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...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...