Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Electricity subsidies serve diverse policy goals but pose significant fiscal, efficiency, and equity challenges. This paper focuses on the Philippines' three major electricity subsidy mechanisms, which includes the Universal Charge for Missionary Electrification (UCME), Lifeline Rate, and Senior...

Electricity subsidies serve diverse policy goals but pose significant fiscal, efficiency, and equity challenges. This paper focuses on the Philippines' three major electricity subsidy mechanisms, which includes the Universal Charge for Missionary Electrification (UCME), Lifeline Rate, and Senior...

Europe’s medium-term growth prospects remain subdued. There is broad recognition that growth need not be this low, and there is also a common understanding of what is standing in the way. Yet, decisive policy action has been lacking. One reason is that there is uncertainty around the size of...

Community benefit agreements (CBAs) have the potential to promote more sustainable resource development by aligning investor-community interests. Governments must decide whether to mandate, support or replace CBAs with alternative policies designed to protect resource-adjacent communities. A...