This assessment of Egypt's business climate identifies policy priorities and proposes specific reforms and actions to enable Egypt to achieve measurable improvements in its business climate.
This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Finland.
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This report covers investment measures taken between 16 February and 15 September 2010. Information presented in this report has also been used for a joint report by WTO, OECD and UNCTAD, released on 4 November 2010, in response to the G20 Leaders' request for public reporting on their adherence to their trade and investment policy commitments.
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This survey of legal professionals on awareness and impact of bribery and corruption was carried out by the International Bar Association with OECD support. This survey is part of a broader initiative involving the OECD, the IBA and the UNODC.
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This document reproduces the Report by the Chair of the Annual Meeting of the National Contact Points (NCP) which was held in June 2010. This report reviews NCP activities as well as other implementation activities undertaken by adhering governments over the June 2009 - June 2010 period.
Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises.
After having been originally published in 1979, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in 2009, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. In the 2010 edition, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines.
Read about OECD efforts to help governments improve the domestic and global policies that affect business and markets in the wake of the global economic crisis.
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G20 Leaders have committed to forego protectionism and have requested public reports on their adherence to this commitment. The third report by OECD and UNCTAD on investment and investment-related measures covers the period from November 2009 to May 2010.
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G20 Leaders have committed to forego protectionism and have requested public reports on their adherence to this commitment. This third joint report by OECD, UNCTAD and WTO on G20 trade and investment measures covers the period from 1 November 2009 until mid-May 2010.