This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of...

Produced as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” funded by the European Union, it explores the potential of procurement from the social and solidarity economy in creating social dividends, takes stock of global trends in social procurement among...

Ohne eine aktive Zivilgesellschaft bleibt jede wirtschaftliche Entwicklung auf halbem Wege stecken. Entscheidend dabei ist es, Mechanismen des Dialogs zu entwickeln, damit der Staat die Anliegen von Bürgern, Konsumenten und Unternehmen versteht. Darin lauern aber auch die Gefahren, insbesondere...