Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

The Second International Conference on National Urban Policy was held in Paris France on 15-16 May 2017. The conference was a joint initiative of the OECD, UN Habitat and Cities Alliance.

The OECD is working with Tunisia to develop a system of subnational indicators.

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.

This report addresses the corporate governance framework and company practices that determine the nomination and election of board members. It covers 26 jurisdictions, including in-depth reviews of Indonesia, Korea, the Netherlands and the United States.

This meeting aimed to identify practical policy options for Latin American governments in the formulation of their investment promotion strategies with a specific focus on international value chains.

07/11/12 - the OECD and the International Coordinating Committee of National Human Rights Institutions concluded a Memorandum of Understanding to promote respect by multinational enterprises of the new human rights chapter of the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles for Business and Human Rights upon which the OECD Guidelines are based.

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.

Boards of directors of SOEs play a fundamental role in corporate stewardship and performance. Over the last decade, OECD governments have sought to professionalise SOE boards, ensure their independence and shield them from ad hoc political intervention. In general these approaches have worked; yet, more remains to be done. This report seeks to shed slight on good practices drawing on national practices from over 30 economies.

This report describes the current policy framework in Asia and summarises the challenges to establishing a formal and transparent board nomination and election process. It proposes policy options to improve the transparency of the board nomination and election process in order to reinforce more effective boards.

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.

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.

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

Investment treaties are often thought to be silent on investors’ responsibilities to host societies and on their contributions to sustainable development. This paper establishes a factual and statistical basis for understanding the relationship between investment treaty law and governments’ ability to advance the sustainable development agenda and promote responsible business conduct.

This paper examines shareholder claims for reflective loss under investment treaties in light of comparative analysis of advanced systems of corporate law; considers the impact of allowing shareholder claims for reflective loss on key characteristics of the business corporation; and explores possible responses by different categories of investors to the availability of shareholder claims for reflective loss under investment treaties.

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.

In 2014, many countries implemented the latest international guidelines for compiling FDI statistics. The new standards have resulted in significant changes in FDI statistics, including new measures of FDI at the global level.

The recent surge in competition between state and private firms in global markets calls for a reflection on how to minimise any potentially distortionary effects on international trade and investment created by state enterprises while at the same time restraining any undue protectionist policy responses directed at them.

This meeting will provide the opportunity to discuss the role of governments, international partners and businesses in promoting responsible mineral supply chains from conflict-affected and high-risk areas. Participants will learn first hand about international standards and approaches, and be able to ask questions to experts in supply chain due diligence implementation.

14-16 June 2016, Paris: The OECD hosted an International Anti-Corruption Conference organised by the French Ministry of Justice, and with the support of the World Bank and the United Kingdom. This conference brought together representatives from anti-corruption authorities worldwide responsible for investigating and prosecuting corruption.

Fifteen years after the creation of National Contact Points as a means to improve the implementation of the Guidelines, the OECD has conducted an analysis of the functioning and performance of the National Contact Points.

This report provides an overview of national practices towards performance evaluation and management of state-owned enterprises in 11 Asian economies: Bhutan, People’s Republic of China, India, Indonesia, Kazakhstan, Korea, Myanmar, Pakistan, Philippines, Singapore and Viet Nam.

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.

Responsible business conduct (RBC) is recognised as an important part of the investment climate and is increasingly integrated within public policies aimed at attracting better investment and enhancing sustainable development.

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.

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.

Surprised looks with colleagues or students are commonplace when I observe that the OECD plays an important part in the promotion of responsible business conduct (RBC), not just in OECD countries, but also globally. RBC is OECD “speak” for corporate social responsibility, corporate sustainability and other terms indicating an expectation that businesses take responsibility for their impact on society.

Drawing on data presented in the 2017 OECD Business and Finance Outlook, this article looks at some of the forces influencing recent economic developments and asks what can be done to ensure a “fairer” global economy.

Globalisation has failed to create a level playing field in trade, investment and corporate behaviour, being one of the factors contributing to a backlash against openness in many countries and a decline in confidence in government institutions.

More and more governments are introducing or enhancing screening mechanisms for inbound investment projects to identify and address perceived threats to national security, particularly investments by state-owned enterprises. What can be done to allow home and host societies to reap the benefits of international investment while addressing the security concerns that inhibit certain investments proposed by SOEs today?

This report provides an overview of national approaches to disclosure and transparency in the state-owned enterprise (SOE) sector in nine Asian economies: Bhutan, India, Kazakhstan, Korea, Malaysia, Pakistan, Philippines, Thailand and Viet Nam.

This report provides an overview of national practices to professionalise boards of directors by examining relevant legislation, policies and practices applicable to state-owned enterprises in a sample of OECD countries and developing and emerging economies.

Governments adhering to the OECD Guidelines for Multinational Enterprises are required to set up a National Contact Point (NCP) that functions in a visible, accessible, transparent and accountable manner. This report contains a peer review of the Chilean NCP, mapping its strengths and accomplishments and also identifying opportunities for improvement.

Governments adhering to the OECD Guidelines for Multinational Enterprises are required to set up a National Contact Point that functions in a visible, accessible, transparent and accountable manner. This report contains a peer review of the French NCP, mapping its strengths and accomplishments and also identifying opportunities for improvement.

Governments adhering to the OECD Guidelines for Multinational Enterprises are required to set up a National Contact Point (NCP) that functions in a visible, accessible, transparent and accountable manner. This report contains a peer review of the German NCP, mapping its strengths and accomplishments and also identifying opportunities for improvement.

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 study explores the role of the National Contact Points in dealing with cases relating to the implementation of the OECD Guidelines for Multinational Enterprises with a particular focus on labour issues and social dialogue.

20 June 2018 - This Liber Amicorum was prepared for Roel Nieuwenkamp. It offers a wide-ranging and comprehensive message to governments, business, civil society organisations and other stakeholders to collectively widen and deepen the adherence and practice of the OECD Guidelines for Multinational Enterprises worldwide.

The OECD advises countries on how to meet future demand for health professionals and how to manage the supply of health workers. This report describes recent trends in the international migration of doctors and nurses in OECD countries.

Exports of Crude Petroleum & Natural Gas in Germany increased to 948629 EUR THO in February from 864221 EUR THO in January of 2020. Exports of Crude Petroleum & Natural Gas in Germany averaged 476239.17 EUR THO from 2000 until 2020, reaching an all time high of 1296849 EUR THO in March of 2019 and a record low of 46255 EUR THO in May of 2000. This page includes a chart with historical data for Germany Exports of Crude Petroleum & Natural Gas.

Imports of Crude Petroleum & Natural Gas in Germany decreased to 4926835 EUR THO in February from 5507436 EUR THO in January of 2020. Imports of Crude Petroleum & Natural Gas in Germany averaged 5012536.33 EUR THO from 2000 until 2020, reaching an all time high of 9632430 EUR THO in October of 2012 and a record low of 2005972 EUR THO in August of 2001. This page includes a chart with historical data for Germany Imports of Crude Petroleum & Natural Gas.

Minimum Wages in India remained unchanged at 178 INR/Day in 2020 from 178 INR/Day in 2019. Minimum Wages in India averaged 96.52 INR/Day from 1996 until 2020, reaching an all time high of 178 INR/Day in 2019 and a record low of 35 INR/Day in 1997. This page provides - India Minimum Wages- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Imports Intra Eu - Impregnated, Coated Or Laminated Fabrics in the United Kingdom decreased to 13.53 GBP Million in February from 14.54 GBP Million in January of 2020. Imports Intra Eu - Impregnated, Coated Or Laminate in the United Kingdom averaged 13.98 GBP Million from 1996 until 2020, reaching an all time high of 21.30 GBP Million in July of 1998 and a record low of 7.21 GBP Million in August of 2001. This page includes a chart with historical data for the United Kingdom Imports of Intra EU - Impregnated, Coated Or Lami.

Gross National Product in Mongolia increased to 28564174.70 MNT Million in 2018 from 23951371.70 MNT Million in 2017. Gross National Product in Mongolia averaged 7443843.24 MNT Million from 1991 until 2018, reaching an all time high of 28564174.70 MNT Million in 2018 and a record low of 12585.90 MNT Million in 1991. This page provides - Mongolia Gross National Product- actual values, historical data, forecast, chart, statistics, economic calendar and news.

Gross National Product in Indonesia decreased to 701250.16 IDR Billion in the fourth quarter of 2014 from 714387.33 IDR Billion in the third quarter of 2014. Gross National Product in Indonesia averaged 483657.74 IDR Billion from 2000 until 2014, reaching an all time high of 714387.33 IDR Billion in the third quarter of 2014 and a record low of 317687.52 IDR Billion in the second quarter of 2000. This page provides - Indonesia Gross National Product - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Gross National Product in Turkey increased to 31671243.40 TRY THO in the second quarter of 2016 from 30367559.60 TRY THO in the first quarter of 2016. Gross National Product in Turkey averaged 23670014.43 TRY THO from 1998 until 2016, reaching an all time high of 35262640.50 TRY THO in the third quarter of 2015 and a record low of 14600600.20 TRY THO in the first quarter of 1999. This page provides the latest reported value for - Turkey Gross National Product - plus previous releases, historical high and low, short-term forecast and long-term prediction, economic calendar, survey consensus and news.