Les Principes applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence » pour la valorisation aux fins fiscales des transactions internationales entre entreprises associées.
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This report provides a brief overview of recent trends in global trade and investment flows, deals with trade and trade-related measures and investment and investment-related measures. It was prepared in response to the request of the G20 to the WTO, together with other international bodies, within their respective mandates, to monitor and report publicly on G20 adherence to undertakings on "resisting protectionism and promoting
L’OCDE, l’Organisation mondiale du commerce et la Conférence des Nations unies sur le commerce et le développement appellent les chefs d’État et de gouvernement des pays du G20 à prendre des engagements plus fermes en faveur de l’ouverture des échanges et de l’investissement.
Participants at this meeting reviewed and evaluated the implementation of corporate governance standards and practices as a vital step to reinforcing market integrity in the Asian region.
This publication highlights the challenges, priorities and tangible benefits of adopting leading corporate governance practices in the Latin American region. It offers a first look at Latin American company results during the recent period of financial crisis, showing that firms recognised for better corporate governance practices suffered less damage than average listed Latin American companies. It also provides empirical research
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The term “refusal to deal” describes a situation in which one firm refuses to sell to another firm, or is willing to sell only at a price that is considered “too high” or only under conditions that are deemed unacceptable. RTDs may harm competition by preventing entry that would have eroded or eliminated the dominant firm’s position. They may also restrict competition in markets where the dominant firm’s product is an input or a
The financial crisis revealed serious shortcomings in corporate governance around the world. What lessons can companies and regulators learn from the crisis? And what role can they play in improving global governance standards to help rebuild trust and confidence in financial markets?
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Abusive related party transactions – where a party in control of a company enters into a transaction to the detriment of non controlling shareholders – are one of the biggest corporate governance challenges facing the Asian business landscape. This publication provides options for monitoring and curbing such abusive related party transactions, focusing on disclosure and the board/shareholders approval system. It also looks into the
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This report addresses the question of ageing societies from a perspective that integrates implications and solutions for both healthcare and pensions, whereas most reports look separately at one or the other. The report focuses on opportunities, whereas most previous ones have focused primarily on risks. Finally, the report provides an overview of a broad set of practical solutions, ranging from the existing, but underappreciated, to
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Исследование реализации методологических стандартов в сфере прямых инвестиций (МССПИ) проводится Организацией по экономическому сотрудничеству и развитию (ОЭСР) под эгидой рабочей группы ОЭСР по статистике международных инвестиций Комитета по статистике ОЭСР.