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 100 jurisdictions which participate in the work of the Global Forum on an equal...

This report includes Phase 1 and Phase 2 reviews for the Netherlands, now updated to include Phase 2 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...

This report includes Phase 1 and Phase 2 reviews of Norway, now updated with 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 carried out by 120...

The study aims to evaluate the country's legal framework for taxing digital transactions. Specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain, and its possible...