The 2010 edition of the annual report on the OECD Guidelines for Multinational Enterprises focuses on 3 core issues being considered during the update of the Guidelines - supply chains, human rights, and climate change.
This conference focused on experiences with investment policy reforms, ways to achieve a better investment environment and the role of international investment agreements in ASEAN.
This investment policy review charts Indonesia’s progress in developing an effective policy framework to promote investment for development.
English, , 853kb
This White Paper supports the increased involvement and responsibilities of institutional investors in promoting good corporate governance practices in Latin America. It identifies some of the measures that stakeholders can take to support and enable institutional investors to further contribute to corporate governance improvements in the region.
Latin American Corporate Governance Roundtable 10 - Year Report
English, , 342kb
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.
Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.
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.
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.
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