Responsibilities for research integrity and security are distributed across multiple actors in the international research ecosystem. These include, national governments, research funding agencies, research institutions, universities, academic associations, and intergovernmental organisations....

Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global...

Expectations are running high for significant outcomes on the temporary movement of natural persons to supply services - known as mode 4 - in the current WTO services negotiations. Powerful drivers for liberalisation exist, such as increased trade and investment, strengthened global business...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base...