This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of...

Online disclosures can play a key role in informing consumer decisions. However, cognitive limitations such as information overload, as well as technical ones such as small screen sizes on mobile devices, may limit their effectiveness. Additionally, businesses may sometimes focus on technical...

Standards in competition policy, such as the consumer welfare standard or the protecting competition standard, are the subject of considerable debate. This paper considers the relative advantages and disadvantages of alternative standards by first identifying their desirable attributes and then...

The OECD’s dataset on socio-demographic information accompanying the distributional information presents socio-demographic characteristics of the individuals and households included in the various household groups as distinguished in the dataset on distributional information on household...

This paper makes the case for greater transparency of investment incentives and explores how governments can enhance transparency of these measures, notably for investment facilitation purposes. It proposes three overarching principles of transparency that can be used to better inform policy...

The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This...