Ce rapport est la treizième édition de la série sur l'administration fiscale de l'OCDE. S'appuyant sur des données et informations provenant d'un grand nombre d'administrations fiscales à travers le monde, il a pour objectif d'aider les administrations fiscales à comprendre les tendances...

Adoption, impact, and challenges of international financial reporting standards explores the evolution of IFRS, critically examining their adoption, impact, challenges, and future directions. It examines the current state of IFRS, the differences between IFRS and local accounting standards, and...

Background: Digital technologies are increasingly integrated into circular supply chains (CSCs) to enhance resource efficiency and extend product lifecycles. However, the practical adoption of intelligent circular supply chains (iCSCs) remains underexplored. Methods: This study provides a...