Book Description
This report describes the actions taken by the 44 adhering governments over the 12 months to June 2012 to implement the Guidelines.
Author : OECD
Publisher : OECD Publishing
Page : 238 pages
File Size : 49,10 MB
Release : 2012-12-04
Category :
ISBN : 9264087532
This report describes the actions taken by the 44 adhering governments over the 12 months to June 2012 to implement the Guidelines.
Author : OECD
Publisher : OECD Publishing
Page : 173 pages
File Size : 49,79 MB
Release : 2013-12-04
Category :
ISBN : 9264204539
This Annual Report describes what adhering governments have done to live up to their commitment to promote the Guidelines over the 12 months to June 2013.
Author : Jean-Michel Marcoux
Publisher : Routledge
Page : 310 pages
File Size : 42,81 MB
Release : 2018-09-03
Category : Law
ISBN : 0429946996
In a context of neoliberal globalization, have the processes of elaboration and implementation of foreign investors' responsibilities by intergovernmental organizations reached the realm of legality? Using an analytical framework and a methodology that combines international law with international relations, this book provides a twofold answer to this question. First, it demonstrates that the normative integration of foreign investors' responsibilities in international investment law is fragmented and consistent with the interests of the most powerful actors. Second, while using the interactional theory of international law to assess the normative character of several international instruments elaborated and implemented by intergovernmental organizations, it highlights the sense of obligation that each instrument generates. The analysis demonstrates that such a codification process is marked by relations of power and has resulted in several social norms, with relatively few legal norms.
Author : OECD
Publisher : OECD Publishing
Page : 174 pages
File Size : 22,90 MB
Release : 2014-12-18
Category :
ISBN : 9264223169
This 14th annual report on the OECD Guidelines for Multinational Enterprises describes the activities undertaken to promote the observance of the Guidelines during the implementation cycle of June 2013-June 2014.
Author : OECD
Publisher : OECD Publishing
Page : 612 pages
File Size : 28,86 MB
Release : 2017-07-10
Category :
ISBN : 9264265120
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 48,6 MB
Release : 2022-01-20
Category :
ISBN : 9264921915
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.
Author : Penelope Simons
Publisher : Routledge
Page : 488 pages
File Size : 17,22 MB
Release : 2014-07-11
Category : Business & Economics
ISBN : 1317576284
This book explores the persistence of the governance gap with respect to the human rights-impacting conduct of transnational extractive corporations operating in zones of weak governance. The authors launch their account with a fascinating case study of Talisman Energy’s experience in Sudan, informed by their own experience as members of the 1999 Canadian Assessment Mission to Sudan (Harker Mission). Drawing on new governance, reflexive law and responsive law theories, the authors assess legal and other non-binding governance mechanisms that have emerged since that time, including the UN Guiding Principles on Business and Human Rights. They conclude that such mechanisms are incapable of systematically preventing human rights violating behaviour by transnational corporations, or of assuring accountability of these actors or recompense for victims of such violations. The authors contend that home state regulation, while not a silver bullet, has a crucial role to play in regulating such conduct. They pick up where UN Special Representative John Ruggie’s Guiding Principles on Business and Human Rights left off, and propose an innovative, robust and adaptable template for strengthening the regulatory framework of home states. Their model draws insights from the theoretical literature, leverages existing public, private, transnational, national, ‘soft’ and hard regulatory tools, and harnesses the specific strengths of state-based governance. This book will be of interest to academics, policy makers, students, civil society and business leaders.
Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 11,46 MB
Release : 2016-10-14
Category :
ISBN : 9264251057
OECD and FAO have developed this guidance to help enterprises observe standards of responsible business conduct and undertake due diligence along agricultural supply chains in order to ensure that their operations contribute to sustainable development.
Author : OECD
Publisher : OECD Publishing
Page : 95 pages
File Size : 21,13 MB
Release : 2011-09-29
Category :
ISBN : 9264115412
The OECD Guidelines for Multinational Enterprises are the world’s foremost, government-backed instrument for responsible business conduct. This 2011 edition includes new recommendations on human rights abuse and company responsibility for their supply chains.
Author : OECD
Publisher : OECD Publishing
Page : 91 pages
File Size : 36,14 MB
Release : 2013-02-12
Category :
ISBN : 9264192743
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.