Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer...

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...

Ensuring a level playing field between public and private market participants bring more choice, higher quality and lower prices for consumers leading to economic growth and development on the long run. This review analyses issues of competitive neutrality in the small-package delivery services...

Viet Nam's competition law and policy underwent a peer review during the OECD Global Forum on Competition on 8 December 2017. This report is the result of this exercise and provides Viet Nam with a roadmap to help align its competition law and policy with international standards and best practices.