This report sets out recent developments in international tax reform, including on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. It also covers
Organisation for Economic Co-operation and Development90
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Gl
Organisation for Economic Co-operation and Development60
TIAS 15-917.1 First signed 11/03/2014 Last signed 11/03/2014 Entry into force (supplemented by last signed) 09/17/2015 stamped 2015-0120 C06543268 cover memo