Germany has a strong skill development system. The country’s 15‑year‑old students performed above the OECD average in the last (2018) edition of the Programme for International Student Assessment (PISA), continuing a trend of significant improvement since PISA’s first edition in 2000....

Under Action 14, jurisdictions 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...

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...