The guide covers key development steps and provides country-specific examples of effective investigation methods. The OECD published a guide titled Designing a Tax Crime Investigation Manual: Key Elements and Considerations on 16 June

The OECD report details tax administration's digitalisation and transformation efforts. The Organisation for Economic Cooperation and Development (OECD) has released a report, Tax Administration Digitalisation and Digital Transformation

The OECD released a new working paper outlining the Domestic Resource Mobilisation (DRM) Framework, highlighting tax policy measures and estimating their potential to increase tax revenues in low- and middle-income countries. The OECD published a

The OECD has published the "Tax Transparency in Latin America 2025" report, showcasing progress in regional efforts to enhance tax transparency and combat tax evasion and illicit financial flows in Latin America. The OECD has announced the

Chile’s tax Administration (SII) confirmed that Costa Rica is not considered a preferential tax regime under the Income Tax Law. Chile’s tax authority (SII) issued Letter Ruling No. 1007 on 22 May 2025 regarding when Costa Rica ceased to be

The OECD’s 2025 report on Latin America and the Caribbean reveals a slight drop in tax revenue as a share of GDP in 2023.  The OECD has published its 2025 report on Revenue Statistics in Latin America and the Caribbean, revealing a recovery in