The OECD has published an updated report on a set of practical approaches and solutions to enhance tax certainty, as well as initiatives that aim to improve tax certainty in developing countries. --- This report from the OECD and the IMF responds to the request from the G20 Leaders to follow-up on a first report presented in March 2017 identifying the sources of uncertainty in tax matters. It presents approaches to improve certainty, which range from improving the clarity of legislation, increasing predictability and consistency of tax administration practices, to effective dispute prevention and resolution. While the 2017 report focused...