Since its inception in 1961, the OECD has had the vocation of aiding its member countries to promote the liberalisation of international trade in goods and services and the progressive freedom of capital movements. This objective is set out in the OECD Convention and finds concrete expression – in regard to services and capital movements – in the twin Codes of Liberalisation of Capital Movements and Current Invisible Operations.
The purpose of this User’s Guide is to contribute to a better understanding of the principles and procedures of the OECD Codes. It also provides detailed explanations of the coverage of the Codes and may therefore serve as a manual for Code users.
This User’s Guide, which was derestricted by the OECD Council, draws on Chapters II, III, IV and V of the Introduction to the OECD Codes of Liberalisation of Capital Movements and Current Invisible Operations, OECD (1995). The content has, however, been updated to include additional interpretations and clarifications resulting from the Committee’s work over the years from 1995 to 2002.
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