Under Action 14, countries 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 countries to endeavour to resolve disputes related to...

Under Action 14, countries 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 countries to endeavour to resolve disputes related to...

School heads in public institutions are required to work on average 7-8 hours a day, as is the case for most office-based jobs. The hours worked and the list of tasks and responsibilities vary widely across countries. On average across OECD countries, they earn more than teachers and other...

The combined effects of policy reforms to attract and/or retain teachers, and financial constraints in the context of the economic downturn in 2008 may explain part of the recent trends in teachers’ salaries: decreases in statutory salaries and smaller salary gaps between levels of education....

The demand and supply of tertiary workers contribute to shaping their earnings advantage. The expansion of tertiary education has been accompanied by a decrease in the earnings advantage of tertiary-educated younger and older workers in many OECD and partner countries. Tertiary-educated workers...

This dataset shows the proportion of earnings that are lost to either higher taxes, lower benefits or childcare costs when a parent with young children takes up full-time employment and uses centre-based childcare services. Data are presented from 2004 onwards.