Job retention (JR) schemes have been one of the main policy tools used by a number of OECD countries to contain the employment and social fallout of the COVID-19 crisis. By May 2020, JR schemes supported about 50 million jobs across the OECD, about ten times as many as during the global...

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...