Principes directeurs pour les entreprises multinationales
OECD Benchmark Definition of Foreign Direct Investment - 4th Edition
The 4th edition of the OECD Benchmark Definition of Foreign Direct Investment (BMD4) provides operational guidelines on how foreign direct investment (FDI) activity should be measured and sets the world standard for collecting direct investment statistics.
BMD4 was completed by the OECD Investment Committee's Working Group on International Investment Statistics. The result of several years of work and consultations with data compilers and data users, it improves existing concepts and definitions in the light of national practical experiences and incorporates concepts and definitions on elements missing from the previous edition (such as, cross-border mergers and acquisitions, special purpose entities, ultimate investing country).