The Annual Activity Report is a management report of the Secretary-General to the College of Commissioners. The Annual Activity Reports are the main instrument of management accountability within the Commission and constitute the basis on which the College takes political responsibility for the...

This report lays out the work and performance of DG JUST in in 2018, the final full year before the end of the current Commission mandate. It covers a wide range of activities in the areas of civil and commercial justice, criminal justice, fundamental rights and the rule of law, Equality and...

This report reviews the work of the European Commission’s Directorate-General for International Cooperation and Development (DG DEVCO) in 2018. DG DEVCO is working on different continents and regions, including Africa, Asia, Latin America and the Caribbean, and areas of business ranging from...

Within the framework of its BEPS initiative, the OECD introduced a requirement for non-public country-by-country reporting (CbCR) applying to multinational companies with revenues above EUR 750m. The reports provide data on the global activities and financial structure of multinationals at a...

Tax administrations use machine learning to predict risk scores as a basis for selecting individual taxpayers for audit. Audits detect noncompliance immediately, but may also alter future filing behavior. This analysis is the first to estimate compliance effects of audits among high-risk wage...

The recent ban on conventional incandescent lamps for residential use led Brazilian consumers to choose from three main lighting technologies: incandescent halogen, CFL (Compact Fluorescent Lamp), and LED (Light Emitting Diode). Despite the fact that their electrical performances are well known,...