Latest Documents


  • 10-July-2017

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

    This 2017 edition of the OECD Transfer Pricing Guidelines incorporates the substantial revisions made in 2016 to reflect the clarifications and revisions agreed in the 2015 BEPS Reports on Actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 Transfer Pricing Documentation and Country-by-Country Reporting. It also includes the revised guidance on safe harbours approved in 2013 which recognises that properly designed safe harbours can help to relieve some compliance burdens and provide taxpayers with greater certainty. Finally, this edition also contains consistency changes that were made to the rest of the OECD Transfer Pricing Guidelines.  The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
     

     

  • 7-July-2017

    English, PDF, 369kb

    National Contact Points for the OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    What makes the OECD Guidelines for Multinational Enterprises unique? What are National Contact Points? How many cases have been handled by National Contact Points? This document answers some of the most-frequently asked questions relating to the National Contact Points tasked with helping to implement the OECD Guidelines for Multinational Enterprises and promote responsible business conduct.

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  • 29-June-2017

    English

    2017 Global Forum on Responsible Business Conduct

    29-30 June 2017, Paris: The Global Forum is the first multi-stakeholder platform for integrating corporate responsibility questions into the global economic agenda. Governments, business, trade unions and civil society will come together to provide insights and exchange views on how to do well while doing no harm in an effort to contribute to sustainable development and enduring social progress.

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  • 29-June-2017

    English

    Abolish modern slavery!

    29 June 2017 - On the occasion of the 5th Global Forum on Responsible Business Conduct, Gabriela Ramos, OECD Chief of Staff and Sherpa to the G20, draws attention to the human rights abuse of modern slavery and makes a plea for reinforced international coordination and cooperation to help fight this unacceptable reality.

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  • 28-June-2017

    English, PDF, 308kb

    Responsible business conduct in government procurement practices

    Governments are the largest consumers in the global marketplace through the acquisition of goods, services and works to carry out their functions and to deliver services to citizens. This note sets a basis for reflection and discussion on the benefits and challenges of integrating RBC standards in public procurement.

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  • 28-June-2017

    English, PDF, 356kb

    National action plans on business and human rights to enable policy coherence for responsible business conduct

    Policy coherence is crucial to ensure effective design and implementation of policies to promote responsible business conduct, including corporate respect of human rights. This note sets a basis for reflection and discussion on lessons learned from national action plans on business and human rights.

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  • 28-June-2017

    English, PDF, 253kb

    Responsible business conduct and economic diplomacy tools

    Economic diplomacy, which refers to government services and support provided to business in foreign markets, has the potential to create incentives for business to behave responsibly. This note sets a basis for reflection and discussion on how responsible business conduct standards can be embedded in economic diplomacy.

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  • 27-June-2017

    English

    Annual reports on the OECD Guidelines for Multinational Enterprises

    The annual reports on the OECD Guidelines for Multinational Enterprises provide an account of the actions the adhering governments have taken over the previous 12 months to enhance the contribution of the guidelines to the improved functioning of the global economy.

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  • 23-June-2017

    English

    OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

    The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

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  • 20-June-2017

    English

    OECD Declaration and Decisions on International Investment and Multinational Enterprises

    This Declaration, first adopted in 1976, constitutes a policy commitment to improve the investment climate, encourage the positive contribution multinational enterprises can make to economic and social progress and minimise and resolve difficulties which may arise from their operations.

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