これである。BEPS行動の実施期における，時宜にかなった報告書。アンケート調査に基づき，租税政策・立法・執行・紛争処理の各面にわたってpractical toolsを提示（43頁以下）。要約は4頁だけだし，本文は60頁弱で読みやすい（一見して長くみえてしまうのは付録が長いからにすぎない）。
OECD/IMF report on tax certainty
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This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.
Published on 18 March 2017.
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ABOUT
This report responds to the request from the G20 Leaders at their Summit in Hangzhou, China in September 2016 for the OECD and the IMF to work on issues of tax certainty.
The request arises against the backdrop of heightened concern about uncertainty in tax matters and its impact on cross-border trade and investment, especially in the context of international taxation.
This report was originally published as Annex 1 to the OECD Secretary-General Report to the G20 Finance Ministers, which was issued on 17 March 2017 after the G20 Finance Ministers and Central Bank Governors meeting in Baden-Baden, Germany.
さっそく，バーデン=バーデンの20か国財務大臣・中央銀行総裁会議声明のパラ１０で，歓迎されている。すでに仮訳がでているのは，よいことだ。ただし，tax certaintyという今回の鍵概念を「税の安定性」と訳しているのは，いかがなものか。certaintyという言葉はアダム・スミス租税原則の「明確の原則」を思わせるもので，内容からしても，「租税の確実性」とか「課税の明確性」とかいったほうが，ぴったりくるのではないか。
