The OECD’s dataset on socio-demographic information accompanying the distributional information presents socio-demographic characteristics of the individuals and households included in the various household groups as distinguished in the dataset on distributional information on household...

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...