The UN-OECD-NEPAD have joined forces to improve international and regional co-operation for growth and development in Africa. This partnership and the first results of their joint work were launched at a public briefing at UN Headquarters in New York on 11 October 2010.
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This report covers investment measures taken between 16 February and 15 September 2010. Information presented in this report has also been used for a joint report by WTO, OECD and UNCTAD, released on 4 November 2010, in response to the G20 Leaders' request for public reporting on their adherence to their trade and investment policy commitments.
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Organised in Paris on 5 October 2010, discussions at this roundtable focused on recent investment policy developments in Canada and South Korea, country responses to Argentina’s position on payment of ICSID arbitral debt, recent annulments of awards under ICSID and green growth and international investment law.
This consultation with Professor John Ruggie discussed the potential role of the OECD Guidelines for Multinational Enterprises in the operationalisation of the UN “Protect, Respect and Remedy” Framework.
The OECD Guidance for Responsible Supply Chain Management of Minerals from Conflict-Affected and High-Risk Areas was endorsed by the ICGLR on 30 September 2010 and will be put forward for adoption at the ICGLR’s Special Summit of Heads of States on 19 November 2010 as part of a package of tools designed to improve transparency and accountability in the minerals sector.
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.
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.
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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.