Literacy in the 21st century is about constructing and validating knowledge. Digital technologies have enabled the spread of all kinds of information, displacing traditional formats of usually more carefully curated information such as encyclopaedias and newspapers. The massive information flow...

Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth peer review of the implementation of the BEPS...