This publication presents recent evidence and analytical work on the impact and future perpectives of demographic trends in the workforce, taking also into account education, skills and geographical mobility. It pays particular attention to the labour mobility patterns generated by the...

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...