En octubre de 2021, se alcanzó un acuerdo internacional histórico de dos pilares entre 137 países miembros del Marco Inclusivo sobre BEPS de la OCDE/G20 para abordar el doble desafío de la globalización...
This report examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid...
This note brings together the thinking that is occurring in global and regional teams on governance and institutional approaches to dealing with Coronavirus 2019 (COVID-19), with a focus on revenue administrations...
Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
This brief summarizes the results of a gender impact evaluation study, entitled Children's schooling and work in the presence of a conditional cash transfer program in rural Colombia, conducted between...