Table V reports information on the size of MNE groups filing CbCRs. For the purposes of Table V, the size of an MNE group is defined in terms of three variables: 1. Unrelated Party Revenues 2. Number of Employees 3. Tangible Assets other than Cash and Cash Equivalents. The total size of an MNE...

Social science research should lead to a better understanding of current societal developments and enable policy makers to propose solutions to problems and design policies that can serve the public more effectively. Governments are increasingly aware of the need and opportunities to improve the...

This study analyses the promotion of collective action for agri-environmental public goods and addresses externalities by reviewing the experience of various OECD member countries. Twenty-five cases from 13 countries (Australia, Belgium, Canada, Finland, France, Germany, Italy, Japan, the...

This policy paper was developed by the OECD Regulatory Policy Division with inputs from behavioural practitioners and policy makers in the International COVID-19 Behavioural Insights and Policy Group. It discusses from a regulatory governance perspective why behavioural insights (BI) should be...