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This OECD report finds that new laws on enterprise income tax and property rights passed by China’s National People’s Congress (NPC) on 16 March 2007 are a positive step towards attracting more and better investment in China. It updates the analysis of the country's regulatory framework for investment in the 2006 OECD Investment Policy Review of China.
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This report presents a review of arrangements which have been found to make the identification of ultimate beneficial ownership and control difficult. It reviews potential implications for investment authorities when they have responsibility for assessing possible threats to essential security interests. It was prepared in support of discussions at the OECD Roundtable on Freedom of Investment in March 2007.
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This briefing note gives an OECD perspective on alternative dispute resolution based on experiences with the specific instances procedure of the OECD Guidelines for Multinational Enterprises. It was prepared for a workshop on "Accountability and Dispute Resolution" organised by Harvard's Kennedy School in support of work in this area by the Special Representative of the United Nations Secretary-General on Business & Human Rights.
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This supplement to the 2006 Investment Policy Review of China provides an assessment of the latest developments in China's policies towards cross-border M&As.
This Annual Report provides an account of the actions the 39 adhering governments have taken over the 12 months to June 2006 to enhance the contribution of the Guidelines to the improved functioning of the global economy. One highlight of this reporting period was the completion of guidance for companies operating in weak governance zones.
The UN Secretary General’s Special Representative on business and human rights, has just published a survey of the human rights practices of the Fortune Global 500 companies. The survey results include information on the Global 500 companies’ references to external instruments, including to the OECD Guidelines for Multinational Enterprises.
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This document reproduces the Report by the Chair of the Annual Meeting of the National Contact Points which was held on 20-21 June 2006. It will form part of the forthcoming publication "Annual Report on the OECD Guidelines for Multinational Enterprises: 2006 Edition".
This annual report reviews recent developments in international direct investment, includes recent statistics and highlights policy responses that will help countries reap the full benefits of investment. This edition's special focus is on legal and policy issues arising from international investment agreements.
The objective of the Policy Framework for Investment is to mobilise private investment that supports steady economic growth and sustainable development. This Review of Good Practices in OECD and non-OECD economies is published as a companion volume to the Framework and provides analytical background material
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Follow-up Report on the Implementation by Luxembourg of the Phase 2 Recommendations on the Application of the OECD Convention and the 1997 Recommendation on Combating Bribery of Foreign Public Officials in International Business Transactions.