Publications & Documents

21-January-2022

English, PDF, 1,758kb

Company Groups in India

This report provides an overview of key developments including company group structures, controlling shareholders and related party transactions. It also presents policy measures to address issues relating to company groups in India.

20-January-2022

English

OECD-Asia Roundtable on Corporate Governance

Established in 1999, the OECD-Asia Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance.

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.

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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.

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.

7-January-2022

English

Asia 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.

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.

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.

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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