The Organisation's governing body, the Council, has the power to adopt legal instruments, usually referred to as "the OECD Acts". These Acts are the result of the substantive work carried out in the Organisation's Committees. They are based on in-depth analysis and reporting undertaken within the Secretariat and cover a wide range of topics from Anti-Corruption to Tax.
The main types of Acts are Decisions and Recommendations.
Other legal instruments are also developed within the framework of the Organisation such as Declarations, Arrangements and Understandings and International Agreements.
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