Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This handbook is a practical manual on the design and implementation of business tendency surveys, which ask company managers about the current situation of their business and about their plans and expectations for the future. In this book, the OECD draws on over 20 years of experience to...

Rapidly rising attention to the quality of governance in developing countries is driving explosive growth in the use of governance “indicators” by international investors, donors of official development assistance, development analysts and academics. This study helps them find their way...

This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is...

Are students well prepared to meet the challenges of the future? Parents, students, the public and those who run education systems need to know whether children are acquiring the necessary skills and knowledge to become tomorrow's citizens and to continue learning throughout life. International...