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.




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 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-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.




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 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.







International Labour Law


Book Description

No one will deny that labour standards comprise a necessary framework for balanced economic and social development. Yet on a global level such balanced development has not occurred, despite the existence of a rigorous body of international labour law that has been active and growing for almost one hundred years. The implementation of this law devolves upon states; yet many states have failed to honour it. If we are to take serious steps toward a remedy for this situation, there is no better place to start than a thorough, well-researched survey and analysis of existing international labour law - its sources, its content, its historical development, and an informed consideration of the barriers to its full effectiveness. This book is exactly such a resource. It provides in-depth interpretation of the crucial International Labour Organisation (ILO) instruments - Constitution, conventions, declarations, resolutions, and recommendations - as well as such other sources of law as the OECD Guidelines for Multinational Enterprises and various model and actual corporate codes of conduct. Among the substantive areas of labour law covered in this book are the following: • the relationship between international labour law and economic competition • standards on industrial relations • collective bargaining and dispute settlement procedures • protection of trade unions • prohibitions on enforced and child labour • promotion of equal opportunity and treatment • time and rest provisions • wage determination and protection • occupational health and safety provisions • special issues on non-standard forms of employment • foreign and migrant workers • social security provisions • privacy protection The presentation demonstrates that these rules and standards offer invaluable benchmarks to governments, judiciaries, employers, and trade unions. The book's combination of detailed commentary and an overarching social policy will make it especially valuable to legislators, human resources managers, employers ́ organizations, trade unions, jurists, and academics concerned with the role of work in our globalized social system. This fifth edition of the book by Jean-Michel Servais analyses the potential of those standards in a globalized world, and the necessary evolution. It examines the actual implementation of those rules in the national context, comparing different experiences. It integrates the latest instruments. It examines the most recent public debates on labour regulation (dealing with health and security at work, personal data, minimum wages, social security, strikes, etc.), updates the bibliography and opens some perspectives for the future work of the global institutions.




International VAT/GST Guidelines


Book Description

This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).