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What influences the adoption of transparency obligations in trade agreements, and what are its effects? This paper uses … a new dataset on transparency provisions in over a hundred regional trade agreements (RTAs) to provide empirical … evidence of the political economy determinants of international transparency commitments, as well as the trade impact of …
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Governance (iREG) to complement the OECD Regulatory Policy Outlook 2015. Three composite indicators were constructed … corresponding to three key principles of the 2012 OECD Recommendation of the Council on Regulatory Policy and Governance: Regulatory …
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policy, transparency, simplification …
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We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using a multilateral tax differential between...
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