The Civic Space Review of Romania provides an in-depth analysis of national legal frameworks, policies, institutions, and practices relevant to civic space protection. It reviews strengths and areas for improvement, and providing guidance on a wide range of issues. The Review assesses four key...

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...