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Reports


  • 18-May-2022

    English

    Fostering Business Development and Digitalisation in Georgia

    Fostering SME development and digital transformation helps increase productivity, in turn fostering stronger, more diversified and dynamic economies. The Government of Georgia has made significant policy efforts in recent years to build an environment conducive to private-sector development and entrepreneurship, and to support small and medium-sized enterprises in particular. The OECD has supported this reform impetus, working closely with the Ministry of Economy and Sustainable Development to help identify gaps and develop relevant measures to create a conducive policy environment for Georgian SMEs.
  • 24-March-2022

    English

    Designing and delivering public services in the digital age

    Providing public services that deliver on the potential of digital technology and data presents a challenge for many governments. Yet, 'being digital' is not optional, but a core condition, for governments seeking to provide services that are user-driven, inclusive, resilient, innovative and trustworthy. Achieving digital government maturity requires holistic, comprehensive transformation from within and throughout the machinery of government. It involves reshaping organisations’ culture, capability (including talent, skills and resources), and governance to support user-centred approaches, agility, integration and cohesion to design and deliver quality public services that meet the needs of citizens and businesses. This Going Digital Toolkit note presents action-oriented principles to guide policy makers and public servants when designing and delivering public services fit for the digital age. The Annex contains a selection of practices by a variety of countries for each principle.
  • 21-March-2022

    English

    OECD and the Blue Dot Network

    The Blue Dot Network is an initiative founded by the United States, Australia and Japan to promote the quality infrastructure investment vital to support sustainable growth and a resilient economic recovery. The OECD Trust in Business Initiative promotes the implementation of internationally recognised standards and best practices for quality infrastructure investment by providing technical support to the Blue Dot Network.

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  • 21-March-2022

    English

    The Blue Dot Network: A proposal for a global certification framework for quality infrastructure investment

    21 March 2022 - The Blue Dot Network represents an innovative solution to help mobilise private sector investment by identifying and encouraging market-driven, transparent and sustainable infrastructure projects. This document presents an evidence-based proposal for a credible, efficient, transparent and sustainable certification framework that can provide a basis for operationalising the Blue Dot Network.

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  • 16-March-2022

    English

    Good Policies and Practices for Corporate Governance of Company Groups in Asia

    This report analyses developments in twelve jurisdictions and identifies seven areas of recommendations for corporate governance of company groups. These recommendations focus on issues related to risk management, governance policies, access to key information about activities of group companies, independent directors, permissible group structures, disclosure and controlling persons.

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  • 2-March-2022

    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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  • 28-janvier-2022

    Français

    Suivi des performances des entreprises publiques: Guide de bonnes pratiques pour l'établissement d’un rapport annuel agrégé

    La publication présente, étape par étape, les bonnes pratiques à suivre aux fins de l’élaboration d’un rapport annuel agrégé. Ce guide offre aussi aux pays qui s’engagent dans cette démarche, comme aux responsables de l’action publique qui souhaitent améliorer leur communication, des outils pour se conformer aux Recommandations des Lignes directrices sur la gouvernance des entreprises publiques de l’OCDE.

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  • 21-January-2022

    English, PDF, 1,758kb

    Company Groups in India

    This report provides an overview of key developments including company group structures, controlling shareholders and related party transactions. It also presents policy measures to address issues relating to company groups in India.

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  • 20-janvier-2022

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2022

    Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 1995.
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  • 12-January-2022

    English, PDF, 4,051kb

    Responsible Business Conduct in the State-Owned Enterprise Sector in Asia: Stocktaking of National Practices

    This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining a sample of OECD countries and developing and emerging economies in the Asian region.

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