On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS Report on Actions 8-10 "Aligning Transfer Pricing Outcomes with Value Creation" and the 2015 BEPS Report on Action 13 "Transfer Pricing Documentation and Country-by-Country Reporting".

Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

The OECD has today released its standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guide.

Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

In 2014, the tax-to-GDP ratios of Indonesia, Malaysia, the Philippines and Singapore were below 17% of GDP compared to Japan and Korea, which both recorded tax-to-GDP ratios above 24%,according to new data released in the third edition of the OECD’s annual publication Revenue Statistics in Asian Countries.

Tax revenues in Latin America and the Caribbean (LAC) countries continued to increase in 2015, according to new data from the annual Revenue Statistics in Latin America and the Caribbean publication. The average tax-to-GDP ratio for LAC countries reached 22.8% of GDP in 2015, up from 22.2% in 2014.

Today at the OECD Headquarters in Paris, Mahess Rawoteea of the Ministry of Finance and Economic Development of Mauritius, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Douglas Frantz, OECD Deputy Secretary-General.

The OECD Transfer Pricing Guidelines provide guidance on the application of the “arm’s length principle”, which represents the international consensus on the valuation, for income tax purposes, of cross-border transactions between associated enterprises.

Today at the OECD Headquarters in Paris, Alamine Ousmane Mey, Minister of Finances of Cameroon, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Pascal Saint-Amans, Director of the OECD Centre for Tax for Tax Policy and Administration.

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has undertaken, at the request of the G20, the development of a series of “toolkit” reports to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries.

An innovative international co-operation initiative that deploys qualified experts in developing countries to strengthen their ability to effectively tax multinational enterprises has achieved significant milestones over the past year, according to a new annual report.

This new guidance presents a clear overview of the modifications to tax treaties resulting from the Multilateral BEPS Convention which entered into force on 1 July 2018. A Secretariat note, also released today, clarifies the entry into effect rules for tax treaties of jurisdictions that deposited their ratification instruments last September.

The average tax-to-GDP ratio for the 26 countries participating in the new edition of Revenue Statistics in Africa was unchanged at 17.2% for the third consecutive year in 2017. This was lower than the averages for Latin America and the Caribbean (LAC) at 22.8% and for the OECD at 34.2%, underlining the need for urgent action to enhance domestic revenue mobilisation in Africa.

Imports of (bop) - Total of All Merchandise in Canada decreased to 47668.20 CAD Million in March from 49323.70 CAD Million in February of 2020. Imports of (bop) - Total of All Merchandise in Canada averaged 30111.77 CAD Million from 1988 until 2020, reaching an all time high of 52447.10 CAD Million in March of 2019 and a record low of 10615.10 CAD Million in February of 1988. This page includes a chart with historical data for Canada Imports of (bop) - Total of All Merchandise.

Mexico has improved, but needs to give greater priority to the criminal enforcement of bribery and ensure that its criminal law enforcement authorities have all the resources and expertise they need to seriously investigate all allegations, according to a new OECD report.

The 2011 annual report on the OECD Guidelines for Multinational Enterprises focuses on adhering countries' committment to new, stronger standards of corporate behaviour in the updated OECD Guidelines for Multinational Enterprises.

The Phase 3 Report on Switzerland by the OECD Working Group on Bribery evaluates and makes recommendations on Switzerland 's implementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.

The 2012 annual report on the OECD Guidelines for Multinational Enterprises provides an account of the actions taken by the adhering governments over the 12 months to June 2012 to enhance the contribution of the Guidelines to the improved functioning of the global economy and focuses on how NCPs are working to improve their mediation skills.

The book assesses the current policy context for young enterprises in the MENA region and outlines policy tools and instruments, both indirect and direct, that governments can implement to support new enterprise development.

This report provides a comparative overview of common standards and key features of specialised anti-corruption institutions and comprehensive descriptions of 19 anti-corruption institutions operating in different parts of the world, presented in a comparable framework.

The 2013 Annual Report describes the activities undertaken to promote the observance of the Guidelines during the implementation cycle of June 2012-June 2013. This includes the launch of the Global Forum on Responsible Business Conduct (RBC), the establishment of a Working Party on RBC, and the elaboration of a robust multi-stakeholder proactive agenda to promote the observance of the principles and standards found in the Guidelines.

South Africa must take urgent steps to proactively investigate and prosecute foreign bribery. No foreign bribery cases have been prosecuted since South Africa joined the Convention in 2007. The 4 on-going investigations – out of only 10 allegations that have surfaced to date – are also far from reaching the prosecution stage, according to a new report by the OECD Working Group on Bribery.

Available in several languages, this booklet provides basic information about the OECD Guidelines for Multinational Enterprises, the most comprehensive set of government-backed recommendations on responsible business conduct in existence today. Adhering governments aim to encourage the positive contributions MNEs can make to sustainable development and to minimise the difficulties to which their various operations may give rise.

Serious steps must be taken by Slovenia to ensure that it effectively detects, investigates and prosecutes allegations of transnational bribery.

This statement was adopted by National Contact Points on 25 June 2014 during their 15th Meeting.

Kazakhstan’s new anti-corruption strategy must be better defined, involving key stakeholders, with targeted actions and goals that address the key corruption challenges facing the country, says a new OECD report by the Istanbul Anti-Corruption Action Plan (IAP).

This brochure explains the major changes introduced in the OECD’s 4th Benchmark Definition of Foreign Direct Investment (FDI), which saw widespread implementation in 2014, and assesses the impact on FDI statistics.

Let’s start with a quiz. Which country is the second biggest direct investor in China? Who are the largest investors in India and Russia? You probably won’t believe it, but the answers are

This report covers the activities undertaken to promote the effective implementation of the OECD Guidelines for Multinational Enterprises by governments and National Contact Points from July 2014 to December 2015.

17 September 2016, Washington DC - This event brought together legal practitioners and experts to focus on how international standards on responsible business conduct are impacting legal practice as well as how legal tools can be used to strengthen ethical business practices throughout global supply chains.

19 December 2016, Paris: On the occasion of the 40th anniversary of the OECD Guidelines for Multinational Enterprises, this roundtable convened a wide range of stakeholders from international organisations, governments, business, civil society, and academia involved in working with the Guidelines.

Finland has proactively investigated seven allegations of Finnish individuals or companies paying bribes to foreign public officials since 1999 but needs to address its discouragingly high acquittal rate.

Promoting responsible business conduct in the financial sector is vital to building a sustainable global economy. This paper will help institutional investors implement the due diligence recommendations of the OECD Guidelines for Multinational Enterprises in order to prevent or address adverse impacts related to human and labour rights, the environment, and corruption in their investment portfolios.

The annual reports on the OECD Guidelines for Multinational Enterprises provide an account of the actions the adhering governments have taken over the previous 12 months to enhance the contribution of the guidelines to the improved functioning of the global economy.

This paper explores the role of state-owned enterprises (SOEs) in the low-carbon transition in OECD and G20 countries. It tracks GHG emissions and energy investments and analyses the impact of on investments in renewable electricity. A descriptive analysis of SOEs’ role in the electricity sector shows the importance of SOEs, including investments in both renewables and fossil-fuel-based electricity generation.

This paper examines the implications of digitalisation and digital technologies for international investment and investment policy, with a particular focus on digital policies relating to national security and digital policies directed at business operations.

Though overall medical care is improving, efforts to prevent and better manage chronic diseases such as diabetes and asthma would improve results and lower costs, according to the OECD’s latest edition of Health at a Glance.

The OECD and the ESRC Genomics Policy & Research Forum jointly organised a one-day Forum on 12 November 2012 in Paris. The event was both retrospective and forward-looking. The forum concluded that the promise of biotechnology is not set but evolves with fresh scientific knowledge, novel laws and regulations. The future of biotechnology needs to also integrate social and cultural dimensions.

Increasingly complex and inconsistent clinical trial regulations are causing delays, raising costs and leading to a decline in the number of international trials conducted by academics for non-commerical purposes.

More than 35 million people worldwide had dementia in 2010 and this number is expected to exceed 115 million by 2050. This paper reports on the opportunities offered by the informatics revolution and big data to address Alzheimer’s Disease and dementia. This will require careful planning and multi-stakeholder collaboration as technical, administrative, regulatory, infrastructure and financial obstacles emerge.

Strengthening primary health care and prevention programmes would help stem the growing tide of diabetes and other chronic health conditions in the Czech Republic, according to a new OECD report.

Health spending has started to rise again after stagnating or even falling in many OECD countries during the crisis. But the pace of growth remains well below pre-crisis rates, especially in Europe, according to OECD Health Statistics 2014.

Dementia is increasing in prevalence, and to date has no cure or treatment. One element in improving this situation is using and sharing data more widely to increase the power of research. Further, moving beyond established medical data into big data offers the potential to tap into routinely collected data from both within and outside the health system.

Rising levels of obesity and diabetes around the world could halt a trend of decreasing mortality rates for cardiovascular diseases, such as strokes and heart attacks, and even cause rates to start rising again, particularly among younger people, according to a new OECD report.

Too many lives are still lost in OECD countries because healthcare quality is improving too slowly to cope with ageing populations and the growing number of people with one or more chronic diseases, according to a new OECD report.

The G7 Health Ministers meeting in Kobe on 11-12 September welcomed OECD work on the linkages between Universal Health Coverage and healthy ageing, and recognised OECD work on access to innovative health treatments. The OECD will deliver initial findings following the French-led initiative to identify innovative options to pay for new medicines and high-cost treatments at the 17 January 2016 OECD Health Ministers meeting.

Better public health and prevention policies as well as more effective health care could save hundreds of thousands of lives and billions of euros each year in Europe, according to a new joint OECD/European Commission report.

This document revises the OECD's statistical definition of biotechnology, which had last been reviewed in 2008, and proposes the adoption of a statistical definition of nanotechnology in the same format.

Australia has been successful at reducing the mortality due to cardiovascular diseases. The mortality from cardiovascular diseases (CVD) has decreased over the past 50 years at a faster pace than the OECD average, reaching 208 per 100 000 population, 30% lower than the OECD average of 299 in 2011.