The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of...

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

Economic growth, domestic regulation on Corporate Social Responsibility and global interest in India’s development are transforming the role of domestic philanthropic giving. First, the rapid expansion of the economy over three decades of strong economic growth, with a concurrent increase in...

The COVID-19 pandemic is by far the largest disruption witnessed by education systems in the 21st century. At the peak of the first wave, school closures affected over 90% of all learners worldwide. This placed educators in a challenging teaching environment, and put millions of households under...