This report provides a framework for assessing the social impact investment market and focuses on the need to build the evidence base, in particular for impact

This publication is a sequel to the OECD 2015 report on social impact investment (SII), Building the Evidence Base, bringing new evidence on the role of SII in

Fiscally transparent entities and tax treaty eligibility Shefali Goradia Triangular cases – the neglected problem in tax treaty law Michael Lang Can tax treat

Sustainable investments, although not yet working under a comprehensive regulatory framework, represent a growing, worldwide phenomenon. Such growth reflects th

The global community has spoken loud and clear: more resources must be mobilised to end extreme poverty and mitigate the effects of climate change. Blended fina