Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax...

National Statistical Offices face a growing policy demand for better statistics on digital platform employment and work. New statistical definitions are needed to avoid undercounting the number of people involved in these jobs. In addition, new sources of data, including non-official ones, may...