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  • 9-January-2024

    English

    The Global Minimum Tax and the taxation of MNE profit

    The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
  • 6-November-2023

    English

    Regulatory reform: events and publications

    Access and search the calendar of events and publications on regulatory policy.

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  • 6-November-2023

    English

    Better Regulation for the Green Transition

    This policy paper discusses how governments can use better regulation instruments to design, implement and evaluate efficient and effective regulations for the environment.

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  • 26-September-2023

    English

    Mechanisms to Prevent Carbon Lock-in in Transition Finance

    Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
  • 25-August-2023

    English

    Events on Measuring Regulatory Performance

    Annual OECD expert conferences related to measuring regulatory performance, inter alia, best practices on measuring compliance costs, developing a measurement framework for regulatory performance, use of perception surveys, indicators of Regulatory Management Systems.

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  • 24-July-2023

    English

    Risk-based Regulatory Design for the Safe Use of Hydrogen

    EU Funded Note Low-emission hydrogen is expected to play an important role in the energy transition to tackle the climate crisis. It can decarbonate 'hard-to-abate' sectors still relying on fossil fuels, turn low-carbon electricity into a fuel that can be transported using pipelines and provide a green transport alternative, in particular for heavy-duty and long-distance transport. Given its potential to combat climate change, it can allow for a net reduction in societal risks if managed responsibly. However, while its potential is widely acknowledged, its application is not yet meeting ambitions. Regulation is crucial to facilitate its application and ensure its safety. This report analyses trends, risks, and regulation of hydrogen technologies across economies. It supports the use of low-emission hydrogen as part of the energy transition, by making recommendations for effective risk-based regulation, regulatory delivery and governance.
  • 30-June-2023

    English

    Understanding and Applying the Precautionary Principle in the Energy Transition

    EU Funded Note The precautionary principle has been an important aspect of regulatory delivery for nearly four decades. Now widely applied and with a global reach, the principle is often invoked whenever the scientific evidence surrounding the safety of a given technology is not conclusive. It is often applied where a safety risk is known to exist, but the probability and magnitude of harm are uncertain or unknown. The principle thus supports — and is an important element of — risk-based regulation. It is an important principle for the energy transition, in particular, though it is complex to apply in practice. The safety risk of technologies supporting the energy transition is immediate, which can lead regulators to operate and apply the principle over-cautiously — sometimes to the extent of complete inaction. This report examines how the precautionary principle can be used to support flexible decision making by helping regulators and operators manage risk through positive action.
  • 1-June-2023

    English

    Regulatory Policy: Hungary

    Access reports and indicators on regulatory policy in Hungary.

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  • 1-June-2023

    English

    Regulatory Policy: Japan

    Access reports and indicators on regulatory policy in Japan.

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  • 1-June-2023

    English

    Regulatory Policy: Sweden

    Access reports and indicators on regulatory policy in Sweden

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