Latest Documents


  • 2-janvier-2018

    Français

    Instruments juridiques de l'OCDE pour l'investissement international et le commerce des services

    Depuis sa création, l’OCDE est à la pointe des efforts pour définir des "règles du jeu" internationales en matière de mouvements de capitaux, d’investissement international et d'échanges de services. Les pays adhérents ont institué des disciplines pour eux-mêmes et pour les entreprises multinationales en définissant des instruments juridiques que les pays adhérents s’engagent à respecter.

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  • 7-December-2017

    English, PDF, 239kb

    OECD Workshop on corporate disclosure and responsible business conduct

    7 December 2017, Paris - This workshop addressed the growing demand for transparency and information on how companies deal with human rights, environmental, social and other "non-financial" issues with a particular focus on how companies are identifying and addressing impacts in their supply chains.

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  • 17-November-2017

    English, PDF, 1,583kb

    Due diligence in Colombia’s gold supply chain: Gold mining in South West Colombia

    This report is part of a series of assessments on Colombian gold supply chains and the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas in the Colombian context. It analyses conditions of mineral extraction and related risks in the region of South West Colombia.

  • 15-September-2017

    English

    Beer, conflict and compensation: Heineken-Congo agreement

    15 September 2017 - A complaint submitted in 2015 by former workers of Heineken’s subsidiary Bralima in the Democratic Republic of Congo was successfully resolved recently. This article by Roel Nieuwenkamp explains the circumstances and why this agreement is being hailed as historic.

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  • 8-August-2017

    English, PDF, 273kb

    List of National Contact Points for the OECD Guidelines for Multinational Enterprises

    This list contains up-to-date contact details for National Contact Points for all countries adhering to the OECD Guidelines for Multinational Enterprises.

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  • 1-August-2017

    English

    Investment for green growth

    Making investment and environment policy goals mutually supportive creates both challenges and opportunities for governments and other stakeholders. The OECD analyses key issues of the relationship between investment and environment to help policy makers address these challenges and opportunities.

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  • 21-July-2017

    English

    Living up to expectations on responsible business conduct

    21 July 2017 - Recent noteworthy developments have created a new momentum on responsible business conduct worldwide, confirming the prominence of the OECD Guidelines for Multinational Enterprises and their in-built implementation mechanism, the National Contact Points. This article by Roel Nieuwenkamp looks at the expectations that come with this heightened recognition.

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  • 11-July-2017

    English

    Responsible business conduct country reviews

    As part of its work to implement the OECD Guidelines for Multinational Enterprises, the OECD produces country reports that examine the role of responsible business conduct in building healthy business environments.

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  • 11-July-2017

    English

    OECD Investment Policy Reviews: Lao PDR

    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.
  • 10-juillet-2017

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2017

    L’édition 2017 des Principes de l’OCDE applicables en matière de prix de transfert intègre les modifications substantielles apportées en 2016 afin de refléter  les changements et clarifications adoptés dans les rapport de 2015 sur les actions 8-10 (Aligner les prix de transfert calculés sur la création de valeur) et l’action 13 (Documentation des prix de transfert et Déclaration pays par pays) du Projet BEPS. Elle comprend également les orientations relatives aux régimes de protection adoptées en 2013 lesquelles reconnaissent que les régimes de protection bien conçus peuvent alléger la charge en matière de conformité fiscale et procurer une sécurité juridique accrue aux contribuables. Enfin, cette édition comporte également des modifications de conformité qui ont été effectuées par ailleurs dans les Principes de l’OCDE applicables en matière de prix de transfert. Les Principes de l’OCDE applicables en matière de prix de transfert ont été approuvés par le Conseil de l’OCDE dans leur version originale en 1995.
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