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...

This document was prepared by the OECD Secretariat andWikiRate using qualitative and quantitative research methods, to analyse publicly accessible information including annual reports, policies, public audit reports, website content and supplier engagement documents to assess disclosure for 2014...

This second edition reflects the wealth of practical experience gained by 47 countries in relation to voluntary disclosure programmes. In addition, the guidance on the design and implementation of the programmes has been updated, particularly taking into account the views of private client advisers.

This report provides an overview of national approaches to disclosure and transparency in the state-owned enterprise (SOE) sector in nine Asian economies (Bhutan, India, Kazakhstan, Korea, Malaysia, Pakistan, Philippines, Thailand and Viet Nam). It examines disclosure requirements and practices...

This stocktaking report synthesises national approaches towards implementation of Chapter VI of the OECD Guidelines on Corporate Governance of State-Owned Enterprises which addresses transparency and disclosure practices by SOEs and their owners. The focus of the stocktaking is on large SOEs...