The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This...

Online disclosures can play a key role in informing consumer decisions. However, cognitive limitations such as information overload, as well as technical ones such as small screen sizes on mobile devices, may limit their effectiveness. Additionally, businesses may sometimes focus on technical...

This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of...

Housing policies of the central and eastern European countries are changing dramatically. Governments as suppliers of housing for the public are being replaced by market mechanisms in the private sector. To facilitate the development of housing markets, establishing well-functioning housing...

Housing policies of the central and eastern European countries are changing dramatically. Governments as suppliers of housing for the public are being replaced by market mechanisms in the private sector. To facilitate the development of housing markets, establishing well-functioning housing...