As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm's length principle to...

In February 2014, the OECD adopted the Standard for Automatic Exchange of Financial Account Information in Tax Matters, also referred to as the Common Reporting Standard (CRS). The Standard calls on jurisdictions to obtain information from their financial institutions and automatically exchange...

Artificial intelligence (AI) is a field of strategic interest for both the European Union (EU) and its member states, which are making significant efforts to develop and implement AI in a way that is economically and socially beneficial, as well as ethical and secure. This paper analyzes the...

Artificial intelligence (AI) is a field of strategic interest for both the European Union (EU) and its member states, which are making significant efforts to develop and implement AI in a way that is economically and socially beneficial, as well as ethical and secure. This paper analyzes the...

"The Consortia Century presents a bold prediction about consortia becoming the defining institutional arrangement of the 21st century. It notes that the prediction holds despite the spanning diverse stakeholders. While consortia are not new concepts for the field, they will have a growing...