OECD Sovereign Borrowing Outlook 2021

OECD Sovereign Borrowing Outlook 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-05-20

Total Pages: 94

ISBN-13: 9264852395

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This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.


Green Finance and Investment Mobilising Bond Markets for a Low-Carbon Transition

Green Finance and Investment Mobilising Bond Markets for a Low-Carbon Transition

Author: OECD

Publisher: OECD Publishing

Published: 2017-04-19

Total Pages: 136

ISBN-13: 9264272321

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This report describes the development of the green bond market as an innovative instrument for green finance, and provides a review of policy actions and options to promote further market development and growth. Since 2007-08, so-called “green bonds” have emerged and the market has risen from ...


OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Author: OECD

Publisher: OECD Publishing

Published: 2022-01-20

Total Pages: 658

ISBN-13: 9264921915

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In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.


Green Finance and Investment OECD Guidance on Transition Finance Ensuring Credibility of Corporate Climate Transition Plans

Green Finance and Investment OECD Guidance on Transition Finance Ensuring Credibility of Corporate Climate Transition Plans

Author: OECD

Publisher: OECD Publishing

Published: 2022-10-03

Total Pages: 113

ISBN-13: 9264820590

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This guidance sets out elements of credible corporate climate transition plans, which aim to align with the temperature goal of the Paris Agreement. Such plans are needed to address the growing risk of greenwashing in transition finance and facilitate a global, whole-of-economy climate transition.


OECD Studies on Water Making Blended Finance Work for Water and Sanitation Unlocking Commercial Finance for SDG 6

OECD Studies on Water Making Blended Finance Work for Water and Sanitation Unlocking Commercial Finance for SDG 6

Author: OECD

Publisher: OECD Publishing

Published: 2019-08-26

Total Pages: 140

ISBN-13: 9264547851

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Investments in water and sanitation are a prerequisite to deliver on the Sustainable Development Goals (SDGs), in particular on SDG 6 ensuring availability and sustainable management of water and sanitation for all. Blended finance can play an important role in strategically investing development finance to mobilise additional commercial finance needed to fill the current investment gaps. Thus far, however, blended finance has not reached scale in the water and sanitation sector. A greater evidence base is needed to better understand the current applications as well as the potential of blended models in the water and sanitation sector. This publication takes a commercial investment perspective and provides insights into three subsectors: (1) water and sanitation utilities, (2) small-scale off-grid sanitation and (3) multi-purpose water infrastructure and landscape-based approaches. The publication draws out recommendations for policy makers and practitioners to apply and scale innovative blended finance approaches where most appropriate.