Regulation is one of the key tools governments can use to respond to the COVID-19 pandemic and move towards recovery. While the pandemic underscores the need for well-designed, evidence-based regulatory policies, the extraordinary pressures it imposed often forced governments to shorten...

Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South...

High Net Worth Individuals (HNWIs) pose challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behavior on the integrity of the tax system. This publication examines in...

This book analyzes the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal...