Reports


  • 28-July-2017

    English

    2013 OECD Recommendation of the Council on Gender Equality in Education, Employment and Entrepreneurship

    The 2013 OECD Recommendation of the Council on Gender Equality in Education, Employment and Entrepreneurship recommends adopting practices that promote gender equality in education, promoting family-friendly policies and working conditions which enable fathers and mothers to balance their working hours and their family responsibilities and facilitate women to participate more in private and public sector employment. It also recommends increasing the representation of women in decision-making position, eliminating the discriminatory gender wage gap, promoting all appropriate measures to end sexual harassment in the workplace, reducing the gender gap in entrepreneurship activity, and paying attention to the special needs of women from disadvantaged minority groups and migrant women.

  • 25-July-2017

    English

    SME and Entrepreneurship Policy in Canada

    SMEs and entrepreneurs make an important contribution to the Canadian economy. SMEs account for 60% of total employment, and Canada performs very well across many measures of small business generation, growth and innovation. However, further increases in productivity in medium-sized firms, an increase in SME exports, a greater business start-up rate and an increased number of high-growth firms could bring substantial benefits for the national economy.
    This report identifies several areas where new policy approaches could help achieve these objectives. Framework conditions for small business could be improved in business taxation, public procurement, access to financing and the commercialisation of research. New and extended programmes could be introduced in domains including entrepreneurship education, management advice and consultancy, and workforce skills development. A major effort is recommended to prioritise women's entrepreneurship, including by supporting social enterprises, and federal support could be offered to support the exchange of information on best practice SME regulations and programmes among provinces and territories. All this could be brought together and co-ordinated through the umbrella of a national strategy and a lead agency for SME and entrepreneurship policy.
     

  • 21-July-2017

    English

    Mobilising investment in clean energy infrastructure

    Investment in clean energy infrastructure needs to be scaled up to support the broader development, economic and climate agenda. This will require leveraging private investment, however investment in this area remains constrained by barriers, including market and government failures. This page describes what tools the OECD provides to governments to create an enabling environment for investment flows to clean energy infrastructure.

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  • 12-July-2017

    English

    OECD Investment Policy Reviews

    These country reports present an overview of investment trends and policies in the countries reviewed. This can include investment policy, investment promotion and facilitation, infrastructure, competition policy, trade policy, tax policy, corporate governance, responsible business conduct, public governance, and human resources.

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  • 11-July-2017

    English

    The future of global value chains: Business as usual or “a new normal”?

    The world economy is facing a number of structural shifts that may dramatically change the outlook for GVCs in the coming years. By describing how these shifts will likely evolve over the next 10-15 years and calculating their effects on global production and trade, the scenarios in this paper offer new, empirically funded insights on the future of GVCs.

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  • 11-July-2017

    English

    Responsible business conduct country reviews

    As part of its work to implement the OECD Guidelines for Multinational Enterprises, the OECD produces country reports that examine the role of responsible business conduct in building healthy business environments.

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  • 11-July-2017

    English

    Investment policy reform in the Lao People's Democratic Republic

    The government of the Lao People’s Democratic Republic, in partnership with the OECD and ASEAN, has undertaken a review of its investment policies as part of an active programme of investment policy reforms with a view to making the country a more attractive destination for investors.

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  • 11-July-2017

    English

    International investment in Southeast Asia

    ASEAN-OECD Investment Programme fosters dialogue and experience sharing between OECD members and ASEAN member states to enhance the investment climate in the region.

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  • 11-July-2017

    English

    OECD Investment Policy Reviews: Lao PDR

    This first OECD Investment Policy Review of Lao PDR uses the OECD Policy Framework for Investment to assess the investment climate in Lao PDR and discusses the challenges and opportunities faced by the Government of Lao PDR in its reform efforts. It includes chapters on trends in foreign investment and trade, the legal framework for investment, regulatory restrictions on foreign investment, corporate governance, investment promotion and facilitation, promoting and enabling responsible business conduct, infrastructure connectivity and the investment framework for green growth.

  • 10-July-2017

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

    This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. Finally, this edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines.  The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.

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