The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards...

Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy...

This paper looks at the contribution of two different initiatives in the fight against corruption in oil-rich developing countries, analysing these in turn and reflecting on ways of enhancing their efficacy and maximising synergies. The role of investigative journalism on the one hand, and that...

In July 2023, following a request from the Indian G20 Presidency, the OECD delivered a report making the case for enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture on a voluntary basis. Since then, technical work has...