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Publications & Documents


  • 20-January-2022

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

    In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been 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.
  • 12-January-2022

    English, PDF, 4,051kb

    Responsible Business Conduct in the State-Owned Enterprise Sector in Asia: Stocktaking of National Practices

    This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining a sample of OECD countries and developing and emerging economies in the Asian region.

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  • 11-January-2022

    English

    OECD Working Party on State Ownership and Privatisation Practices

    The OECD Working Party on State Ownership and Privatisation Practices facilitates policy dialogue and information exchange between OECD Member countries and key partners on improving corporate governance of state-owned enterprises and implementing privatisation policies.

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  • 7-January-2022

    English

    Asia-Pacific Network on Corporate Governance of State-Owned Enterprises

    The OECD works with Asian economies and regional partners to raise awareness and promote corporate governance and capital market development in the region.

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  • 6-January-2022

    English

    OECD Corporate Governance Committee

    The OECD Corporate Governance Committee co-ordinates and guides the Organisation's work on corporate governance and related corporate affairs issues, including state-owned assets, company law, insolvency and privatisation.

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  • 5-January-2022

    English

    FDI Regulatory Restrictiveness Index

    The FDI Regulatory Restrictiveness Index (FDI Index) measures statutory restrictions on foreign direct investment in 68 countries, including all OECD and G20 countries, and covers 22 sectors.

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  • 20-December-2021

    English

    The fiscal implications of strategic investment funds

    Strategic investment funds (SIFs) are instruments of economic and financial policy, and the operations of these funds have important fiscal implications. These implications span the full cycle of the SIFs’ operations, from funding, through capital allocation, to operations and maintenance of the invested assets. SIFs with a capacity to deploy capital efficiently have the potential to increase the effectiveness of the public expenditure programmes in the SIFs’ respective home countries. However, the establishment and operations of SIFs also carry important fiscal risks, which need to be recognised and addressed. This paper considers the flows of capital into and out of SIFs, as well as the relationship of these flows to the fiscal framework and macro-fiscal context of the SIFs’ home countries. It also looks at the fiscal liabilities that can result from SIFs’ activities, and from their possible insolvency and bankruptcy, offering suggestions for how these risks can be mitigated.
  • 16-December-2021

    English, PDF, 7,082kb

    The role of OECD instruments on responsible business conduct in progressing environmental objectives

    This Paper presents an overview of the role of the OECD Guidelines for MNEs and OECD guidance on due diligence for Responsible Business Conduct in progressing environmental objectives. It reflects key priorities and responds to increasing expectations for business to address environment related impacts and risks on people and the planet.

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  • 16-December-2021

    English

    Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices

    This report serves as a one-stop-shop of country-by-country, up-to-date information on SOEs’ institutional, legal and governance frameworks.

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  • 6-December-2021

    English

    OECD Global Forum on Competition

    Paris, 6-8 December 2021 - Discussions at this event will focus on: Trade, development and competition; Economic analysis and evidence in abuse cases; The promotion of competitive neutrality by competition authorities and a Peer review of the Eurasian Economic Union.

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