"The global economic and financial crisis has created important needs for fiscal consolidation. This document analyses potential instruments to raise additional

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report

Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring fi