Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available...

The method described in this Test Guideline is based on soil column chromatography in disturbed soil. Two types of experiments are performed to determine (i) the leaching potential of the test substance, and (ii) the leaching potential of transformation products in soils under controlled...

The method described in this Test Guideline is designed for the evaluation of the mineralisation rate of a 14C-labelled compound in soil. The method is applicable to volatile or non-volatile, soluble or insoluble compounds which are not inhibitory to micro-organisms. The basic test consists on...

The Scottish Government and the OECD co-facilitated an international peer learning event in May 2023 to explore ways and approaches for clarifying the roles and responsibilities of school improvement support provided at different levels of the education system. The event brought together...