Publications

Sera disponible le 7 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 171

Sera disponible le 7 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 67

As large recipients and providers of subsidies, the activities of state enterprises (SEs) have the potential to distort trade flows given their growing role in manufacturing supply chains. Countries thus need to have adequate tools at the multilateral, plurilateral, and domestic levels to craft appropriate policy responses. This report focuses on disciplines on SEs that countries have been incorporating in the context of their preferential trade agreements (PTAs). It finds that these PTAs have the potential to go a long way in addressing the issue posed by subsidies and other forms of non-market practices to and by SEs, but the report highlights potential gaps within the disciplines. A key challenge remains their geographical coverage given that jurisdictions with larger subsidies to and by SEs have not yet concluded relevant PTAs.

Sera disponible le 8 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 56

This paper examines how collaboration between the City of Los Angeles (United States) and local higher education institutions (HEIs) supports sustainable urban development, leveraging the availability and comparability of the Sustainable Development Goals (SDG) framework and indicators as an instrument for cooperation and to monitor and measure outcomes. The analysis finds that HEIs have been key contributors to efforts in Los Angeles to track relevant indicators at the local level, through student task forces, applied research and data support, helping the city produce two Voluntary Local Reviews. However, this collaboration relied heavily on philanthropic funding and individual relationships that did not generate a permanent institutional framework. The report provides guidance on how Los Angeles can build on its previous experience to address its sustainable development challenges in collaboration with HEIs, including through stronger co-ordination mechanisms, diversified funding and renewed engagement ahead of the 2028 Olympic and Paralympic Games.

Driving Local Governance and the SDGs

Sera disponible le 8 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 178

Decentralised development co-operation (DDC), or development co-operation led by cities and regions, is playing an increasingly important role at a time when official development assistance (ODA) is facing its steepest decline on record. In contrast to overall ODA, DDC ODA across the 15 DAC countries with available data doubled between 2013 and 2024, rising from USD 1.8 billion to USD 3.6 billion. Yet robust evidence on the impact of DDC has so far remained limited. This report provides an extensive assessment of how DDC contributes to local governance and SDG outcomes. It draws on localised DDC ODA data, two surveys of more than 180 subnational governments across Development Assistance Committee (DAC) and partner countries, and 16 case studies. The report shows that DDC generates benefits for local and regional governments both in DAC and partner countries. Non-financial activities such as peer-to-peer learning strengthen institutions and improve service delivery in partner cities and regions, while local and regional governments in DAC countries gain new knowledge and more effective multi-level co‑ordination. Building on this evidence, and taking into account the diversity of DDC approaches, the report offers guidance for national and subnational governments on how to strengthen the impact of DDC.

Sera disponible le 8 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 53

This paper examines how collaboration between the City of Cleveland, United States, and local higher education institutions (HEIs) supports sustainable urban development, leveraging the availability and comparability of the Sustainable Development Goals (SDG) framework and indicators as an instrument for cooperation and for monitoring outcomes. Despite the existence of a dense network of universities and research centres, the analysis finds that collaboration between the city and HEIs remains largely ad hoc and project-based and suggests that a shared framework such as the SDGs could provide a tool to co ordinate collective action on climate, housing, health, mobility and neighbourhood revitalisation in Cleveland. Strengthening structured partnerships, improving local data systems, leveraging universities’ convening capacity, and enhancing financial stability could improve policy co-ordination and accelerate Cleveland’s progress toward its urban sustainability objectives.

Bereit für die Zukunft?

Sera disponible le 8 Septembre 2026 à 09:30 CET
Auteur: OCDE
Langues: allemand-anglais
Pages: 73

OECD and Selected Partner Economies

Sera disponible le 8 Septembre 2026 à 11:00 CET
Auteur: OCDE
Langue: anglais
Pages: 76

This is the eleventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 2025 in 92 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including all OECD countries. The publication also provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to short- and long-run structural challenges.

Boosting innovation and enhancing sustainability

Sera disponible le 9 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 28

Artificial Intelligence (AI) is transforming tourism, creating new opportunities to enhance visitor experiences, improve business performance, and support sustainable development, while also raising policy challenges. This paper explores the opportunities, risks and policy implications of AI adoption in tourism across APEC economies. It identifies six priority areas to support responsible AI adoption, with particular attention to the sector's SME-dominated structure and the specific characteristics of tourism economies in the Asia-Pacific region. Drawing on emerging practices across APEC economies, it highlights policy approaches to harness the benefits of AI while fostering a more innovative, resilient, and sustainable tourism economy.

Insights from Lithium and Nickel Supply Chains in Latin America and Southeast Asia

Sera disponible le 9 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 132

A level-playing field for responsible business conduct, circularity and tax policy in critical minerals can contribute to resilient supply chains that deliver economic security and better development outcomes. Based on a dedicated industry survey, this report analyses the incentives, constraints, and operational realities shaping traceability and responsible sourcing uptake across the supply chain, with a focus on nickel in Indonesia and the Philippines, and on lithium in Argentina and Chile. The report also sets out policy recommendations that governments and industry may consider for scaling up traceability in targeted, cost-effective ways.

Sera disponible le 9 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 98

Sera disponible le 9 Septembre 2026 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 142

As space activities expand and become embedded in everyday economic and public-service functions, governments need better evidence to understand their benefits, risks and policy implications. The Space Economy at a Glance 2026 provides a compact and comparative assessment of recent developments across the space economy. Space systems support communications, positioning and timing, earth observation, weather monitoring, disaster response, transport, agriculture, finance, science, security and a growing range of commercial services. Drawing on OECD indicators and policy analysis, the report examines the public and private forces shaping this transformation, including government space budgets, civil space R&D, private finance, entrepreneurship, scientific and technological capabilities, market dynamics, satellite-enabled applications and emerging approaches to measuring the economic footprint of space activities. It shows how governments remain central to market creation and strategic capability-building, even as commercial actors increasingly operate and shape orbital activity. The report also highlights the policy challenges associated with expanding space use, including orbital congestion, debris, market concentration, supply-chain dependencies, access to essential data and signals, and the resilience of space infrastructure. The report supports governments in designing innovative, competitive, secure and responsible space ecosystems that deliver broad public value for economies and societies.

Sera disponible le 10 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 5

As services become increasingly tradable, understanding their impact on workers is more important than ever. This OECD Policy Brief examines how services trade affects employment through exports, imported services inputs and local spillovers, creating opportunities across sectors and regions. It also explores how services trade reshapes workers' experiences, influencing labour market participation, job mobility, and the types of firms where people work. The findings highlight the importance of policies that help workers adapt and ensure the benefits of a more digital and interconnected services economy are widely shared.

Reflections from an OECD international peer‑learning event

Sera disponible le 10 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 43

Building on the findings of the recent OECD Review of Digital Education Policy in the Netherlands, the OECD Secretariat and the Dutch Ministry of Education, Culture and Science co-organised an International Peer-Learning Event on Digital Education Policy in the Netherlands. This policy paper provides a succinct summary of the rich discussions that saw representatives from Austria, Denmark and France discuss key challenges pertaining to digitalisation in education with their Dutch counterparts. Like the peer-learning event, the policy paper is structured around three thematic areas: quality assurance and accessibility of digital education materials; strengthening teachers’ digital professionalism; and promoting innovation in the domestic EdTech market. It presents tangible, detailed policy examples from countries in these important areas, as well as providing a broader outline of some of the key policy considerations that are relevant across systems when it comes to fostering quality, equitable digitalisation in education.

Sera disponible le 10 Septembre 2026 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 289

Factors for Attraction and Retention

Sera disponible le 11 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 90

International student mobility has become an increasingly important feature of higher education systems and labour markets. Decisions about where to study, and whether to stay after graduation, are shaped by a combination of factors, including costs, financial support, study opportunities and pathways into employment. This report examines the factors influencing the attraction and retention of international students across OECD countries, drawing on comparative evidence on tuition fees, living costs, scholarships, student housing, opportunities to work during and after study, and family-related policies. It explores how these factors shape access to international education, student experiences and countries’ ability to retain international graduates, providing a comprehensive overview of the policy environments shaping international student mobility.

Sera disponible le 11 Septembre 2026
Auteur: OCDE
Langues: anglais-italien
Pages: 5

Veneto has long been one of Italy’s most productive and internationally competitive regions. However, productivity growth has slowed markedly in recent years, causing the region to lose ground relative to many of its European peers. Without a renewed productivity agenda, future gains in competitiveness, wages and living standards may become increasingly difficult to sustain. Understanding the sources of the slowdown and identifying effective policy responses is essential to ensuring the region’s long term prosperity.

Sera disponible le 11 Septembre 2026 à 10:00 CET
Auteur: OCDE
Langue: anglais
Pages: 140

Sera disponible le 14 Septembre 2026
Auteur: OCDE
Langues: portugais-anglais-espagnol
Pages: 39

Este documento fornece uma visão geral do estado atual da resolução antecipada de casos de cartel nas jurisdições da América Latina e do Caribe (ALC), abrangendo o marco normativo, as experiências de aplicação da lei, bem como os desafios e as particularidades. As autoridades de concorrência podem beneficiar-se da resolução antecipada de casos de cartel ao economizar tempo e os recursos que o caso exigiria em um procedimento contraditório, alocando-os de forma mais eficiente para a detecção e a persecução de outros cartéis e proporcionando maior dissuasão e um impacto mais amplo de suas ações de aplicação da lei. O documento destaca que as autoridades de concorrência da ALC podem considerar a concepção e o uso dessas ferramentas como uma forma de alcançar celeridade processual. A concepção e a implementação de programas de resolução antecipada exigem a consideração dos incentivos das partes para resolver casos antecipadamente e da interação com programas de leniência, indenizações por danos e a busca de outros objetivos de política pública.

Sera disponible le 14 Septembre 2026
Auteur: OCDE
Langues: anglais-espagnol-portugais
Pages: 32

This paper examines the challenges faced by competition authorities in Latin America and the Caribbean (LAC) when enforcing competition law in markets affected by informality. Informal markets represent a significant share of economic activity in the region and may influence competitive dynamics both where informal firms compete with formal firms and where competition occurs within informal markets. The paper focusses on competition enforcement issues related to informality including the definition of relevant markets, the investigation of informal firms and the calculation of fines. Although informality can create substantial evidentiary and procedural difficulties, the paper identifies opportunities for competition authorities to mitigate those challenges, including the use of official datasets, market studies and institutional co-operation with organisations addressing informality. The paper argues that competition authorities in LAC should be mindful of informal markets when enforcing competition law, and can apply proportionate, pragmatic and targeted enforcement to address competitive harm involving informal markets, while supporting better market functioning and the transition towards formality.

Key Indicators on Talent, Mobility and Working Conditions

Sera disponible le 14 Septembre 2026 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 120

A transfer pricing framework for copper

Sera disponible le 14 Septembre 2026 à 11:00 CET
Auteurs: OCDE, Forum intergouvernemental sur les mines, les minéraux, les métaux et le développement durable
Langue: anglais
Pages: 45

In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially challenging for minerals such as copper, which have economically relevant characteristics that may vary and significantly affect pricing. The schedule presented in this report applies the mineral pricing framework – outlined in the joint OECD/IGF work Determining the Price of Minerals: A transfer pricing framework – to identify the primary economic factors influencing the price of copper. It applies the Comparable Uncontrolled Price method and aims to ensure that developing countries are able to tax copper exports appropriately.

Sera disponible le 15 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 86

State ownership can entail risks both at the enterprise and portfolio levels. This report explores how governments can move beyond fragmented, enterprise-level approaches to build a consolidated understanding of risks across their state-owned enterprise (SOE) portfolios and inform strategic portfolio management. It examines relevant risks affecting SOE portfolios, including financial, operational, sustainability, and corruption and integrity-related risks, as well their potential interlinkages. The report also considers how risk management can be integrated into ownership steering, oversight and performance monitoring moving beyond a narrow compliance exercise. Building on international standards and selected case studies, it outlines the key elements for the design and implementation of portfolio level risk management frameworks that can be adapted to different institutional settings and ownership models.

Beyond Lockdowns

Sera disponible le 15 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 360

Sera disponible le 15 Septembre 2026
Auteurs: OCDE, Programme des Nations Unies pour le Développement
Langue: anglais
Pages: 208

Effective development co‑operation helps many countries advance sustainable development and improve the lives of their citizens. Twenty years after the launch of the “aid effectiveness” agenda, the Global Partnership for Effective Development Co‑operation delivers evidence on how governments, development partners, civil society, trade unions and the private sector are working together to strengthen country ownership, focus on results, inclusive partnerships, and transparency and mutual accountability. The 2023‑26 Global Partnership monitoring round draws on reporting by 44 partner country governments, 93 development partners, as well as by civil society organisations, trade unions, and private sector representatives. This report provides a snapshot of progress, challenges, and emerging opportunities in making development co‑operation more effective. By moving from evidence to jointly agreed action, the report aims to help partner country governments and their partners strengthen the quality of partnerships and accelerate progress towards the 2030 Agenda for Sustainable Development and its Sustainable Development Goals.

Sera disponible le 16 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 130

Strengthening financial literacy is a key policy priority in Finland. To achieve this ambition in a context of rapid digitalisation of financial services, improving digital financial literacy is essential. Finland’s highly digitalised financial environment supports broad access to and use of digital financial products and services, but also creates risks related to complex products such as crypto-assets, over-indebtedness and online fraud. In response, this report proposes a Digital Financial Literacy Strategy for Finland aligned with national and international frameworks. The proposed Strategy sets out a clear vision and strategic objectives, supported by a targeted and co-ordinated action plan to help Finland address remaining gaps in digital financial knowledge, decision making, and awareness and mitigation of online financial risks, particularly among vulnerable groups, including young and older adults and migrants.

Lessons from Romania

Sera disponible le 17 Septembre 2026 à 11:00 CET
Auteur: OCDE
Langue: anglais
Pages: 89

This report provides practical guidance and recommendations to advance the implementation of the European Union’s (EU) Carbon Border Adjustment Mechanism (CBAM) in Romania and other EU Member States. It is intended to support National Competent Authorities, Customs Authorities, and other relevant government agencies and stakeholders in understanding the key features of the CBAM, and in planning effective implementation, operational arrangements, and governance.

Mobilising Investment for the Green and Digital Transitions

Sera disponible le 18 Septembre 2026 à 15:00 CET
Auteur: OCDE
Langue: anglais
Pages: 187

This review offers an update of the evolving investment landscape and policy priorities across the Association of Southeast Asian Nations (ASEAN), with a focus on the green and digital transitions. It highlights current trends in foreign direct investment (FDI) and examines their economic and social impacts. The review provides options for policy frameworks to adapt to these shifts, while taking stock of progress in areas such as investment facilitation, tax incentives, regulatory and legal frameworks for FDI, including policies to manage security risks of investment, and the promotion of responsible business practices. By situating FDI within broader regional objectives, such as resilience, inclusiveness, and economic integration, the review aims to shed light on how ASEAN economies can better harness international investment to support long-term development goals.

Highlights of a National Dialogue on Water

Sera disponible le 21 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 140

Βελτίωση του ανταγωνισμού μέσω δράσεων ευαισθητοποίησης και θεσμικής συνεργασίας

Sera disponible le 23 Septembre 2026
Auteur: OCDE
Langues: grec-anglais-allemand
Pages: 90

Η παρούσα έκδοση εξετάζει θέματα πρόληψης, εντοπισμού και αναφοράς της νόθευσης διαγωνισμών στις δημόσιες συμβάσεις σε έξι χώρες: την Αυστρία, τη Βουλγαρία, την Κροατία, την Κύπρο, την Ελλάδα και τη Ρουμανία. Η έκδοση παρουσιάζει τρόπους ενίσχυσης της συνεργασίας μεταξύ αρχών ανταγωνισμού, αναθετουσών αρχών και άλλων δημόσιων φορέων, και κάνει συστάσεις σχετικά με πρωτοβουλίες ευαισθητοποίησης. Αναλύει θέματα όπως ο σχεδιασμός ανταγωνιστικών διαγωνισμών, ο εντοπισμός χειραγώγησης προσφορών, τα προγράμματα επιείκειας και μηχανισμών αναφοράς , καθώς και τα προγράμματα συμμόρφωσης. Η έκδοση αποσκοπεί στην ενίσχυση της συμμόρφωσης με το δίκαιο του ανταγωνισμού στον τομέα των δημοσίων συμβάσεων, συμβάλλοντας έτσι στη διαφύλαξη των δημόσιων πόρων.

A Policy Framework

Sera disponible le 23 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 100

New Tools to Support Minimum Income Beneficiaries

Sera disponible le 24 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 182

Belgium and Greece are aiming to improve job matching and career progression of groups further from the labour market, as disparities persist despite improved labour market indicators and significant policy efforts. This report assesses the current situation in the two countries, focusing on the employment outcomes and career pathways of Minimum Income Scheme (MIS) beneficiaries. Building on the analysis of linked administrative data and good practices from other EU and OECD Public Employment Services, the report proposes concepts for digital tools enhanced by AI to support job matching and career progression of MIS beneficiaries. It also provides recommendations on the data that can be used to amplify the benefits of such tools. This report is the twenty-third in the OECD’s Connecting People with Jobs series.

Delivering Better Public Administrative Services

Sera disponible le 24 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 65

This report examines how OECD governments can deliver better public administrative services (PAS). These are the administrative processes that people use to comply with laws and regulations, access government services and exercise their rights. Examples include registering a birth or death, obtaining a passport or ID, registering to vote, and applying for permits, licences or benefits. PAS are among the most frequent interactions people have with their public institutions. and can affect their trust in those institutions as well as life outcomes. This report presents findings from the first edition of the OECD Serving Citizens survey, which analyses how PAS are organised and delivered in OECD countries, and how they are implementing the 2024 OECD Recommendation on Human-Centred Public Administrative Services. OECD governments can improve public satisfaction by making PAS more integrated, seamless and simple for users.

Sera disponible le 29 Septembre 2026
Auteurs: OCDE, Banque interaméricaine de développement, La Banque mondiale
Langue: anglais
Pages: 200

This third edition of Health at a Glance: Latin America and the Caribbean, prepared jointly by OECD, the Inter‑American Development Bank and the World Bank, presents a set of key indicators of health status, determinants of health, health data and health system infrastructure, health expenditure and financing, quality of care, health workforce, and ageing across 33 Latin America and the Caribbean countries. Each of the indicators is presented in a user-friendly format, consisting of charts illustrating variations across countries and over time, concise descriptive analyses highlighting the main findings conveyed by the data, and methodological boxes defining the indicators and discussing limitations in data comparability. This edition also includes two thematic chapters focused on issues of particular importance for the region: quality of care, and inequalities in health and healthcare across Latin America and the Caribbean.

From Fragmentation to Alignment

Sera disponible le 29 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 66

This report explores how countries are working towards the harmonisation of micro-credentials, which are short, flexible learning opportunities designed to help people gain new skills quickly. While these programmes are expanding rapidly, their growth has often been uneven and hard to navigate, making it difficult for learners to understand their value and for employers to recognise them. Focusing on international experience, this report examines the key elements needed to make micro-credentials work as a coherent system. It looks at how countries define and organise these programmes across education and training sectors, how they build trust in their quality, how they link learning to real labour market needs, and how they support both learners and employers to engage with them. Without greater alignment, micro-credentials risk adding confusion rather than opportunity. With it, policymakers and providers can make learning more flexible, help people adapt to changing jobs and provide clearer signals about skills.

Sera disponible le 29 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 500

This publication provides additional reference material for Education at a Glance 2026, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodologies used to calculate each indicator. It also contains references to the sources and specific notes for each country.

OECD Indicators

Sera disponible le 29 Septembre 2026 à 11:00 CET
Auteur: OCDE
Langue: anglais
Pages: 600

Education at a Glance is the authoritative source of information on the state of education worldwide. It offers comprehensive data on the structure, financing, and performance of education systems across OECD countries and partner economies. The report presents key insights into the output of educational institutions, the impact of learning across countries, access and participation in education, financial investment in education and school organisation. The 2026 edition has a special focus on teacher shortages, examining their impact across countries and how education systems can respond.

Sera disponible le 30 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 15

The OECD Guidelines for Corporate Bond Issuers provide guidance to help policymakers evaluate and improve the legal, regulatory and institutional framework for corporate bond issuers and the role of bondholders in corporate governance. The Guidelines aim to promote efficient capital markets, support financial stability and contribute to sustainable growth. The Guidelines complement the G20/OECD Principles of Corporate Governance by addressing issues specific to bond markets, including bondholder rights and engagement mechanisms. They also provide guidance on how relevant aspects of the G20/OECD Principles of Corporate Governance may be applied to companies that list their bonds without having publicly traded equity.

Sera disponible le 30 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 112

This report explores how public communication is evolving in an age where algorithms are reshaping the way institutions connect with citizens. Drawing on the 2025 OECD Survey of Government Communicators and comparative country experiences, it examines how public communication can adapt to the demands of a rapidly evolving information ecosystem and meet its potential as a lever for policy impact. The report takes stock of the digital disruption reshaping how societies connect, analyses the changing rules of institutions’ online presence, assesses the emerging applications of artificial intelligence in public communication, and sets out a roadmap for reform that strengthens both advanced capabilities and foundational practices.

Implementing a Strategic Vision for Public Integrity and Anti‑Corruption

Sera disponible le 30 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 293

Sera disponible le 30 Septembre 2026
Auteur: OCDE
Langue: anglais
Pages: 70

Malaysia is currently reforming its corporate governance framework, including through the revision of the Malaysian Code on Corporate Governance. This report aims to support Malaysia in this process. It assesses Malaysia’s legal and regulatory framework against the G20/OECD Principles of Corporate Governance, focusing on shareholder rights and equitable treatment, market confidence and investor engagement, and board governance, oversight and effectiveness. The report also provides policy recommendations to inform Malaysia’s reform efforts.

Sera disponible le 30 Septembre 2026 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 100

Sera disponible le 30 Septembre 2026 à 11:00 CET
Auteur: OCDE
Langue: anglais
Pages: 688

This publication is the 11th edition of the condensed version of the Model Tax Convention on Income and on Capital, a key reference used by OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral tax treaties. It plays a central role in removing tax-related barriers to cross border trade and investment, helping to prevent tax evasion and avoidance, and addressing issues of international double taxation. This edition contains the Articles and Commentaries of the Model Tax Convention on Income and Capital as it read on 18 November 2025, as well as non-Member economies’ positions, but not the historical notes and background reports that are included in the full version. The Model Tax Convention is updated regularly to reflect developments in international taxation.

Volumes I and II

Sera disponible le 30 Septembre 2026 à 11:00 CET
Auteur: OCDE
Langue: anglais
Pages: 2600

This publication is the 11th edition of the full version of the Model Tax Convention on Income and on Capital, a key reference used by OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral tax treaties. It plays a central role in removing tax-related barriers to cross border trade and investment, helping to prevent tax evasion and avoidance, and addressing issues of international double taxation. This edition contains the full text of the Model Tax Convention as it read on 18 November 2025, including the Articles, Commentaries, non-Member economies’ positions, the Recommendation of the OECD Council, as well as the historical notes and background reports. The Model Tax Convention is updated regularly to reflect developments in international taxation.

International Co‑operation and New Technologies for Better Emergency Preparedness

Sera disponible le 1 Octobre 2026
Auteur: OCDE
Langue: anglais
Pages: 250

Sera disponible le 8 Octobre 2026 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 282

Sera disponible le 9 Octobre 2026 à 14:00 CET
Auteur: OCDE
Langue: anglais
Pages: 32

This report provides an update on ongoing work examining the role of tax policy, and corporate income tax in particular, in supporting business dynamism, investment, and economic growth. Drawing on ongoing OECD research, it analyses how corporate taxation affects business dynamism through channels such as corporate tax design, compliance costs, loss-relief provisions, financing frictions, and competitive distortions. Finally, it situates the analysis within broader OECD work on the non-tax determinants of business dynamism, highlighting the importance of a coherent policy framework that also addresses wider structural barriers to business growth and dynamism.

From Streamlining to Structured Bargaining

Sera disponible le 27 Octobre 2026
Auteur: OCDE
Langue: anglais
Pages: 102