Publications & Documents


  • 29-September-2010

    English

    ICGLR-OECD consultation on responsible supply chain management of conflict minerals

    Key players in the supply chain of tin-tantalum-tungsten and gold, government representatives and international and civil society organisations met to finalise the due diligence guidance on responsible supply chain management of conflict minerals.

    Related Documents
  • 27-September-2010

    English

    Latin America and Caribbean: Conference on investment for jobs and development, Santiago, Chile, 27-28 September 2010

    Discussions at this meeting focused on investment policy issues in Latin America from a Latin American perspective, taking into account the social and economic development needs and objectives of the region.

    Related Documents
  • 23-September-2010

    English, , 342kb

    2010 Annual Meeting of the National Contact Points: Report by the Chair

    This document reproduces the Report by the Chair of the Annual Meeting of the National Contact Points (NCP) which was held in June 2010. This report reviews NCP activities as well as other implementation activities undertaken by adhering governments over the June 2009 - June 2010 period.

    Related Documents
  • 7-September-2010

    English

    The OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.

    Related Documents
  • 16-August-2010

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010

    The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises.

    After having been originally published in 1979, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.

  • 13-August-2010

    English

    Finance, business and the crisis

    Read about OECD efforts to help governments improve the domestic and global policies that affect business and markets in the wake of the global economic crisis.

    Related Documents
  • 1-July-2010

    English

    Insolvency in Asia - Forum on Asian Insolvency Reform (FAIR)

    Since the Asian financial and economic crisis of the late 1990s, insolvency reform has been one of the main items on policy agendas in the region. In the wake of the crisis, corporate restructuring and re-organisation was delayed by a lack of effective insolvency procedures. Although having made considerable efforts to reform their insolvency regimes, many countries still lack essential elements for an insolvency framework, while

    Related Documents
  • 30-June-2010

    English

    10th OECD Roundtable on Corporate Responsibility - Updating the Guidelines for Multinational Enterprises

    The 2010 OECD Corporate Responsibility Roundtable launched an update of the Guidelines for Multinational Enterprises with discussions focusing on supply chains, human rights and evironment and climate change.

    Related Documents
  • 30-June-2010

    English, , 668kb

    Investment Newsletter, June 2010, Issue 13

    Investment Newsletter No.13 focuses on global international investment activity, FDI index measuring FDI restrictions, responsible supply chain management of conflict minerals, resisting protectionism in G-20 countries, the launch of an update of the Guidelines for Multinational Enterprises, and the role of the OECD Codes of Liberalisation in becoming a member of the OECD.

    Related Documents
  • 23-June-2010

    English

    OECD is a partner of the UN Global Compact

    Speaking at the Ministerial Session of the UN Global Compact Leaders Summit in New York, OECD Deputy Secretary-General Richard Boucher highlights the complementary roles played by the OECD Guidelines for Multinational Enterprises and the UN Global Compact in promoting corporate responsibility.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 > >>