The Common Reporting Standard (CRS), which is the basis for the automatic annual exchange of information on offshore financial accounts to the tax authorities of the residence country of account holders. At present, over 100 jurisdictions have publicly committed to implement the CRS, with half of them having started the exchange of CRS information in September and a further 53 set to follow in 2018.

Today, a further important step was taken to implement Country-by-Country (CbC) Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").

This self-assessment report looks at South Africa's investment regime in the light of the OECD Codes of Liberalisation and the principle of National Treatment.

Inequality has risen in the OECD area. Could policies aimed solely at growth be responsible? Can inequality undermine economic growth? New evidence suggests there is a possibility.

Unfavourable demographic trends in many OECD countries threaten the sustainability of potential labour resources, GDP growth and fiscal positions. One factor that is expected to mitigate these trends is continued inflows of migrant workers from low income economies.

The 34-member countries of the Organisation for Economic Co-operation and Development welcomed a Memorandum of Understanding between the OECD and Ukraine which will help Ukraine’s efforts to tackle corruption, strengthen its tax system and promote competitiveness.

The OECD and the Government of Kazakhstan are signing today in Davos a Memorandum of Understanding on a two-year Country Programme, which will support an ambitious set of reforms of Kazakhstan’s policies and institutions.

Mexico has achieved a high degree of decentralisation in public services, but the Mexican fiscal federal system has important shortcomings. States and municipalities have become heavily dependent on federal transfers to finance a growing share of public spending.

The 34-member countries of the Organisation for Economic Co-operation and Development welcomed a Memorandum of Understanding between the OECD and Ukraine which will help Ukraine’s efforts to tackle corruption, strengthen its tax system and promote competitiveness.

The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome, as is the “whole of government” approach to the process.

Decision by Saudi Arabia and UAE to send teams follows two-year boycott of gas-rich state

Gideon Rachman discusses the crisis in Britain's relations with the US following the unscheduled departure of Kim Darroch as ambassador to Washington, with Ed Luce and Geoff Dyer.

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UK officials urge Brussels to move on three key areas ahead of crucial June meeting or risk breakdown

Social media giant eyes new audience in India but deal may not leave it with much to take home

Africans in Guangzhou evicted from hotels and had passports confiscated, officials say

The general election and your finances - with a week to go, what changes could the major parties bring in? Presenter Claer Barrett talks to Rachael Griffin, a tax expert at Quilter, about the pledges. Next up on the show if you're self employed, have you got a pension? A third of self-employed women say they are saving nothing into a pension. Blogger Emma Maslin, better known as the Money Whisperer, has lots to say on this topic. And finally - they might say it's vulgar to talk about money, but James Max, our Rich People's Problems columnist is here to explain why he loves cash.

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Finding love in a time of corona is tricky, converting activity into paid accounts is harder yet

Boris Johnson stood up to Washington over Huawei, but he badly needs a US trade deal

An enhanced Singapore-Australia free trade agreement (SAFTA) represents the biggest step-forward in over a decade in our economic relationship with Singapore.

McDonald's on Friday fired its CEO, Steve Easterbrook, for violating its policy of having a relationship with an employee.

Eamonn Holmes has been accused of 'snatching' This Morning's NTA gong out Phillip Schofield's hand at the awards bash on Tuesday evening. 

Neymar insists there is 'immense affection and great respect' between him and Paris Saint-Germain fans despite beeing booed by supporters earlier this season after trying to force a return to Barcelona.

Nadine Goncalves is dating model Tiago Ramos and posted a loving photo of the couple on Instagram, despite Ramos being six years Neymar's junior.

Former What Not to Wear host, Stacy London has revealed that she is in her first serious relationship with a woman. London says that she and Cat Yezbak have been dating for a year.

Sex expert Tracey Cox has handed out the 2019 Love and Relationship awards, including Miley Cyrus who flaunted her new girlfriend a day after announcing her split from Liam Hemsworth.

Miley Cyrus may be divorcing her lover of 10-years Liam Hemsworth. But Cyrus appeared happier than ever to be rid of him, as she was seen packing on major PDA with Cody Simpson.

The Strictly winner has been linked to glamorous Lauren Lamport, a 20-year-old social media enthusiast.

Louis Smith has opened up about his relationship with former TOWIE star Lucy Mecklenburgh.

Iggy Azalea has confirmed she's taking a mini hiatus, following a dramatic few months for the rapper.

Their whirlwind romance, which went public last December, has been the subject of some controversy, as fans have pointed out that Petty is a registered sex offender in the state of New York.

The couple glammed up for a date night at STK in Ibiza on Thursday, making a rare appearance together days after Lauren branded their relationship 'really weird'.

Kayla Rae Reid, Ryan Lochte's stunning model girlfriend has opened up about their relationship for the first time - describing him as 'kind, humble and, of course, unbelievably good looking.'

The former Made In Chelsea star, 30, revealed they have been forced to have more conversations and 'make changes', as she discussed how their relationship has developed.

 Masterchef Australia contestant Reece Hignell has opened up about struggling to balance his ambitions as an aspiring chef with a strained home life.

Johnny Depp's girlfriend Polina Glen, 24, has ended their relationship after finding the attention 'scary' and his 'ongoing battle with Amber Heard' had grown 'too much'. The pair considered marriage.

Everton have emerged as a front-runner in the race to bring Philippe Coutinho back to England, capitalising on strong links between Merseyside and Catalonia forged in recent transfer windows.

Maddox and Brad have been almost entirely estranged since a 2016 incident where the thespian and son allegedly had a serious altercation while aboard a private plane.

Sex expert Tracey Cox has revealed how to navigate your way around a relationship without sex, whether it's you or your partner who has decided they no longer wish to have intercourse.

Everton have emerged as a front-runner in the race to bring Philippe Coutinho back to England, capitalising on strong links between Merseyside and Catalonia forged in recent transfer windows.

Manchester United midfielder Juan Mata revealed former Red Devils manager Louis Van Gaal cried in front of his players during his time at Old Trafford.

The Love Island personality, 23, reflected on a tumultuous 2019 in an impassioned Instagram post on New Year's Day.

Tony Stevens, from Royal Wootton Bassett, Wiltshire, and his partner Trisha Nation split up after doctors said an STI was the cause of his night sweats and weight loss.

An Australian couple have started a long distance relationship after the government closed the borders before the woman was able to return home to her boyfriend in Los Angeles.

The party was hosted by Australian billionaire businessman Anthony Pratt, with former prime minister Tony Abbott and golfer Greg Norman among the star-studded guest list.

The Queen 'doesn't have an intimate relationship' with Kate Middleton - but Meghan Markle 'makes her laugh,' royal expert and editor-in-chief of Majesty Magazie, Ingrid Seward, has claimed.

Kate Middleton, 37, has a 'very easy relationship' with the Queen, which has continued to grow since the birth of her three children, royal commentator Katie Nicholl has claimed.

The former Made In Chelsea star, 30, revealed they have been forced to have more conversations and 'make changes', as she discussed how their relationship has developed.

Victoria Pendleton's relationship with coach Scott Gardner sparked such an outrage with her management and teammates that he was forced to resign.

Can we be friends… and have sex?   

I had no idea that my wife fancies other women