This publication contains the Supplementary Phase 1 Peer Review Report for Guatemala.

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.

This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priorit

Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more a