OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022


Book Description

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.




OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017


Book Description

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.







Addressing Base Erosion and Profit Shifting


Book Description

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.




OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector


Book Description

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.







OECD Guidelines for Multinational Enterprises, 2011 Edition


Book Description

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.




OECD-FAO Guidance for Responsible Agricultural Supply Chains


Book Description

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.




The Measurement of Scientific, Technological and Innovation Activities Oslo Manual 2018 Guidelines for Collecting, Reporting and Using Data on Innovation, 4th Edition


Book Description

What is innovation and how should it be measured? Understanding the scale of innovation activities, the characteristics of innovative firms and the internal and systemic factors that can influence innovation is a prerequisite for the pursuit and analysis of policies aimed at fostering innovation.




OECD Principles of Corporate Governance


Book Description

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.