The new OECD Guidelines on Corporate Governance of State-Owned Enterprises provide an internationally agreed benchmark to help governments assess and improve the way they exercise their ownership functions in state-owned enterprises. Found insideOECD 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 ... The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. This book examines how global value chains have evolved and the policy challenges they have created. This CESifo volume fills this gap, examining the multinational enterprise (MNE) and foreign direct investment (FDI) from both theoretical and empirical perspectives. Found insideThis book presents theories and case studies for corporations in developed nations, including Japan, for designing strategies to maximize opportunities and minimize threats in business expansion into developing nations. Content. Found insideThis volume inquires how regulatory tools stemming from international law, public law, and private law may or may not be used for transnational corporate accountability purposes. Found insideAddressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. The concept of global governance, which first emerged in the social s- ences, has triggered different responses in the discipline of law. This volume contains our proposal. Found insideFor many years to come this volume. . .is surely going to be the ultimate reference work on international business. . . thanks to Dunning and Lundan, have at their disposal, a wealth of relevant data, as well as theoretical and empirical ... Found insideThis 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 ... This Annual Report on the OECD Guidelines for Multinational Enterprises provides an account of the actions the 39 adhering governments have taken to enhance the contribution of the Guidelines to the improved functioning of the global ... Publisher Description Found insideThis book examines the impact of multinational enterprises (MNEs) on local economies, and presents selected case studies of MNEs operating in low income countries. This report identifies the ways in which governments, the business community, and international organisations can facilitate SMEs’ gainful participation in global value chains through policies, practices and targeted support programmes. This is an updated edition which includes new supplements on Tin, Tantalum and Tungsten and on Gold. Found insideSince they were issued in 1999, the OECD Principles of Corporate Governance have gained worldwide recognition as an international benchmark for good corporate governance. Found insideThe 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 ... - Foreword - Preface - Abbreviations and Acronyms - Glossary - The Arm's Length Principle - Transfer Pricing Methods - Comparability Analysis - Administrative Approaches to Avoiding and Resolving Transfer Pricing Disputes - Documentation - ... A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 ... Found inside – Page 229Annual Report on the OECD Guidelines for Multinational Enterprises 2016. http://www.oecd.org/daf/inv/mne/2016-Annual-Report-MNE-Guidelines-EN.pdf OECD ... Found insideThis review was prepared in response to Croatia's 2015 request to adhere to the Declaration on International Investment and Multinational Enterprises. Found insideCompanies can contribute to positive social and economic development when they involve stakeholders in their planning and decision making. A valuable addition to the emerging literature on multinational-local firm interfaces, this book provides a number of case studies from emerging economies that examine such mutually beneficial business relationships and the policy measures ... Found inside – Page 161OECD, OECD Guidelines for Multinational Enterprises, p. 21 (downloadable from www.oecd.org/dataoecd/ 56/36/1922428.pdf - visited on 21 July 2010). 60. Found inside – Page 146OECD, OECD Guidelines for Multinational Enterprises, 2011, available at ... investment/guidelinesformultinationalenterprises/48004323.pdf (accessed on 29 ... Found inside – Page 1032005 Annual Report on the OECD Guidelines for Multinational Enterprises, pages 84-92. www.bhpbilliton.com/bbContentRepository/cerrejonPanel.pdf. This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). Found insideThis book analyses the major regulatory areas relating to multinational enterprises. This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. This 2011 edition includes new recommendations on human rights abuse and company responsibility for their supply chains. The 'corporate social responsibility' ('CSR') movement has been described as one of the most important social movements of our time. This book looks at what the CSR movement means for multinationals, for states and for international law. Found insideJust Business tells the powerful story of how these landmark “Ruggie Rules” came to exist. Found inside – Page 112Full text available under “Rejected Complaints” at www.bmwi.de/EN/Topics/Foreigntrade/oecd-guidelines-for-multinational-enterprises,did=430536.html. 13. Found insidePresents "Challenges of Globalization," the remarks by Joan E. Spero, the Under Secretary of State for Economic, Business and Agricultural Affairs, at the World Economic Development Congress in Washington, DC, on September 26, 1996. The revised OECD Guidelines for Multinational Enterprises were adopted by the governments of the 30 Member countries of the OECD and Argentina, Brazil and Chile on the occasion of the OECD's annual Council meeting at Ministerial level in ... Found insideThis report explores the growth prospects for the ocean economy, its capacity for future employment creation and innovation, and its role in addressing global challenges. Special attention is devoted to the emerging ocean-based industries. Found inside – Page 192PRINCIPLES FOR RESPONSIBLE INVESTMENT OECD GUIDELINES for MNEs Principle 5: We ... 1922428.pdf and OECD, “Scope of the Guidelines and the Investment Nexus”, ... Found insideThe book begins by reviewing relevant international standards such as the OECD Guidelines and the GATT/WTO Customs Valuation Agreement. This is followed by a discussion of related issues such as VAT and administrative matters. "These guidelines are a revision of the OECD report Transfer pricing and multinational enterprises (1979)" --Foreword. 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. Found insideUpdates and augments the 1983 OECD publication. Examines the main patterns regarding the provision of incentives and disincentives, including changing orientations in their use and administration. 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