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...

Regulatory Impact Analysis (RIA) is a fundamental tool to help governments to assess the impacts of regulation. RIA is used to examine and measure the likely benefits, costs and effects of new or existing regulation. The implementation of RIA supports the process of policy-making by contributing...

State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold...

As we move into the 21st century, the turbulent transformation of economy and society looks set to continue. Growing integration of markets, radical new technologies, the increasing knowledge intensity of human activity, all point to the emergence of an immensely complex world. But how will it...

This report looks at the Philippines Anti-Red Tape Authority (ARTA), focussing both on its principal functions as well as its position in the broader regulatory environment. It provides recommendations to assist the Philippines in embedding and improving its regulatory management system, with a...

The Scan versions of regulatory reform reviews focus on one particular element of regulatory governance and aim to deliver a diagnosis in a shorter period of time and in the format ofa more concise output. Data collection is based on OECD surveys and complemented with a fact-finding mission....