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Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While … there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This … report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting …
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This report addresses the urgent issue of climate-related losses and damages. Climate change is driving fundamental changes to the planet with adverse impacts on human livelihoods and well-being, putting development gains at risk. The scale and extent of future risks for a given location is,...
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For practical reasons, the consequences of nuclear reactor accidents are often measured in economic terms. Figures currently available, however, show significant discrepancies. For this reason, the NEA created an expert group to investigate the methodologies used in calculating the economic...
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Approximately 125 000 people die every year on the roads of OECD countries. In other words, one road crash victim dies every four minutes. The real tragedy is that, to a large extent, these crashes and the resultant deaths and injuries could be prevented. This report identifies and assesses...
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