The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfe

Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such

Economic and social progress requires a diverse ecosystem of firms that play complementary roles. Making It Big: Why Developing Countries Need More Large Firms

Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is