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...

Trust is a key component in peer platform markets (PPMs). In 2016, the OECD’s Committee on Consumer Policy (CCP) produced a report on Protecting consumers in peer platform markets: Exploring the issues. The 2016 report examined a number of the mechanisms that peer platforms have themselves...

Developing, promoting and maintaining a good professional teaching workforce from primary to upper secondary education is a policy imperative for education systems around the world. The data drawn from the OECD Teaching and Learning International Survey (TALIS) can help policy makers and...

This handbook is a practical manual on the design and implementation of business tendency surveys, which ask company managers about the current situation of their business and about their plans and expectations for the future. In this book, the OECD draws on over 20 years of experience to...