The dataset provides two closely related consolidated panel datasets. Both datasets contain detailed country-level information covering select countries’ economic, fiscal, demographic and institutiona
This paper studies the welfare effects of international investment to evade domestic taxes on domestic investment income. Capital mobility for tax evasion eliminates distortions in the intertemporal a
The findings of this report are derived from dialogue and consultation with developing countries, and the experiences of international organisations working with developing countries. Direct consultat
Organisation for Economic Co-operation and Development60
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Tran
Organisation for Economic Co-operation and Development50