Net Framework 7.4.2
Theodora Glime
Today, the White House Office of Science and Technology Policy (OSTP) released A Framework for Federal Scientific Integrity Policy and Practice, a roadmap that will help strengthen scientific integrity policies and practices across the federal government.
This framework builds on the assessment of federal scientific integrity policies and practices described in the January 2022 report, Protecting the Integrity of Government Science, and draws from extensive input from federal agencies, as well as from across sectors, including academia, the scientific community, public interest groups, and industry. It has several key components that federal departments and agencies will use to improve scientific integrity policies and practices, including:
The framework requires all agencies to designate a scientific integrity official, and agencies that fund, conduct, or oversee research to designate a chief science officer, and it establishes the National Science and Technology Council (NSTC) Subcommittee on Scientific Integrity to oversee implementation of the framework, and evaluate agency progress.
The framework was developed following a robust effort to study and improve scientific integrity policies and outcomes, and extensive engagement with stakeholders inside and outside of the federal government starting in May 2021. This process included engaging 30 federal agencies, and processing feedback from over 1,000 individuals and organizations through three listening sessions, three roundtables, and two requests for information.
Strong policies and effective practices protecting scientific integrity are essential for the development of evidence-based policies. By bolstering these policies and practices across the federal government, this first-of-its-kind framework will strengthen the ability of agencies and federal scientists to produce critical scientific information for evidence-based policymaking that can help make our nation healthier, safer, more prosperous, and more secure.
We'll be in touch with the latest information on how President Biden and his administration are working for the American people, as well as ways you can get involved and help our country build back better.
Domestic tax base erosion and profit shifting (BEPS) relates to tax planning strategies that multinational enterprises use to exploit loopholes in tax rules to artificially shift profits to low or no-tax locations as a way to avoid paying tax. The OECD/G20 BEPS Project equips governments with rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating them take place and where value is created.
Although BEPS affects all countries, developing economies suffer disproportionately from the practice due to their heavy reliance on corporate income tax, particularly from multinational enterprises. Engaging developing countries in the international tax agenda is vital, both to help address their specific needs and to ensure they can effectively participate in the process of standard-setting on international tax. Developing countries participate on an equal footing with OECD and G20 countries in the BEPS project, and work is being carried out to support all countries interested in implementing and applying the rules in a consistent and coherent manner, particularly those for which capacity building is an important issue.
Business operates internationally, making it vital that governments act together to tackle BEPS and restore trust in domestic and international tax systems. Under the OECD/G20 Inclusive Framework on BEPS, over 140 countries and jurisdictions are working together to implement 15 measures to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. The 15 Actions in the BEPS package equip governments with the domestic and international instruments to ensure that profits are taxed where economic activity and value creation take place. These tools help to address the specific tax challenges arising from the digitalisation of the economy and they give businesses greater certainty by reducing disputes over the application of international tax rules and standardising compliance requirements.
The OECD/G20 Inclusive Framework on BEPS allows interested countries and jurisdictions to work with OECD and G20 members on developing standards on BEPS-related issues and review and monitor the implementation of the BEPS Package. The Inclusive Framework actively monitors the implementation of all the BEPS Actions and reports annually to the G20 on progress. The implementation of the BEPS Minimum Standards is of particular importance, and each of these is the subject of a peer review process that evaluates the implementation by each member and provides clear recommendations for improvement. Peer reviews of the BEPS minimum standards are an essential tool to ensure the effective implementation of the BEPS Package and the results show strong implementation throughout the world. All countries and jurisdictions joining the Inclusive Framework will participate in this review process, which allows members to review their own tax systems and to identify and remove elements that pose BEPS risks.
At its inaugural meeting in Kyoto, Japan in June 2016 there were 82 members of the OECD/G20 Inclusive Framework on BEPS. Since then, the membership of the Inclusive Framework has grown to over 145 countries and jurisdictions, including 14 observer organisations. The ongoing work of the OECD/G20 Inclusive Framework is led by a 24-country Steering Group. All members of the Inclusive Framework participate on an equal footing, and the widespread adherence to and further development of the BEPS standards have resulted in tangible progress under the three principles of coherence, substance and transparency as articulated under the original BEPS Action Plan.
Countries and jurisdictions have been invited to express their interest to join this framework as Associates, to participate on an equal footing and to commit to implement the comprehensive BEPS package. Timelines for implementation may differ to reflect the level of development of participating countries.
Countries and jurisdictions of relevance will be identified by the inclusive framework as part of its mentoring process and reviewed. Countries and jurisdictions of relevance are those whose adherence to the minimum standards will be necessary to ensure that a level playing field is achieved. Jurisdictions of relevance will be informed about the minimum standards and invited to commit to the BEPS package and participate in the review process.
Domestic tax base erosion and profit shifting (BEPS) due to multinational enterprises exploiting gaps and mismatches between different countries' tax systems affects all countries. Developing countries' higher reliance on corporate income tax means they suffer from BEPS disproportionately. Business operates internationally, so governments must act together to tackle BEPS and restore trust in domestic and international tax systems. BEPS practices cost countries 100-240 billion USD in lost revenue annually, which is the equivalent to 4-10% of the global corporate income tax revenue. Working together in the OECD/G20 Inclusive Framework on BEPS, over 140 countries and jurisdictions are implementing 15 Actions to tackle tax avoidance, improve the coherence of international tax rules, ensure a more transparent tax environment and address the tax challenges arising from the digitalisation of the economy.
Following the financial crisis in 2008, the G20 countries put tax at the top of their agenda and have led the fight against tax evasion and avoidance. Two of the key players in this story provide a first-hand account of international tax policy over the past decade.
This document describes how the two distinct sets of recommendations build a framework for the regulation, supervision and oversight of global stablecoins arrangements and other crypto-asset activities.
The FSB and the sectoral standard-setting bodies (SSBs) have developed a shared workplan for 2023 and beyond, through which they will continue to coordinate work, under their respective mandates, to promote the development of a comprehensive and coherent global regulatory framework commensurate to the risks crypto-asset markets activities may pose to jurisdictions worldwide, including through the provision of more granular guidance by SSBs, monitoring and public reporting.
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