The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the...

The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the...

This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, and fisheries in order to estimate support and related market distortions in the aluminium value chain. Results show that non-market forces, and government support in particular,...

Addressing the climate crisis requires the net zero transition of millions of SMEs globally. SMEs have a significant aggregate environmental footprint and need to adopt cleaner business models. As eco-entrepreneurs and eco-innovators, they also have a key role to play in devising innovative...

This paper provides an analysis of the impact of the COVID-19 crisis on SMEs and entrepreneurs, and the SME and entrepreneurship policy measures implemented during the course of a year since the start of the pandemic. The paper formulates 15 lessons learned for policy going forward, to assist...

Ce rapport est une édition spéciale du Tableau de bord de l’OCDE sur le financement des PME et des entrepreneurs, publication phare de l’OCDE. Il examine en détail les conséquences du COVID-19 sur l’accès des PME au financement, ainsi que les mesures prises en conséquence par les...

Regulation is one of the key tools governments can use to respond to the COVID-19 pandemic and move towards recovery. While the pandemic underscores the need for well-designed, evidence-based regulatory policies, the extraordinary pressures it imposed often forced governments to shorten...

All OECD countries have put in place policies that support SMEs and entrepreneurs. These policies differ considerably along a number of dimensions, including the policy framework in which they are embedded. This paper maps and compares policy approaches and governance mechanisms across OECD...

The "OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights" document SME and entrepreneurship financing trends, conditions and policy developments. The report provides official data on SME financing in close to 50 countries, including indicators on debt, equity, asset-based finance...