Author : OECD
Publisher : OECD Publishing
Page : 146 pages
File Size : 46,46 MB
Release : 2005-09-05
Category :
ISBN : 9264009396
This book provides an overview of the main tools and approaches available to enterprises wishing to put the Environment chapter of the OECD Guidelines into practice.
Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 27,43 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 : OECD
Publisher : OECD Publishing
Page : 612 pages
File Size : 27,17 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 : Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 160 pages
File Size : 35,21 MB
Release : 2002-12-05
Category : Business & Economics
ISBN :
The OECD Guidelines for Multinational Enterprises are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 37 adhering governments and, although they are not binding, governments are committed to promoting their observance. This book provides an account of what the 37 adhering governments have been doing to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also provides an overview of the challenges for multinational enterprises of managing their supply chains and their relations with other business partners in a responsible manner.
Author : OECD
Publisher : OECD Publishing
Page : 192 pages
File Size : 43,60 MB
Release : 2018-03-07
Category :
ISBN : 9264290583
The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector helps enterprises implement the due diligence recommendations contained in the OECD Guidelines for Multinational Enterprises along the garment and footwear supply chain.
Author : OECD
Publisher : OECD Publishing
Page : 247 pages
File Size : 16,9 MB
Release : 2009-08-18
Category :
ISBN : 9264075348
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 19,57 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 : 42 pages
File Size : 46,47 MB
Release : 1999-10-06
Category :
ISBN : 9264173706
These principles of corporate governance, endorsed by the OECD Council at Ministerial level in 1999, provide guidelines and standards to insure inclusion, accountability and abilit to attract capital.
Author : OECD
Publisher : OECD Publishing
Page : 125 pages
File Size : 34,71 MB
Release : 2021-05-17
Category :
ISBN : 926436711X
Over the past decades, governments have gradually adopted more rigorous environmental policies to tackle challenges associated with pressing environmental issues, such as climate change. The ambition of these policies is, however, often tempered by their perceived negative effects on the economy.
Author : Collectif
Publisher : OECD
Page : 315 pages
File Size : 28,83 MB
Release : 2016-09-20
Category : Technology & Engineering
ISBN : 9264256377
This report updates the 2001 Guidance Manual for Governments on Extended Producer Responsibility (EPR), which provided a broad overview of the key issues, general considerations, and the potential benefits and costs associated with producer responsibility for managing the waste generated by their products put on the market. Since then, EPR policies to help improve recycling and reduce landfilling have been widely adopted in most OECD countries; product coverage has been expanded in key sectors such as packaging, electronics, batteries and vehicles; and EPR schemes are spreading in emerging economies in Asia, Africa and South America, making it relevant to address the differing policy contexts in developing countries. In light of all of the changes in the broader global context, this updated review of the guidelines looks at some of the new design and implementation challenges and opportunities of EPR policies, takes into account recent efforts undertaken by governments to better assess the cost and environmental effectiveness of EPR and its overall impact on the market, and addresses some of the specific issues in emerging market economies.
