Reports


  • 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

    Investment policy reform in the Lao People's Democratic Republic

    The government of the Lao People’s Democratic Republic, in partnership with the OECD and ASEAN, has undertaken a review of its investment policies as part of an active programme of investment policy reforms with a view to making the country a more attractive destination for investors.

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  • 11-July-2017

    English

    International investment in Southeast Asia

    ASEAN-OECD Investment Programme fosters dialogue and experience sharing between OECD members and ASEAN member states to enhance the investment climate in the region.

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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-July-2017

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

    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.

  • 10-July-2017

    English

    OECD Reviews of Innovation Policy: Kazakhstan 2017

    Kazakhstan is aware of the importance of innovation for its socio-economic development, including the diversification of its resource-based economy. Since the start of the millennium, Kazakhstan has put in place key components of a modern research and innovation system. This has helped  improve scientific output and resulted in some successes in technology commercialisation. Further commitment and effort will be needed to strengthen innovation capabilities and make the most of Kazakhstan‘s advantages. This requires further reforms in order, notably, to strengthen the funding model of universities, intensify and broaden knowledge transfer, improve the governance of the research and innovation system, and increase the effectiveness of innovation incentives and policies, with a focus on implementation and evaluation.

  • 7-July-2017

    English, PDF, 369kb

    National Contact Points for the OECD Guidelines for Multinational Enterprises: Frequently Asked Questions

    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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  • 28-June-2017

    English, PDF, 308kb

    Responsible business conduct in government procurement practices

    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.

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  • 28-June-2017

    English, PDF, 356kb

    National action plans on business and human rights to enable policy coherence for responsible business conduct

    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.

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  • 28-June-2017

    English, PDF, 253kb

    Responsible business conduct and economic diplomacy tools

    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.

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