This publication presents and discusses some of the key information available in the newly created Database on Immigrants in OECD Countries (DIOC). The many graphs and tables include data on: immigrants' demography including age, gender and duration of stay; and their labor mark…
In the general literature on bilateral aid flows, donors' strategic interests have been found to determine aid amounts. These strategic interests include trade flows, shared cultural and linguistic ties, common ideologies, and geopolitical importance. In the case of Central Asia…
How did the pursuit of economic growth become the core goal of economic policymaking? Focussing on the OECD, Schmelzer offers a first transnational history of growth discourse, tracing how the methods employed to measure, model and prescribe growth resulted in new statistical st…
In modern society, economic growth is considered to be the primary goal pursued through policymaking. But when and how did this perception become widely adopted among social scientists, politicians and the general public? Focusing on the OECD, one of the least understood interna…
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.…
French translation of the peer review report on treaty shopping. Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. It is one of the four BEPS…
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in …
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in …
Action 6 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. It is one of the four BEPS minimum standards that all Inclusive Framework members have comm…
This book provides an introduction to international taxation. The book presents its material in a global context, explaining the variety of approaches used around the world to deal with central issues that arise in international tax. It covers the basics on double tax relief, gi…