BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...

This policy brief derives four key actions that governments and platforms can take to counter COVID-19 disinformation on platforms, namely: 1) supporting a multiplicity of independent fact-checking organisations; 2) ensuring human moderators are in place to complement technological solutions; 3)...

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which,...

'The Oxford Handbook of the Economics of Networks' represents the frontier of research into how and why networks they form, how they influence behavior, how they help govern outcomes in an interactive world, and how they shape collective decision making, opinion formation, and diffusion...

The current study investigates the role of eXtensible Business Reporting Language (XBRL) on the transparency and efficiency of information disclosure in Jordanian financial companies. Based on a sample of 124 respondents, including accountants, academics, and auditors with a background in XBRL....

ch. 1. Introduction -- ch. 2. Technology in brief -- ch. 3. Intelligence -- ch. 4. Perception -- ch. 5. Strategy -- ch. 6. Communication -- ch. 7. Deal or no deal -- ch. 8. Special topics -- ch. 9. Present and future trends.