Latest Documents


  • 19-January-2018

    English

    OECD Working Papers on International Investment

    The international investment working paper series – including policies and trends and the broader implications of multinational enterprise – is designed to make available to a wide readership selected studies undertaken under the aegis of the OECD Investment Committee, by OECD staff, or by outside consultants working on OECD Investment Committee projects.

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  • 2-January-2018

    English

    OECD legal instruments on international investment and trade in services

    The OECD has long been at the forefront in efforts to develop international rules relating to capital movements, international investment and trade in services. Member governments have established "rules of the game" for themselves and for multinational enterprises based in their economies by means of legal instruments to which all members must adhere.

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  • 7-December-2017

    English, PDF, 239kb

    OECD Workshop on corporate disclosure and responsible business conduct

    7 December 2017, Paris - This workshop addressed the growing demand for transparency and information on how companies deal with human rights, environmental, social and other "non-financial" issues with a particular focus on how companies are identifying and addressing impacts in their supply chains.

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  • 17-November-2017

    English, PDF, 1,583kb

    Due diligence in Colombia’s gold supply chain: Gold mining in South West Colombia

    This report is part of a series of assessments on Colombian gold supply chains and the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas in the Colombian context. It analyses conditions of mineral extraction and related risks in the region of South West Colombia.

  • 15-September-2017

    English

    Beer, conflict and compensation: Heineken-Congo agreement

    15 September 2017 - A complaint submitted in 2015 by former workers of Heineken’s subsidiary Bralima in the Democratic Republic of Congo was successfully resolved recently. This article by Roel Nieuwenkamp explains the circumstances and why this agreement is being hailed as historic.

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  • 1-August-2017

    English

    Investment for green growth

    Making investment and environment policy goals mutually supportive creates both challenges and opportunities for governments and other stakeholders. The OECD analyses key issues of the relationship between investment and environment to help policy makers address these challenges and opportunities.

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  • 21-July-2017

    English

    Living up to expectations on responsible business conduct

    21 July 2017 - Recent noteworthy developments have created a new momentum on responsible business conduct worldwide, confirming the prominence of the OECD Guidelines for Multinational Enterprises and their in-built implementation mechanism, the National Contact Points. This article by Roel Nieuwenkamp looks at the expectations that come with this heightened recognition.

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  • 11-July-2017

    English

    Responsible business conduct country reviews

    As part of its work to implement the OECD Guidelines for Multinational Enterprises, the OECD produces country reports that examine the role of responsible business conduct in building healthy business environments.

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  • 11-July-2017

    English

    OECD Investment Policy Reviews: Lao PDR

    This first OECD Investment Policy Review of Lao PDR uses the OECD Policy Framework for Investment to assess the investment climate in Lao PDR and discusses the challenges and opportunities faced by the Government of Lao PDR in its reform efforts. It includes chapters on trends in foreign investment and trade, the legal framework for investment, regulatory restrictions on foreign investment, corporate governance, investment promotion and facilitation, promoting and enabling responsible business conduct, infrastructure connectivity and the investment framework for green growth.
  • 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.
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