Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great...

Upper secondary education in Lithuania stands out internationally with one of the highest attainment rates across OECD countries. Yet the country and its young people receive relatively modest returns in terms of learning outcomes for the country's high rates of upper secondary completion. To...

Automated vehicles are becoming more prevalent and capable, but they have different requirements than cars wholly controlled by human drivers. This report examines what is needed now to support automated vehicles, focusing on three policy-making areas: physical infrastructure, data and digital...

This Public Communication Scan of the United Kingdom, the first such scan of an OECD Member country, brings new insights to the OECD’s work on understanding how public communication contributes to democratic governance. The scan analyses how the United Kingdom’s Government Communication...