En este informe se describen las funciones de los sistemas de punto de venta y las áreas de riesgo específicas. También se exponen en detalle las técnicas de supresión electrónica de ventas que los expertos han identificado, en particular la utilización de programas “Phantomware” y...

This document contains the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF information...

Environmental, social and governance (ESG) investing is gaining traction as investors increasingly seek long term value and alignment with sustainability and climate-related objectives. ESG Investing and Climate Transition highlights the main findings from recent OECD research on ESG rating and...

This joint OECD-UNIDO report identifies investment and related policies to enhance linkages between small and medium-sized enterprises (SMEs) in Southeast Asia and multinational enterprises (MNEs) and their impacts on SME outcomes in Southeast Asia. It is part of a joint OECD-UNIDO project...

Las herramientas para la Evaluación de la Competencia de la OCDE ayudan a los gobiernos a eliminar las barreras a la competencia. El Volumen 2 proporciona orientación técnica detallada sobre cuestiones clave a considerar al realizar una evaluación de la competencia.

This report reviews Egypt's FDI statistics to assess their compatibility with the international guidelines (BPM6 and BMD4); assesses the data sources and estimation methods used; and examines both the feasibility and the usefulness of compiling additional series, such as by country of ultimate...

تساعد مجموعة أدوات تقييم المنافسة التابعة لمنظمة التعاون الاقتصادي والتنمية الحكومات على إزالة الحواجز التي تعترض المنافسة. وهو يتألف من ثلاثة مجلدات. يحدد...

La définition d’établissement stable (ES) retenue dans les conventions fiscales est cruciale pour déterminer si une entreprise non-résidente doit payer l’impôt sur le revenu dans un autre État. Pour prévenir l’utilisation de certaines stratégies d’évasion fiscale qui ont été...

This document is the peer review report of the National Contact Point (NCP) of Romania. The objectives of NCP peer reviews are to assess to what extent the NCP is functioning and operating in accordance with the core effectiveness criteria set out in the implementation procedures; to identify...

Το δίκαιο και οι πολιτικές ανταγωνισμού στην Ελλάδα υποβλήθηκαν σε αξιολόγηση από ομοτίμους το 2018. Η έκθεση αυτή περιγράφει και αξιολογεί τις εξελίξεις στο...