This study examines the proposal of the United States, and supported by Canada and the EC, that the trading nations should negotiate new international, multilateral rules to control restrictions on trade in services, including services provided by establishments, such as branches or subsidiaries of foreign controlled firms, as well as services sold across frontiers, such as computer services.

This volume draws together OECD work to date on measures for ensuring effective privacy protection on global networks while continuing to allow the transborder flow of personal data.

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Written by a renowned expert on data protection law, this work examines the history, policies, and future of transborder data flow regulation, and is the only text to provide a detailed legal analysis of its global implications.

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.