High Net Worth Individuals (HNWIs) pose challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behavior on the integrity of the tax system. This publication examines in...

High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. This publication...

Digital transformation affects every aspect of our lives, providing new spaces and tools for us to connect, work, consume, and enjoy our rights. It offers a multitude of social and economic opportunities, but also brings new and complex risks. An empowering and safe digital environment that puts...

This OECD Guide sets out a framework of indicators to measure the impact of global events on local development. Global events (including culture, sports and business events) can have a significant impact on local development. Yet measuring this impact in a consistent, reliable, and comprehensive...