Asset types in this indicator include six groups: dwellings (excluding land); other buildings and structures (roads, bridges, airfields, dams, etc.); transport equipment (ships, trains, aircraft, etc.); cultivated biological resources (managed forests, livestock raised for milk production,...

Gross fixed capital formation (GFCF), also called "investment", is defined as the acquisition of produced assets (including purchases of second-hand assets), including the production of such assets by producers for their own use, minus disposals. The relevant assets relate to assets that are...

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,...