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...

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...

In many OECD countries, ECEC services have increased in response to a growing demand for better learning outcomes as well as growing female labour force participation. In recent years, however, the goals of ECEC policy have become more child-centred. Fifteen-year-old students who attended early...

This database refers to the OECD Inventory of Support Measures for Fossil Fuels, taking stock of almost 800 spending programmes and tax breaks used by governments in 36 OECD countries and 6 key emerging G20 economies (Brazil, China, India, Indonesia, Russia and South Africa) to encourage the...

This database refers to the OECD Inventory of Support Measures for Fossil Fuels, taking stock of almost 800 spending programmes and tax breaks used by governments in 36 OECD countries and 6 key emerging G20 economies (Brazil, China, India, Indonesia, Russia and South Africa) to encourage the...

This database refers to the OECD Inventory of Support Measures for Fossil Fuels, taking stock of almost 800 spending programmes and tax breaks used by governments in 36 OECD countries and 6 key emerging G20 economies (Brazil, China, India, Indonesia, Russia and South Africa) to encourage the...