This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of...

Online disclosures can play a key role in informing consumer decisions. However, cognitive limitations such as information overload, as well as technical ones such as small screen sizes on mobile devices, may limit their effectiveness. Additionally, businesses may sometimes focus on technical...

This second edition reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated, particularly taking into account the views of private client advisers.

This paper provides a brief overview of the pro- and anti-competitive effects of vertical restraints as identified in the literature and case practice and discusses how pro-competitive effects or efficiencies are analysed and assessed within different legal and economic assessment frameworks....

Online personalised pricing is a form of price discrimination that involves charging different prices to different consumers, often based on a consumer’s personal data. Policymakers are currently discussing ways to protect consumers from potential adverse effects of personalised pricing. One...

This report looks at how behavioural insights can be used to improve online information disclosures for consumers. The report is the latest contribution to work by the OECD’s Committee on Consumer Policy on improving consumer policy with behavioural insights. Behavioural insights incorporate...