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  • 21-March-2022

    English

    OECD and the Blue Dot Network

    The Blue Dot Network is an initiative founded by the United States, Australia and Japan to promote the quality infrastructure investment vital to support sustainable growth and a resilient economic recovery. The OECD Trust in Business Initiative promotes the implementation of internationally recognised standards and best practices for quality infrastructure investment by providing technical support to the Blue Dot Network.

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  • 21-March-2022

    English

    The Blue Dot Network: A proposal for a global certification framework for quality infrastructure investment

    21 March 2022 - The Blue Dot Network represents an innovative solution to help mobilise private sector investment by identifying and encouraging market-driven, transparent and sustainable infrastructure projects. This document presents an evidence-based proposal for a credible, efficient, transparent and sustainable certification framework that can provide a basis for operationalising the Blue Dot Network.

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  • 21-March-2022

    English

    The OECD proposes a prototype for the Blue Dot Network to operationalise quality infrastructure projects

    The OECD has released a proposal for a prototype of the Blue Dot Network certification framework for infrastructure projects that are economically, environmentally and socially sustainable, resilient, open and transparent.

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  • 16-March-2022

    English

    Good Policies and Practices for Corporate Governance of Company Groups in Asia

    This report analyses developments in twelve jurisdictions and identifies seven areas of recommendations for corporate governance of company groups. These recommendations focus on issues related to risk management, governance policies, access to key information about activities of group companies, independent directors, permissible group structures, disclosure and controlling persons.

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  • 2-March-2022

    English

    Corporate Governance in Latin America

    Several regional initiatives provide a forum for the exchange of experiences between senior policy makers, regulators and market participants to promote good corporate governance practices in the Latin American region.

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  • 28-January-2022

    English

    Monitoring the Performance of State-Owned Enterprises: Good Practice Guide for Annual Aggregate Reporting

    Drawing from diverse international experiences, this report is a step-by-step guide on best practices in annual aggregate reporting. The Guide can support newcomers to the practice, as well as policy makers who wish to enhance reporting to better align with the Recommendations of the OECD Guidelines on Corporate Governance of State-Owned Enterprises.

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  • 21-January-2022

    English, PDF, 1,758kb

    Company Groups in India

    This report provides an overview of key developments including company group structures, controlling shareholders and related party transactions. It also presents policy measures to address issues relating to company groups in India.

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  • 20-January-2022

    English

    OECD-Asia Roundtable on Corporate Governance

    Established in 1999, the OECD-Asia Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance.

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  • 20-January-2022

    English

    OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

    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. The OECD Transfer Pricing Guidelines provide guidance on the application of the 'arm’s length principle', which is the international consensus on the valuation of cross-border transactions between associated enterprises. This January 2022 edition includes the revised guidance on the application of the transactional profit method and the guidance for tax administrations on the application of the approach to hard-to-value intangibles agreed in 2018, as well as the new transfer pricing guidance on financial transactions approved in 2020. Finally, consistency changes have been made to the rest of the OECD Transfer Pricing Guidelines. The OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995.
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  • 12-January-2022

    English, PDF, 4,051kb

    Responsible Business Conduct in the State-Owned Enterprise Sector in Asia: Stocktaking of National Practices

    This report provides an overview of national practices to enable responsible business conduct (RBC) in state-owned enterprises (SOEs) by examining a sample of OECD countries and developing and emerging economies in the Asian region.

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