Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

The past two decades have witnessed a convergence between human rights and development, particularly at the level of international political statements and policy commitments. This phenomenon is captured in milestones such as the 2007 OECD DAC Action Oriented Policy Paper on Human Rights and...

Relevance, coherence, effectiveness, efficiency, impact, and sustainability are widely used evaluation criteria, particularly in international development co-operation. They help to determine the merit or worth of various interventions, such as strategies, policies, programmes or projects. This...