Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.

Over the past few decades, the concentration of wealth and property in the hands of a few has been facilitated by tax evasion, tax avoidance, and above all by t

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

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have mad

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin