The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

This report contains the revised Phase 1 and Phase 2 review for the United Kingdom, now including ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is...

Social enterprises straddle the border between the public and the private sector and break new ground in the allocation and management of economic resources, forming what the European Commission calls the "third system". While they all take a broadly similar approach across countries, these...