Economic outlook: Steady global growth expected for 2024 and …
The global economy is continuing growing at a modest pace, according to the OECD’s latest Economic Outlook. The Economic Outlook projects steady global GDP growth of 3.1% in 2024, the same as the 3.1% in 2023, followed by a slight pick-up to 3.2% in 2025.
Global Anti-Base Erosion Model Rules (Pillar Two) | OECD
2025年1月16日 · A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules …
AI principles - OECD
2025年1月16日 · The OECD AI Principles are the first intergovernmental standard on AI. They promote innovative, trustworthy AI that respects human rights and democratic values.
Country risk classification | OECD
2025年1月16日 · The Participants’ country risk classifications are a fundamental building block of the Arrangement rules on minimum premium rates for credit risk. They are meant to reflect the risk that a country will not be able to repay its external debt. The Participants neither endorse nor encourage their use for any other purpose.
Global Minimum Tax - OECD
2025年1月16日 · The global minimum tax, which is based on the Global Anti-Base Erosion (GloBE) Model Rules, ensures that large multinational enterprises pay a minimum level of tax on their income in each jurisdiction where they operate, thereby reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on …
Base erosion and profit shifting (BEPS) | OECD
2025年1月16日 · BEPS refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax. The 15 Actions developed in the context of the OECD/G20 BEPS Project, equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic …
Services trade - OECD
2025年1月16日 · Services play a vital role in the global economy. They generate more than two-thirds of global gross domestic product (GDP), attract over three-quarters of foreign direct investment in advanced economies, employ the most workers, and create the most new jobs worldwide. In a modern digital economy, trade in services ensures access to information, skills …
PISA 2022 Results (Volume I) | OECD
This is one of five volumes that present the results of the eighth round of assessment, PISA 2022. Volume I, The State of Learning and Equity in Education, describes students’ performance in mathematics, reading and science; examines gender differences in performance; and investigates how performance relates to students’ socio-economic status and immigrant background.
Automatic Exchange of Information - OECD
Automatic Exchange of Information (AEOI) under the Common Reporting Standard (CRS) and the United States Foreign Account Tax Compliance Act (FATCA) involves the exchange of large amounts of information on financial accounts between tax administrations. For the receiving tax administration to be able to use this information effectively requires both the sending …
Austria: boost labour supply and foster green and digital ... - OECD
Austria’s economy is recovering well from the COVID-19 crisis thanks to decisive policy action, although challenges remain in the form of labour and skills shortages. Efforts should now focus on increasing the labour force participation of women and older workers, adjusting public finances once the recovery is fully self-sustained, and accelerating the shift to a greener and widely ...