmentally-effective, cost-efficient and distributionally-equitable...

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries....

Publicado en Política / Actualidad

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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Publicado en Política / Actualidad

This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented...

Publicado en Política / Actualidad

This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in...

Publicado en Política / Actualidad

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs)....

Publicado en Política / Actualidad

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals' response to international differences in corporate tax systems....

Publicado en Política / Actualidad
Lunes, 06 Febrero 2017 00:00

Debt and tax planning by multinationals

Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation...

Publicado en Política / Actualidad
Testing, testing: How Kosovo fared in its first international assessment of studentsResults of PISA 2015 reveal a wide performance gap between Kosovar students and their peers in the region.
Photo: Jutta Benzenberg / World Bank


A few weeks ago, education policy makers and data analysts around the world were glued to...

Comments on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy are to be sent to Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo. by 15 March 2017....

Publicado en Política / Actualidad

OSINERGMIN, the Supervisory Agency for Investment in Energy and Mining of Peru, advances in transparency and accountability to improve its regulation....

Publicado en Política / Actualidad

OECD Global Network of Schools of Government provides direct access to OECD governance expertise and enables exchange of schools' experiences and good practices in ensuring that public sector employees have the skills and competencies to address current and future priorities.

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Publicado en Política / Actualidad
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