This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in "unacceptable tax minimization arrangements". In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more...

Following the burst of the dot-com bubble in 2000, scepticism about e-learning replaced over-enthusiasm. Rhetoric aside, where do we stand? Why and how do different kinds of tertiary education institutions engage in e-learning? What do institutions perceive to be the pedagogic impact of...

Failure at school: an old problem in a new context? In most OECD countries, there is some reluctance to acknowledge the problem of failure at school. And when the problem is acknowledged, it is not always easy to find effective means for combating it or, even, to agree on indicators of failure...

This report uses recent economic modelling to relate cognitive skills – as measured by PISA and other international instruments – to economic growth, demonstrating that relatively small improvements to labour force skills can largely impact the future well-being of a nation. The report also...