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 OECD’s Development Assistance Committee (DAC) conducts reviews of the individual development co‑operation efforts of DAC members once every five to six years. DAC peer reviews critically examine the overall performance of a given member, not just that of its development co‑operation...

There is an urgent need to ensure that coastal areas are adapting to the impacts of climate change. Risks in these areas are projected to increase because of rising sea levels and development pressures. This report reviews how OECD countries can use their national adaptation planning processes...

International regulatory co-operation (IRC) provides an opportunity for countries to consider the impacts of their regulations beyond their borders, to expand the evidence for decision-making, to learn from the experience of their peers and to develop concerted approaches to challenges that...

The Welsh Government has set an ambitious and innovative path for regional development and public investment – one focused on generating growth and increasing productivity, while also reducing territorial disparities and ensuring the well-being of citizens, now and in the future. Yet, it faces...

OECD countries are increasingly referred to as "network societies". This prompts questions about educational networks: to what extent can they replace cumbersome bureaucracies as forms of management and as sources of innovation and professionalism? Some predict the demise of large, slow-changing...