Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS 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...

The trade liberalisation agreements signed between the European Union and the southern Mediterranean countries carry risks as well as benefits. They reveal structural weaknesses in the partner countries, including continued rent seeking, market segmentation, a weak modern private sector and...

This study provides an empirical review of the role of governments, the private sector, regional economic institutions and the broader international community in driving economic diversification. Individual case studies of five African economies describe both the catalysts of and barriers to...