Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 44,75 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 : 45,96 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 : 146 pages
File Size : 39,41 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 : 192 pages
File Size : 30,77 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 : 91 pages
File Size : 47,26 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.
Author : OECD
Publisher : OECD Publishing
Page : 90 pages
File Size : 30,39 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 : 23,57 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 : 42 pages
File Size : 25,89 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 : 258 pages
File Size : 33,76 MB
Release : 2018-10-22
Category :
ISBN : 9264304606
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.
Author : Ilias Bantekas
Publisher : Cambridge University Press
Page : 683 pages
File Size : 27,17 MB
Release : 2021-09-09
Category : Political Science
ISBN : 1108900283
How can businesses operate profitably and sustainably while ensuring that they are applying human rights? It is possible to apply human rights while at the same time decreasing cost and making human rights contribute to profits. Yet business efforts alone are insufficient, and states must possess sufficient regulatory power to work together with businesses and investors – not only to improve human rights but also to foster development more broadly. This textbook, the first of its kind, explores all aspects of the links between business operations and human rights. Its twenty-five chapters guide readers systematically through all the particular features of this intersection, integrating legal and business approaches. Thematic sections cover conceptual and regulatory frameworks, remedies and dispute resolution, and practical enforcement tools. Ideal for courses in business, law, policy and international development, the book is also essential reading for managers in large corporations.
