Organisation for Economic Co-operation and Development

Note: CPA data for 2018 and 2019 are projections from the 2016 Survey on Forward Spending Plans. Country Programmable Aid (CPA), outlined in our Development Brief  and also known as “core” aid, is the portion of aid donors programme for individual countries, and over which partner countries could have a significant say. CPA is much closer than ODA to capturing the flows of aid that goes to the partner country, and has been proven in several studies to be a good proxy of aid recorded at country level. CPA was developed in 2007 in close collaboration with DAC members. It is derived on the basis of DAC statistics and was retroactively calculated from 2000 onwards

Air pollution is considered one of the most pressing environmental and health issues across OECD countries and beyond. According to the World Health Organisation (WHO), exposure to fine particulate matter (PM2.5) has potentially the most significant adverse effects on health compared to other pollutants. PM2.5 can be inhaled and cause serious health problems including both respiratory and cardiovascular disease, having its most severe effects on children and elderly people. Exposure to PM2.5 has been shown to considerably increase the risk of heart disease and stroke in particular. For these reasons, population exposure to (outdoor or ambient) PM2.5 has been identified as an OECD Green Growth headline indicator. The underlying PM2.5 concentrations estimates are taken from van Donkelaar et al. (2016). They have been derived using satellite observations and a chemical transport model, calibrated to global ground-based measurements using Geographically Weighted Regression at 0.01° resolution. The underlying population data, Gridded Population of the World, version 4 (GPWv4) are taken from the Socioeconomic Data and Applications Center (SEDAC) at the NASA. The underlying boundary geometries are taken from the Global Administrative Unit Layers (GAUL) developed by the FAO, and the OECD Territorial Classification, when available. The current version of the database presents much more variation with respect to the previous one. The reason is that the underlying concentration estimates previously included smoothed multi-year averages and interpolations; while in the current version annual concentration estimates are used. Establishing trends of pollution exposure should be done with care, especially at smaller output areas, as their inputs (e.g. underlying data and models) can change from year to year. We recommend using a 3-year moving average for visualisation.

This dataset FDI by counterpart area and by economic activity, BMD4 and historical BMD3 includes long time series of FDI statistics by partner country and by industry. It uses available BMD4 series and combines them with BMD3 historical series (from the unrevised OECD FDI datasets according to BMD3) as far back as 2005 and identifies breaks in series. For selected countries, breaks in series were removed as there was no significant impact of BMD4 implementation. In this dataset, inward and outward FDI flows, positions and income include resident SPEs when they exist (unless otherwise stated, see metadata attached at the reporting country level); and they are allocated to the immediate counterpart country (unless otherwise specified, see metadata attached at the reporting country level). Inward and outward FDI statistics in this datset are presented on a directional basis (unless otherwise stated, see metadata attached at the reporting country level); they are measured in USD millions, in millions of national currency and as a share of total (for FDI positions only). In 2014, many countries implemented the latest international standards for Foreign Direct Investment (FDI) statistics:the OECD’s Benchmark Definition of FDI, 4th edition (BMD4); andthe IMF’s Balance of Payments and International Investment Position Manual, 6th edition (BPM6) This OECD database was launched in March 2015 which includes the data series reported by national experts according to BMD4. The data are for the most part based on balance of payments statistics published by Central Banks and Statistical Offices following the recommendations of the IMF’s BPM6 and the OECD’s BMD4. However, some of the data relate to other sources such as notifications or approvals.

CHILE: GENERAL METADATA Data documentation General notes The Chilean tax system relies on the use of the UTM (Unidad Tributaria Mensual). The UTM is a unit of account used exclusively for tax purposes. Its exchange rate vis-à-vis the Chilean peso is adjusted monthly on the basis of the consumer price index, thereby keeping its real value more or less constant.

COLOMBIA: GENERAL METADATA Data documentation General notes Colombia’s fiscal year matches the calendar year.

CZECH REPUBLIC: GENERAL METADATA Data documentation General notes The fiscal year in the Czech Republic coincides with the calendar year. Consumer support estimates were provided directly by the Ministry of Environment, the Ministry of Finance, and the Ministry of Industry and Trade. Measures pertaining to the restructuring of the country’s coal-mining industry and associated environmental liabilities are taken from a study included in the Mineral Commodity Summaries of the Czech Republic (Czech Geological Survey - Geofond, 2010) that was published by the Ministry of Industry and Trade: "Eliminating negative consequences of mining in the Czech Republic" - main methods and financial resources" (Kaštovský and Platzek, 2010). Notes relating to the General Services Support Estimate Since 1991, the Czech Republic has not supported the production or consumption of coal. The state retains, however, an obligation to deal with the social, health, and environmental liabilities associated with past mining activity. The government transferred these obligations to two state-owned enterprises, DIAMO, s.p. and Palivový kombinát Ústí, s.p., which acquired the assets of the closed mining companies. These state-owned enterprises receive government subsidies for the activities they carry out. Since measures financed through these subsidy payments do not act to increase current production or consumption of coal, they are all allocated to the GSSE. Restructuring the coal-mining industry and remediating the negative environmental consequences of mining are conducted in several different ways and using several different financial resources (Kaštovský and Platzek, 2010). Besides the measures reported in this inventory, mining companies have since 1994 been required to set up two reserve funds: a financial reserve for remediation and reclamation of all plots of land affected by mining, and a financial reserve for alleviating material damage caused by mining (e.g. land subsidence).

DENMARK: GENERAL METADATA Data documentation General notes Denmark’s fiscal year coincides with the calendar year. Producer Support Estimate Income derived from oil and natural-gas production is subject to various taxes and fees: the regular corporate income tax; the hydrocarbon tax (a specific tax on income derived from oil and gas production); royalties and compensatory payments; and profit sharing. Payments under the corporate tax are deductible from the hydrocarbon tax base. In addition, the oil pipeline tariff and compensatory fee can be offset against the hydrocarbon tax, but not against the corporate tax base. As of 2014, the corporate income tax amounts to 24.5%. However, in 2013 the Danish parliament passed two bills that will reduce the corporate income tax rate to 22% by 2016. Until January2014, the hydrocarbon tax regime differentiated between "old" licences granted before January2004 and "new" licences granted since 1 January 2004. For old licences, hydrocarbon income was subject to a 70% tax rate, but licensees were allowed to offset 25% of their capital expenditure (CAPEX) against their hydrocarbon tax bill over a period of ten years. For new licences, the hydrocarbon income tax was set at 52% and the allowance was granted for 5% of CAPEX over six years. From January2014 on, this differentiation is now abolished and old licences are treated under the same tax terms as new ones.

SPAIN: GENERAL METADATA Data documentation General notes The fiscal year in Spain coincides with the calendar year. Following OECD convention, amounts prior to 1999 appear as "euro-fixed series" where fixed EMU conversion rate (EUR 1EUR = ESP 166.386) were applied to data initially expressed in Spanish Peseta (ESP).

ESTONIA: GENERAL METADATA Data documentation General notes The fiscal year in Estonia coincides with the calendar year. Following OECD convention, amounts prior to 2011 are expressed as ‘euro-fixed series’, meaning that the fixed EMU conversion rate (EUR 1 = EEK 15.647) was applied to data initially expressed in the Estonian kroon (EEK).

FINLAND: GENERAL METADATA Data documentation General notes The fiscal year in Finland coincides with the calendar year. The Ministry of Finance reviewed the collected estimates and provided calculations of missing estimates where necessary.

FRANCE: GENERAL METADATA Data documentation General notes The fiscal year in France coincides with the calendar year. Following OECD convention, amounts prior to 1999 are expressed as ‘euro-fixed series’, meaning that this inventory applies the fixed EMU conversion rate (EUR1= FRF 6.559) to data initially expressed in the French Franc (FRF). Producer Support Estimate France used to support the production of hard coal through Charbonnages de France (CdF), a state-owned mining enterprise. Support was at the time deemed necessary owing to the low competitiveness of the French coal industry. By 1990, production had already ceased in the North of the country. An agreement between trade unions and CdF, the Pacte Charbonnier, was therefore concluded in October1994 to organise the progressive dismantling of the remaining production sites. The agreement provided for the end of all production by 2005. This was to be achieved through a series of measures meant to address the social costs associated with mine closures. One such measure, the congé charbonnier de fin de carrière, allowed coal miners to stop working at the age of 45 while remaining entitled to payments worth 80% of their previous wages. The last remaining mine was closed in 2004, ahead of schedule. CdF was liquidated in 2007 and its debt transferred to the French state, along with the responsibility for all inherited social and environmental liabilities. France does not produce coal any more.

UNITED KINGDOM: GENERAL METADATA Data documentation General notes The fiscal year in the United Kingdom runs from 1April to 31March. Following OECD convention, data are allocated to the starting calendar year so that data covering the period April 2016 to March 2017 are allocated to 2016. Producer Support Estimate Taxation of the oil and gas sector in the United Kingdom occurs through a variety of taxes. Notably, fields approved for development prior to 16March1993 were subject to the old Petroleum Revenue Tax (PRT) - a project-based tax levied on the profits from a given field - instituted in 1975. In the last several years the PRT rate was amended twice, being reduced from 50% to 35% in January 2015 and then being cut to nil in January 2016. . The PRT allowed for the full deduction of both operating and capital expenditures. It did not, however, allow the deduction of interest costs and other financing charges from taxable profits. Meanwhile, oil and gas corporations that have invested in approved fields after 16 March 1993 are also subject to a modified version of the regular corporation tax, namely the Ring-Fence Corporation Tax (RFCT). The imposition of a "ring fence" around upstream oil and gas activities means that these particular activities are to be treated separately for tax purposes from any other trade in which oil and gas companies may be engaged. This therefore allows upstream oil and gas activities to be taxed differently at the company-level. Differences in taxation include, for instance, the impossibility for companies to use losses in other activities as deductions against the income arising from oil and natural gas extraction. While all fields are subject to the RFCT, those that were approved for development prior to 16March1993 could deduct the amount of PRT taxes paid from their RFCT tax base. This ensured that the fields that were still subject to the old PRT regime were not taxed twice on the same profits. In addition, all types of fields are liable to the so-called Supplementary Charge (SC), which was introduced in the Finance Act of 2002. The SC is currently a 10% tax on profits from oil and natural gas production that is levied on top of the RFCT. The immediate write-off of both capital and exploration-and-development expenditures is normally considered under the systems in many countries to amount to a preferential tax treatment. The reason is that in calculating taxable profits in most income-tax systems, capital expenses are allocated over the period to which they contribute to earnings. Allowing the immediate writing-off of these types of expenditure therefore provides companies with something akin to a zero-interest loan from the government since it delays the collection of taxes. A present-value calculation would indeed show a positive transfer from the government to the companies benefiting from such provisions. However, when combined with impossibility for companies to deduct interest costs and other financing charges, the immediate write-off of both capital and exploration-and-development expenditures may not be considered a preferential tax treatment. Instead, this particular combination of tax provisions may approximate what is known as a "cash-flow" tax system. Cash-flow tax systems can be theoretically equivalent to the more common imputed-income tax systems where the objective is to levy a neutral business tax (Boadway and Bruce, 1984). For that reason, provisions such as the expensing of exploration and development costs may not be preferential tax provisions in the particular case of the United Kingdom.

GREECE: GENERAL METADATA Data documentation General notes The fiscal year in Greece coincides with the calendar year. Following OECD convention, amounts prior to 1999 are expressed as "euro-fixed series", so that this inventory applies the fixed EMU conversion rate (1EUR = GRD 340.750) to data initially expressed in Greek drachma (GRD).

INDONESIA: GENERAL METADATA Data documentation General notes Until 2010, the Indonesian fiscal year ran from 1April till 31March of the following year. Following OECD conventions, for the years prior to 2011, data are allocated to the starting calendar year so that data covering the period April2005 to March2006 are allocated to 2005. After 2010, the Indonesian fiscal year coincides with the calendar year. Most of the data were obtained from publications by the Global Subsidies Initiative, the Indonesian Ministry of Finance, the Ministry of Energy and Mineral Resources (MEMR), and SKK Migas (the energy regulator). Methodological note A large part of support to fossil fuels in non-OECD countries (and in a few member countries such as Mexico) takes the form of price controls or regulations benefitting final consumers. In many cases, this occurs through the government mandating state-owned oil and gas companies to charge lower retail prices, thereby lowering the revenues these companies collect through sales of fuel. This often results in the government subsequently intervening to compensate state-owned oil and gas companies for the losses they incurred in the downstream sector due to the regulated prices, with this compensation taking many forms. Some governments choose, for example, to compensate national oil and gas companies through targeted tax concessions (e.g., VAT exemptions) or equity injections. This inventory focusses on the direct budgetary transfers and tax expenditures that encourage the production or consumption of fossil fuels, including those benefitting national oil and gas companies. For this reason, some of the measures classified here under "Producer Support Estimate" may have been introduced by governments with a view to compensating domestic, vertically integrated oil and gas companies for the lower prices they are required to charge at the retail level, resulting in these measures being connected to some extent to consumer support. Estimates of the support directly conferred to final consumers by regulated prices are available from the International Energy Agency (IEA), which estimates these induced transfers as part of its annual "World Energy Outlook" publication. Readers are therefore advised not to add together the OECD and IEA estimates given the significant risk of overlap and double-counting this involves. Producer Support Estimate Since 1966, International Oil Companies (IOCs) seeking to explore and develop oil or natural-gas resources in Indonesia have to enter into Production Sharing Contracts (PSCs) with the MEMR. The terms and conditions of the PSC system have varied with each "generation" of PSCs that has been issued since. The first generation applied from 1965 to 1975, the second generation from 1976 to 1987, and the third from 1988 until now. The main characteristics of the PSC system have, however, remained the same, namely that the government and IOCs share the production of the oil and natural gas rather than the resulting profits, and that the effective income for each side amounts to a share of the "First Tranche Petroleum" and an equity share of the profit oil after cost recovery. Since 2001, Pertamina is required to enter into a Work Agreement (WA) with SKK Migas (previously BP Migas, the energy regulator) for each of its operations, the terms and conditions for which are more or less the same than that for the PSCs. PSCs currently in force in Indonesia usually provide for the state to receive 70% of the produced natural gas, with contractors being allocated the remaining 30%. In the case of coal-bed methane (CBM), however, PSCs signed since 2007 have often featured a lower government share (45%). Historically, the applicable income tax for companies operating in the upstream oil and natural-gas sector has been the prevailing income tax at the time that the PSC got signed, i.e. 25% as of 2013. The income tax applicable to the downstream sector normally also follows the prevailing tax law. However, as other industries in "high priority economic sectors", a number of downstream businesses can benefit from a number of income-tax concessions subject to approval by the Ministry of Finance. These businesses include: oil and natural-gas refineries, LNG and LPG producers, lubricant manufacturers, and the organic chemical industry using oil and natural gas as inputs. The list of income-tax concessions eligible taxpayers can receive includes additional net-income deductions (up to 30% of the amount invested), accelerated depreciation, the extension to ten years of the period for carrying losses forward, and a cap on withholding tax. Footnotes: [1] Instead of a royalty, the Indonesian government charges a so-called "First Tranche Petroleum". This requires that the first 20% of production be shared in favour of the government and before cost recovery according to the equity split set in the contract (Johnston, 1994). In more recent PSCs, the government has taken the entire FTP, although in this case the FTP has usually been lowered to 10% of the first production.

ISRAEL: GENERAL METADATA Data documentation General notes Israel’s fiscal year coincides with the calendar year. Producer Support Estimate The oil and gas industry in Israel is regulated by a system of fees, royalty payments and tax deductions developed in the 1950s. The fiscal provisions that are unique to the oil and gas industry are the Oil Law (1952), Oil Regulations (1953), Income Tax Ordinance (1961) and some parts of the income tax legislation, especially the Deductions from the Income of Holders of Oil Rights (1956) and the Rules for Calculating Tax for the Holding and Sale of Participation Units in an Oil Exploration Partnership (1988). Israel started producing natural gas in 2004. As this is a relatively recent development, the issues of producer taxation and royalty payments are currently under review by the government (Knesset), the Ministry of Finance and participants representing the civil society. In April 2010, the Minister of Finance appointed a committee to examine the fiscal framework for the oil and gas resources in Israel, headed by Professor Eytan Sheshinski. The Sheshinski Committee submitted its final conclusions in January 2011. It recommended that the 12.5% rate of royalty payments should remain unchanged since increasing it could have a negative impact on the development of relatively less profitable gas fields. The depletion deduction, however, should be cancelled as it leads to a considerable reduction of the amount of taxable income which has no economic justification, the Committee concluded. The Committee also instituted a progressive oil and gas levy on profits. The initial rate of the levy is 20%, but it will not be collected before quotient of net cumulative revenues divided by the exploration and development expenses reaches or bypasses 1.5. When this quotient exceeds 2.3, the levy will gradually increase to 50%. Since production from the Tamar field began in 2013, it is projected that the government will only begin collecting revenue from the designated levy in 2018. In addition, as per income tax calculations, costs that accumulated during the lease stage of the oil-and-gas-asset development will be awarded accelerated depreciation at a rate of 10%. Investments made by the end of 2013 were given a maximum of amount of accelerated depreciation rate of 15%.

ITALY: GENERAL METADATA Data documentation General notes Following OECD convention, amounts prior to 1999 are expressed as "euro-fixed series", meaning that we applied the fixed EMU conversion rate (EUR 1 = ITL 1936.27) to data initially expressed in the Italian Lira (ITL). The fiscal year in Italy runs from 1July to 30June. Following OECD convention, data are allocated to the starting calendar year so that, for example, data covering the period July 2005 to June 2006 are allocated to 2005.

JAPAN: GENERAL METADATA Data documentation General notes The Japanese fiscal year runs from 1April through 31March of the following year. Following OECD convention, fiscal-year data are assigned to the closest calendar year; hence data covering the period April 2009 through March 2010 are reported as "2009" in the database.

KOREA: GENERAL METADATA Data documentation General notes The fiscal year in Korea coincides with the calendar year.

LUXEMBOURG: GENERAL METADATA Data documentation General notes The fiscal year in Luxembourg coincides with the calendar year. Following OECD convention, amounts prior to 1999 are expressed as "euro-fixed series", meaning that we apply the fixed EMU conversion rate (EUR 1 = LUF 40.339) to data initially expressed in the Luxembourg franc (LUF).

LATVIA GENERAL METADATA Data documentation General notes The fiscal year in Latvia coincides with the calendar year, except for excise tax relief mechanism of diesel used in agriculture transport where fiscal year is from July 1 till June 30. The Ministry of Finance of Latvia annually publish official tax-expenditure data on the website of the Ministry of Finance.

NETHERLANDS: GENERAL METADATA Data documentation General notes The fiscal year in the Netherlands coincides with the calendar year. Tax-expenditure estimates for the years 2001-09 were provided by the Ministry of Finance. All other data estimates come from publicly available government sources as indicated below. Producer Support Estimate The taxes and fees that apply to exploration and production of oil and natural gas in the Netherlands are described in the 2003 Mining Act. Income from the production of hydrocarbons is subject to the standard statutory rate of corporate income tax (25%) and a State Profit Share (SPS) levy at a 50% rate, which is itself deductible for income-tax purposes. Royalties are also levied on the onshore extraction of oil and gas at rates that vary between 0% and 7% (or more when the price of imported crude oil exceeds EUR25 per barrel). Oil and gas companies operating upstream in the Netherlands have the ability to deduct an extra 10% of their costs from their taxable income, a provision known as the "cost uplift" or "capital uplift". Exploration expenditures, whether successful or not, can be written-off in full in the year in which they are incurred.

NORWAY: GENERAL METADATA Data documentation General notes The fiscal year in Norway coincides with the calendar year. Tax expenditures in Norway have been reported in the national budget (St. meld. nr.1 (Nasjonalbudsjettet)) since 1999. Since FY2010-2011, estimates of the tax expenditures listed below can be found in the following table in the budgetary reports: "Tax expenditures and sanctions[1] by sector" (Skatteutgifter og -sanksjoner for næringslivet). Producer Support Estimate The taxation of upstream activities on the Norwegian Continental Shelf is directed by the Petroleum Tax Act of 1975; where there are no specific rules given in the PTA, the General Tax Act (GTA) applies. For taxation purposes, income is calculated on the basis of a norm price set by the petroleum price board, giving rise to a difference in revenue figures for taxation and accounting purposes, Income derived from oil and gas production is subject to a special resource tax of 53%, in addition to the ordinary corporate income tax of 25% (in total a marginal tax rate of 78%). A range of expenses are allowable against both the special resource tax and the ordinary corporate income tax; most notably exploration costs are deductible, and a company may claim an annual refund of the tax value of direct and indirect exploration expenses (excluding financial expenses) for each tax year loss. Alternatively, these losses can be carried forward. In practice, this means reimbursement by the government of up to the full value of all the direct and indirect exploration expenses. In this respect, the government shares symmetrically in both profits and losses from exploration and production of petroleum products. Where taxable income is subject to a marginal rate of 78%, investments in offshore production facilities, pipelines and installations are depreciated over 6 years at a rate of 16.66% per annum. Additional allowances are permitted at a rate of 22% (5.5% each year over a four year period) when calculating the special tax basis for the 53% tax rate, such that 89.66% of offshore investments are nominally borne by the government.[2] Other capital investments are depreciated on a declining balance basis at rates between 0 and 30% per annum; for example, exploration rigs are depreciated on a declining balance basis at a maximum rate of 14% per annum. In addition to the regular corporate income tax and special resource tax, petroleum producers must also pay taxes on emissions of carbon dioxide and nitrogen oxide. As of 1 Jan 2016, the CO2 tax is charged at a rate of NOK 1.02 per standard cubic meter on gas consumed or flared on offshore production installations and at a rate of NOK 0.84 per m3 for natural gas and NOK 1.26 per litre for LPG imported from offshore production facilities or withdrawal from a warehouse. The tax on NOx emissions was NOK 21.17 per kilogram in 2016; however rather than pay this fee companies can choose to pay a fee into a fund (tax deductible at a rate of 78%) and commit to emissions reductions targets. Footnotes: [1] Tax expenditures (tax sanctions) are defined as exceptions from the general rules in the tax system that are applied to certain groups or certain activities and imply lower (higher) government tax revenue. Norway uses revenue forgone method for calculating tax expenditures. There are different benchmarks for calculating tax expenditures related to excise duties and environmental taxes. Excise duties are treated individually which means that each excise tax expenditure calculation relies on a different benchmark. [2] Expenditure incurred prior to May 2013 are subject to an annual uplift of 7.5% (30% in total over four years)

NEW ZEALAND: GENERAL METADATA Data documentation General notes The fiscal year in New Zealand runs from 1July to 30June. Following OECD convention, data are allocated to the starting calendar year so that data covering the period July 2005 to June 2006 are allocated to 2005. Producer Support Estimate New Zealand’s fiscal regime applicable to the oil and natural-gas industry combines a corporate income tax and royalty-based taxation. The corporate income tax amounts to 28% of taxable income, where taxable income is defined as any assessable income less deductions and net losses, the latter of which can be carried forward indefinitely. Generally, companies cannot deduct expenditures of a capital nature when incurred. However, deductions for certain exploration and development expenditures of a capital nature are available for oil and natural-gas companies (see Tax Deductions for Petroleum-Mining Expenditures). Depending on the year of the discovery, different royalty regimes apply. For discoveries made on or after 1995, royalties are set out in detail in the 2005 Minerals Programme for Petroleum and comprise of the following: an ad valorem royalty (AVR) component of 5% payable on the basis of either a sales price received or, where there has been no sale or no arm’s length sale, the deemed sales price; and an accounting profits royalty (APR) component of 20% payable on the difference between revenue received from the sale of products and the costs of extracting, processing and selling those products up to the point of sale. In case of an exploration permit, the permit holder is liable to pay only the AVR. For all mining permits with net sales above NZD1 million, the permit holder is required to calculate for each period for which a royalty return must be provided to both the AVR and the APR, and pay whichever is higher. Typically, AVR is paid in the early years of production as prior costs are netted against revenue and at the end of the field’s life, as production falls. APR is typically paid during the peak years of production of non-marginal fields. In order to encourage exploration for new natural-gas reserves, the government reduced royalty rates from June 2004 through 31December 2009 (see Reduction in Royalty Payments for Petroleum). For discoveries after 31 December 2009, the same royalty rates that are in operation before 30 June 2004 are applicable. More generally, royalties are payable for petroleum that is (1) discovered and sold, (2) used in the production process as fuel, (3) exchanged or transferred out of permit boundaries without sale or (3) left unsold at the expiry of the permit (Ernst and Young, 2013). No royalties are payable on petroleum that is flared or returned to natural reservoirs within the permit boundaries (e.g. the re-injection of gas). In 2008, the government introduced an emissions trading scheme (ETS) for greenhouse gases. Legislation for the scheme has been subsequently amended with the latest enacted in 2012. There are no special exceptions for the oil and gas sector under the current ETS regime.

POLAND: GENERAL METADATA Data documentation General notes The fiscal year in Poland normally coincides with the calendar year. Corporations, however, may choose a different starting point of the fiscal year. Producer Support Estimate Most of Polish state aid to the energy sector is apportioned to the coal industry. Poland’s heavy reliance on coal stems from both a large domestic endowment of this fuel and the fact that it used to have a limited access to foreign-exchange earnings with which it could have imported other fuels during the communist period. Because coal-mining was considered a strategic sector, the state subsidised the production of coal, providing various social benefits to coal miners and regulating coal prices to keep them low. With the economic transition of the early 1990s, the state envisioned to transform coal mines into self-reliant commercial companies that would adapt to the conditions of a free-market economy. The continued policy of price controls, however, meant that the industry had a very limited potential for economic growth and hence, needed further state assistance. All subsequent plans for restructuring the coal sector throughout the 1990s supported capacity adjustment, shutting down unprofitable mines and reducing employment to levels that would improve productivity. The overarching objective of those programmes was thus to make the coal-mining sector profitable. These programmes proved ineffective due to the lack of consensus between the government and the trade unions. This changed in 1998 as the new government, supported by Solidarno?? (the biggest Polish trade union), devised a coal-mining restructuring plan, the Reforma górnictwa w?gla kamiennego w Polsce w latach 1998 - 2002. The plan provided additional funding for social schemes and expressed a commitment to write-off the debt which the mines have accumulated over the years. Another plan adopted in 2003 - the Program restrukturyzacji górnictwa w?gla kamiennego w Polsce w latach 2003-2006 - pursued similar objectives. When Poland joined the European Union in 2004, state aid became subject to the Community rules. In practice, this development meant that coal-mining restructuring plans would have to be compatible with the common market, and that the European Commission would need to approve any state-aid scheme before it reached recipients. The Council of Ministers has so far adopted two documents regarding the restructuring of the sector: the Restrukturyzacja górnictwa w?gla kamiennego w latach 2004-2006 oraz strategia na lata 2007-2010, which was then replaced by Strategia dzia?alno?ci górnictwa w?gla kamiennego w Polsce w latach 2007-2015. Poland does not provide subsidies to coal-mining under article 5-3 (current production aid). All current subsidies therefore result from article 7 (aid to cover exceptional costs) and are associated either with mine decommissioning or investment aid to operating mines (for up to 30% of the total investments made). The former measures are mainly allocated to the GSSE as most of them do not increase current production or consumption of coal. The latter are allocated to the PSE since they directly support coal producers. The coal-mining sector underwent major restructuring through a series of management mergers and mine closures. At the beginning of the transition, the industry comprised of 71 independent mines. In 1993, the management of hard-coal production was taken over by seven joint-stock holding companies that held the assets of 60 mines. Four mines remained stand-alone enterprises, while the rest was shut down on unprofitability grounds. The Polish coal-mining sector now comprises 31 mines grouped into seven joint-stock holding companies and is dominated by three state-owned firms: Europe’s largest hard-coal company, Kompania W?glowa S.A. (KW), Katowicki Holding W?glowy S.A. (KHW) and Jastrz?bska Spó?ka W?glowa S.A. In 2000, two state-owned liquidation companies, Spó?ka Restrukturyzacji Kopal? S.A. (SRK) and Bytomska Spó?ka Restrukturyzacji Kopal? Sp. z o.o. (BSRK), were given responsibility to manage mine decommissioning. Since 2006, only two companies in Poland have been benefitting from state aid: KW and KHW. Aid is also being envisaged for the SRK (BSRK was consolidated into SRK in 2009).

PORTUGAL: GENERAL METADATA Data documentation General notes Portugal’s fiscal year coincides with the calendar year. Following OECD convention, amounts prior to 1999 are expressed as "euro-fixed series," meaning that the fixed EMU conversion rate (EUR 1 = PRT 200.482) is applied to data initially expressed in Portuguese Escudos (PRT).

The fiscal year in the Slovak Republic coincides with the calendar year. Data prior to 2009 were converted to "euro-fixed series" by the Ministry of Finance (unless otherwise specified).

SLOVENIA: GENERAL METADATA Data documentation General notes The fiscal year in Slovenia coincides with the calendar year. The conversion into EUR for the estimates in the period prior to 2007 was made by the Ministry of Finance, which kindly provided all estimates and fuel allocations.

SWEDEN: GENERAL METADATA Data documentation General notes The fiscal year in Sweden coincides with the calendar year. Producer Support Estimate No producer support estimates were identified.

TURKEY: GENERAL METADATA Data documentation General notes The fiscal year in Turkey coincides with the calendar year.

SOUTH AFRICA: GENERAL METADATA Data documentation General notes The fiscal year in South Africa runs from 1April to 31March of the following year. Following OECD conventions, data are allocated to the starting calendar year so that data covering the period April2005 to March2006 are allocated to 2005. The initial data were obtained from the National Treasury and the National Budgets (not the Provincial Budgets). For several estimates, data are taken from annual reports of companies such as Eskom, from other government organisations such as the South Africa Revenue Service SARS), and from other organisations working in the field. Methodological note A large part of support to fossil fuels in non-OECD countries (and in a few member countries such as Mexico) takes the form of price controls or regulations benefitting final consumers. In many cases, this occurs through the government mandating state-owned oil and gas companies to charge lower retail prices, thereby lowering the revenues these companies collect through sales of fuel. This often results in the government subsequently intervening to compensate state-owned oil and gas companies for the losses they incurred in the downstream sector due to the regulated prices, with this compensation taking many forms. Some governments choose, for example, to compensate national oil and gas companies through targeted tax concessions (e.g., VAT exemptions) or equity injections. This inventory focusses on the direct budgetary transfers and tax expenditures that encourage the production or consumption of fossil fuels, including those benefitting national oil and gas companies. Estimates of the support directly conferred to final consumers by regulated prices are available from the International Energy Agency (IEA), which estimates these induced transfers as part of its annual "World Energy Outlook" publication. Readers are therefore advised not to add together the OECD and IEA estimates given the significant risk of overlap and double-counting this involves. Producer Support Estimate The fiscal regime applicable to oil, natural-gas, and mining companies in South Africa consists mostly of a corporate income tax, indirect taxes, and royalties. Additionally, oil, natural-gas, and coal-mining companies pay the indirect taxes paid by other sectors, including the regular VAT and the customs duties and import tariffs that are levied on purchased inputs. Resident and non-resident companies are liable for corporation tax at a rate of 28 %. In addition, the government levies various withholding taxes including: on royalties paid to non-residents (at a rate of 15%), on interest payable to non-residents (at a rate of 15%), on dividends (at a rate of 15%), and on the disposal of immovable property (at a rate of 7.5% for a company). Finally, capital gains tax is payable at a rate of 18.65%, with an expected increase to 22.4% for the 2017 fiscal year. The tenth schedule to the Income Tax Act of 1962 sets out specific provisions relating to the taxation of upstream oil and gas exploration and production. These measures include deductions for all expenditures and losses related to exploration and post exploration losses, as well as 100% of capital spend on exploration activities and 50% on post-exploration activities. Furthermore, dividends paid out of income relating to oil and gas activities are not liable to the 15% withholding tax described above. Prior to 2010, South Africa’s oil, natural-gas, and mining companies did not have to pay royalties. The Mineral and Petroleum Resources Royalty Act (MPRRA) of 2008 imposed royalties related to extractive activities, with the rate calculated as a function of gross sales and profit (specifically, earnings before interest and tax), and varying between 0.5% and 5% (for refined resources) and between 0.5% and 7% for non-refined resources). Exemptions apply for certain small producers, but these are also applicable to operators extracting non-energy minerals. Given the size of South Africa’s total mining sector, royalty concessions such as these lack the specificity required to be characterised as support measures for the purpose of the present inventory.

The GID-DB is a database providing researchers and policymakers with key data on gender-based discrimination in social institutions. This data helps analyse women’s empowerment and understand gender gaps in other key areas of development.Covering 180 countries and territories, the GID-DB contains comprehensive information on legal, cultural and traditional practices that discriminate against women and girls.

This table provides information on the main relevant indicators. The data have mainly been supplied by the World Bank, and cover, where available: -Current Gross National Income (GNI) in US $ millions; -GNI per capita (US $); -Population; -Energy use as kilogram of oil per capita; -Average Life Expectancy of Adults; and -Adult Literacy Rate as a percentage of the country population. Data for Sudan include South Sudan, with the exception of total population, which is reported separately.

Bilateral ODA commitments by purpose. Data cover the years 2005 to 2009. Amounts are expressed in USD million. The sectoral distribution of bilateral ODA commitments refers to the economic sector of destination (i.e. the specific area of the recipient's economic or social structure whose development is, or is intended to be fostered by the aid), rather than to the type of goods or services provided. These are aggregates of individual projects notified under the Creditor Reporting System, supplemented by reporting on the sectoral distribution of technical co-operation, and on actual disbursements of food and emergency aid.

The OECD Green Growth database contains selected indicators for monitoring progress towards green growth to support policy making and inform the public at large. The database synthesises data and indicators across a wide range of domains including a range of OECD databases as well as external data sources. The database covers OECD member and accession countries, key partners (including Brazil, China, India, Indonesia and South Africa) and other selected non-OECD countries.

This table contains figures on affiliates under foreign control by investing country in the total manufacturing, total services and total business enterprise sectors.

This dataset presents members' total use of the multilateral system i.e. both their multilateral aid ("Core contributions to") and bilateral aid channelled through ("Contributions through") multilateral organisations. These data originate from members' reporting at item-level in the CRS and are published here starting with 2011 data (item-level data for multilateral aid is not complete in CRS for earlier years).

This dataset presents activities in support of development from philanthropic foundations since 2009, including bilateral activities and core contributions to multilateral organisations. Bilateral activities from this dataset can also be found in the Creditor Reporting System (CRS) database. Collecting data on private philanthropy for development is work in progress, which may explain break in series for some foundations.

The SIGI is built on 27 innovative variables measuring discriminatory social institutions, which are grouped into 4 dimensions: discrimination in the family, restricted physical integrity, restricted access to productive and financial resources, and restricted civil liberties.Lower values indicate lower levels of discrimination in social institutions: the SIGI ranges from 0% for no discrimination to 100% for very high discrimination.

Survey on Monitoring the Paris Declaration. The dataset contains data as reported by donors and national co-ordinators in participating partner countries. The dataset includes all quantitative data collected through the 2006, 2008 and 2011 Surveys.

World Indicators of Skills for Employment (WISE) provide a comprehensive system of information relating to skills development. WISE presents countries with data upon which they can design skills policies and programs and monitor their impact on key outcomes, including responsiveness to current and emerging patterns of labour market demand, employability, productivity, health status, gender equity and lifelong learning.The database covers the period from 1990 to the present and consists of five inter-related domains of indicators:Contextual factors drive both the supply of and demand for skills.Skill acquisition covers investments in skills, the stock of human capital and its distribution.Skill requirements measure the demand for skills arising in the labour market.The degree of matching captures how well skills obtained through education and training correspond to the skills required in the labour market.Outcomes reflect the impact of skills on economic performance and employment and social outcomes.