Reports


  • 18-September-2015

    English

    Corporate Governance of Company Groups in Latin America

    This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.

  • 8-September-2015

    English

    OECD Development Co-operation Peer Reviews: Belgium 2015

    The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.

  • 8-September-2015

    English

    Belgium - DAC Peer Reviews of Development Co-operation, 2015

    Belgium is making a laudable push to direct more development aid to the poorest countries, but to deliver on this it needs to set firm deadlines, make its aid programme more flexible, and should reverse a decline in overall aid, according to an OECD Review.

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  • 7-September-2015

    English

    Development Co-operation Report 2015 - Making Partnerships Effective Coalitions for Action

    With the adoption of the Sustainable Development Goals, the question of how to finance, implement and monitor these goals moves to the centre of the debate. Today, international development co-operation takes place in an increasingly complex environment, with an ever growing number of actors, policies and instruments involved. This complexity raises the stakes for achieving the goals, but also opens up new opportunities. Although governments will remain the key actors in the implementation of the new post-2015 goals, the role of non-state actors such as civil society, foundations and business is growing. Their association through effective partnerships will be key to the implementation of the post-2015 agenda.
    The Development Co-operation Report 2015 explores the potential of networks and partnerships to create incentives for responsible action, as well as innovative, fit-for-purpose ways of co-ordinating the activities of diverse stakeholders. The report – Making Partnerships Effective Coalitions for Action – looks at a number of existing partnerships working in diverse sectors, countries and regions to draw lessons and provide practical guidance, proposing ten success factors for post-2015 partnerships. A number of leading policy makers and politicians share their insights and views.
     

  • 31-August-2015

    English

    EU-OECD Youth Inclusion Project 2014-2017

    Investing in young people is essential for inclusive and sustainable development, since the way in which youth develop and grow will not only shape the present but will also profoundly determine the future of any country.Timely interventions directed at young people are therefore likely to yield a greater return than attempts to build these capacities later in the life-cycle.

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  • 14-July-2015

    English

    Multilateral Aid 2015 - Better Partnerships for a Post-2015 World

    This 2015 OECD report on multilateral aid contributes to the broader debate on how to implement the post-2015 development agenda. It argues that multilateral organisations have a fundamental role to play to forge and strengthen inclusive partnerships that will provide the collective, cross-border solutions needed to eradicate absolute poverty and foster a new era of economic progress, environmental sustainability, and peaceful and inclusive societies. But to be fit for purpose, multilateral organisations will need to implement a challenging reform agenda to both address the unfinished business of internal changes and respond to a fast-changing global environment.

    Multilateral Aid 2015 identifies how bilateral providers can support multilateral organisations in implementing the necessary changes and fostering effective partnerships that (i) make best use of all resources available for development, including earmarked funding, and (ii) leverage knowledge and resources from partners beyond the “traditional donors”.

  • 30-June-2015

    English

    Aid for Trade at a Glance 2015 - Reducing Trade Costs for Inclusive, Sustainable Growth

    The Aid for Trade Initiative has allowed for the active engagement of a large number of organisations and agencies in helping developing countries and especially the least developed build the infrastructure and supply-side capacity they need to connect to regional and global markets and improve their trade performance. The new development paradigm under the post-2015 Development Agenda requires an integrated approach to ensure that the aid for trade achievement leads to inclusive and sustainable development outcomes. Embedding trade cost at the centre of the Aid for Trade Initiative provides an operational focal point for such action among a broad collation of stakeholders.
    The 2015 joint OECD/WTO publication Aid for Trade at a Glance focusses on how reducing trade costs will help in achieving inclusive and sustainable economic growth. The publication contains contributions from the Enhanced Integrated Framework, the International Trade Centre, the United Nations Conference on Trade and Development, and the World Bank.
     

  • 30-June-2015

    English

    Building Tax Culture, Compliance and Citizenship - A Global Source Book on Taxpayer Education

    Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.

  • 29-June-2015

    English

  • 24-June-2015

    English

    Fostering investment in infrastructure

    Adequate infrastructure is necessary for sustainable economic and social development. However investment in infrastructure in most developing and emerging economies needs to be substantially increased. This paper draws on 22 OECD Investment Policy Reviews undertaken in such economies and identifies policy options to enhance the enabling environment for infrastructure investment.

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