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...

This study features a collection of eight case studies of exemplary cases from secondary schools as well as international literature reviews and policy analysis related to formative assessment, the frequent assessments of student progress to identify learning needs and shape teaching. It...

With maintenance costs accounting for a large proportion of road budgets, this report assesses the economic and technical feasibility of innovative wearing courses for long life road pavements. (The wearing course is the top layer of a pavement structure which provides the riding surface for...