OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Author: OECD

Publisher: OECD Publishing

Published: 2022-01-20

Total Pages: 658

ISBN-13: 9264921915

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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 Guidelines for Multinational Enterprises 2002
OECD Guidelines for Multinational Enterprises 2002

Author: Organisation for Economic Co-operation and Development

Publisher: Org. for Economic Cooperation & Development

Published: 2002-12-05

Total Pages: 160

ISBN-13:

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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.

OECD Guidelines for Multinational Enterprises, 2011 Edition
OECD Guidelines for Multinational Enterprises, 2011 Edition

Author: OECD

Publisher: OECD Publishing

Published: 2011-09-29

Total Pages: 95

ISBN-13: 9264115412

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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.

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

Author: OECD

Publisher: OECD Publishing

Published: 2018-10-22

Total Pages: 258

ISBN-13: 9264304606

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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.