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.
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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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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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.
English, PDF, 356kb
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.
English, PDF, 253kb
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.
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.
This report describes the economic landscape of publicly listed family firms in Asia and looks at the importance of these entities to the region and beyond. It highlights how an effective corporate governance system can improve performance and create value by reducing the cost of equity and reducing capital waste.
The Asian Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance in Asia.
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A sound corporate governance infrastructure should combine transparency, accountability and integrity. This requires knowledge of beneficial ownership and ownership and control structures in listed companies. This report reviews company practices regarding disclosure of beneficial ownership and control in Asia.