Publications & Documents


  • 6-February-2017

    English

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

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

    Related Documents
  • 6-February-2017

    English

    International tax planning and fixed investment

    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 their investment decisions.

    Related Documents
  • 6-February-2017

    English

    Innovation, patent location and tax planning by multinationals

    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.

    Related Documents
  • 2-February-2017

    English

    Decentralisation in Ukraine: seminar series

    This seminar series is part of the OECD project, Supporting Decentralisation in Ukraine. The 2nd seminar on Strengthening the Subnational Partnership, took place in Mykolaiv ON 15 March 2017.

    Also AvailableEgalement disponible(s)
  • 2-February-2017

    English

    Decentralisation in Ukraine: Seminar 1

    On January 26th and 27th the Ministry of Regional Development of Ukraine and the OECD organised a seminar in Kiyv focusing on recent decentralisation and territorial reforms in Ukraine and in OECD countries.

    Also AvailableEgalement disponible(s)
  • 1-February-2017

    English

    Public consultation on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy

    Comments on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy are to be sent to regstakeholders@oecd.org by 15 March 2017.

    Related Documents
  • 27-January-2017

    English

    Regulation: Cooperation with non-member countries

    Work with OECD non-member countries, the LAC region, Southeast Asia and MENA.

    Related Documents
  • 26-January-2017

    English

    OECD Recommendation on Public Integrity

    It provides a comprehensive perspective in designing a coherent and focused integrity and anti-corruption strategy for the public sector and society as a whole.

    Related Documents
  • 20-January-2017

    English

    OSINERGMIN, Peru's energy regulator, begins RIA implementation

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

    Related Documents
  • 13-January-2017

    English

    Driving Performance of Mexico's Energy Regulators

    As “market referees”, regulators contribute to the delivery of essential public utilities. The internal and external governance of regulatory agencies are essential to determining how regulators and the sectors they oversee perform. The OECD has developed an innovative framework that looks at the institutions, processes and practices that can enhance regulators’ performance. In this report, the framework is applied to the external governance of Mexico’s energy sector and its three regulatory bodies, the Agency for Safety, Energy and Environment (ASEA), the National Hydrocarbons Commissions (CNH) and the Energy Regulatory Commission (CRE), following a structural reform of the sector and its regulatory institutions. The review offers insights into the progress and challenges in the implementation of the reform, highlighting the importance of structured co-ordination and accountability mechanisms based on a common strategic agenda, alignment of processes for good regulatory outcomes as well as sufficient operational flexibility. The report is complemented by forthcoming reviews of the internal governance arrangements of the three regulatory agencies, constituting a comprehensive body of work on the regulatory governance of Mexico’s energy sector.
     

  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 | 138 | 139 | 140 | 141 | 142 | 143 | 144 | 145 | 146 | 147 | 148 | 149 | 150 | 151 | 152 | 153 | 154 | 155 | 156 | 157 | 158 | 159 | 160 | 161 | 162 | 163 | 164 | 165 | 166 | 167 | 168 | 169 | 170 | 171 | 172 | 173 | 174 | 175 | 176 | 177 | 178 | 179 | 180 | 181 | 182 > >>