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...

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...

Using original data collected from governments around the globe, the Consumer Finance Risk Monitor analyses the constantly evolving issues and risks facing consumers of financial products and services. It examines consumer harms and complaints in five product markets (banking and payments,...

The competitiveness of nuclear power plants depends largely on their capital costs that represent some 60 per cent of their total generation costs. Reviewing and analysing ways and means to reduce capital costs of nuclear power plants are essential to enhance the economic viability of the...

Southern Africa suffers from disproportionately expensive capital and this is denying the region its full growth potential. This book presents the ideas and proposals of a group of experts and practitioners from the state and business environments, brought together by the OECD Development Centre...

The private sector and public authorities both need access to capital for investment, job creation and growth. For a number of reasons, explained in this book, Southern Africa suffers from disproportionately expensive capital and this is denying the region its full growth potential. This is a...

"The book focuses on the importance of adopting a trans-disciplinary approach, involving cognitive neuroscience, psychology, education, health and policy makers - when teachers, the medical profession and scientists work together, there is real hope for early diagnosis of, and appropriate...

Cognitive impairment and mental health affect a large number of people, for whom the use of public transport can present a challenge. This book examines this neglected area, presenting various suggestions from transport staff training to better signage, clearer timetables, and increased staff...