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...

This policy brief derives four key actions that governments and platforms can take to counter COVID-19 disinformation on platforms, namely: 1) supporting a multiplicity of independent fact-checking organisations; 2) ensuring human moderators are in place to complement technological solutions; 3)...

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 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...

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...

This report analyses responses to a questionnaire circulated to OECD delegations for the review of the 2008 OECD Recommendation on the Protection of Critical Information Infrastructure (CIIP). It includes suggestions to guide the updating of the Recommendation. The update comes against a...

Thanks to comparative tables and precise examples, this report offers an overall picture of the institutions guaranteeing access to information (IGAI) in OECD member countries. While it does not provide a comprehensive analysis of each of these institutions, it examines the legislation, the...

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This...