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Reports


  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
  • 13-November-2019

    English

    Brazil - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Brazil.

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  • 7-November-2019

    English

    The Innovation System of the Public Service of Brazil - An Exploration of its Past, Present and Future Journey

    Governments must innovate if they are to be effective. In a world of change, a government that stands still will soon be overtaken by events and shifting citizen expectations. This report explores the past, present and possible future journey of the innovation system of the Brazilian public service. It outlines a systemic approach for innovation to mitigate existing biases, and identifies a range of options for the development of a consistent, deliberate and reliable approach to innovation in the public service of Brazil.
  • 7-November-2019

    English

    Innovation Skills and Leadership in Brazil's Public Sector - Towards a Senior Civil Service System

    In Brazil, as in other countries, innovation in the public sector is a core leadership challenge. Reflection is required on who these leaders are, what they should be able to do, and how they should be selected and held accountable to achieve results. This study establishes a new assessment framework for senior civil service (SCS) systems, based on the 2019 OECD Recommendation on Public Service Leadership and Capability. Using this framework, the study assesses Brazil’s current system and recommends specific actions to improve it. The report also contributes to a broader debate on public leadership competencies in public sector innovation, and the systems needed to appoint the most effective people and help them achieve results.
  • 21-December-2018

    English

    Rethinking Quality Assurance for Higher Education in Brazil

    This review examines the external systems in place to assure the quality of higher education in Brazil. It highlights the relative success of the Brazilian quality assurance model in regulating market entry for private operators in Brazil, which cater to over 70% of students. But it also calls into question the effectiveness of existing systems to monitor the quality of undergraduate programmes and institutions and the ability of public authorities to act decisively to protect students from bad quality education.The report analyses the systems that regulate the launch of new higher education institutions and programmes and evaluates quality assessment mechanisms for existing programmes and institutions. It also looks at the structures allowing public authorities to intervene to end or improve poor quality provision.The review offers policy recommendations. It proposes a more differentiated system of quality assurance. It also recommends significant modifications to the design and purpose of the National Examination of Student Performance (ENADE).This work was requested by the National Commission for Evaluation of Higher Education (CONAES) and CAPES, the federal body responsible for quality assurance and funding of postgraduate education.
  • 17-December-2018

    English

    Getting Skills Right: Brazil

    The world of work is changing. Digitalisation, deepening globalisation and population ageing are having a profound impact on the type and quality of jobs that are available and the skills required to perform them. To what extent individuals, firms and economies can harness the benefits of these changes critically depends on the readiness of adult learning systems to help people develop relevant skills for this changing world of work. In Brazil, the speed of population ageing is projected to be significantly faster than what has been experienced by most developed economies. At the same time, increasing integration into the global economy will create new opportunities and propel growth. But it will also affect the content of exports and the stage at which Brazil contributes for Global Value Chains (GVCs). Profound changes in the economy are to be expected in the coming decades. As these changes have not yet fully materialised, Brazilian policy makers have a window of opportunity to prepare for the transformations ahead. This report aims at providing policy recommendations, based on best practices internationally, to prepare the Brazilian adult learning system so that it is ready to support people in acquiring the relevant skills for the future.
  • 28-November-2018

    English

    Digital Government Review of Brazil - Towards the Digital Transformation of the Public Sector

    Like most OECD countries, Brazil has been taking steps towards digital government to ensure that public policies and services are more inclusive, convenient and designed to meet citizens’ needs. This report takes stock of the progress made by the Brazilian government, based on good practices and principles in OECD countries, and provides recommendations to help Brazil drive its digital transformation of the public sector.
  • 11-November-2018

    English

    Corporate Governance in Latin America

    Several regional initiatives provide a forum for the exchange of experiences between senior policy makers, regulators and market participants to promote good corporate governance practices in the Latin American region.

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  • 15-October-2018

    English

  • 3-August-2018

    English

    Competition Law and Policy in Latin America

    Access reviews on competition law and policy in Latin American countries conducted by the IDB and the OECD. Countries covered are Argentina, Brazil, Chile, Colombia, El Salvador, Honduras, Mexico, Panama and Peru.

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