Funded and private pensions

The tax treatment of funded private pension plans: OECD and EU country profiles 2015

This document is an annex to the “Stocktaking of the tax treatment of funded private pension plans in OECD and EU countries”. It provides country profiles with detailed information on the tax treatment of funded private pension plans in all OECD and EU countries.

OECD review of pension systems in Mexico

This review assesses the Mexican pension system on the basis of OECD best practices in pension design and presents various proposals to improve the Mexican pension system and guarantee its sustainability in the long term.

Capital flows and the OECD Code of Liberalisation of Capital Movements

The Capital Movements Code provides a balanced framework for capital account openness. It is the only multilateral legal instrument with comprehensive coverage of capital movements. This includes inflows and outflows, long-term and short-term operations.

G20/OECD High-level roundtable on institutional investors and long-term investment: Summary Report

28 May 2015 - Singapore

Addressing data gaps in long-term investment: An agenda for research

Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this note proposes a research agenda for addressing the main gaps in information for understanding the drivers and impediments of long-term investment.

Effective approaches to support implementation of the G20/OECD High-level Principles on Long-term Investment Financing by Institutional Investors: 2015 Summary Report

Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this summary report identifies both common effective approaches and innovative and/or emerging effective approaches from the information gathered from a survey of member jurisdictions. It presents a set of effective approaches to support the implementation of the High Level Principles 1, 2, 4, 6 and 8.

Regulation of insurance company and pension fund investment: OECD report to G20

Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report examines the investment regulations of insurance companies and pension funds, and in particular quantitative investment limits on portfolio allocations.

Can pension funds and life insurance companies keep their promises?

This chapter from the 2015 OECD Business and Finance Outlook examines the potential impact of an environment of protracted low interest rates on pension systems and life insurance companies. It describes the mechanisms through which prolonged low interest rates can affect the solvency position of these institutions and uses available data to assess potential impacts.

OECD Business and Finance Outlook 2015