The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing...

Infrastructure can have a major impact on women’s access to resources and agency over their well-being, and thus on women’s empowerment. Infrastructure itself is not gender-neutral: women and men have different needs and use infrastructure differently given their specific social roles,...

Reliable and high-quality connectivity is fundamental for the digital transformation. Furthermore, the COVID-19 health emergency has shown that access to high-quality broadband services at affordable prices, across different territories is essential to ensure that economic and social activities...

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS 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,...

Connectivity is an essential pillar of ensuring an inclusive digital transformation. The COVID-19 health emergency has further accentuated the awareness of how the quality, capability and resilience of broadband networks are becoming even more critical to ensure an inclusive society as more and...

This policy brief reports on the activity of online platforms during the COVID-19 crisis. Google Trends data for OECD and other G20 countries indicate that in some areas (such as retail sales, restaurant delivery, and mobile payments) online-platform use increased markedly during the first half...

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS 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,...

The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the...

The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the...