Reports

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.

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.

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.

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.

Also AvailableEgalement disponible(s)

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.

11-January-2022

English

OECD Working Party on State Ownership and Privatisation Practices

The OECD Working Party on State Ownership and Privatisation Practices facilitates policy dialogue and information exchange between OECD Member countries and key partners on improving corporate governance of state-owned enterprises and implementing privatisation policies.

20-December-2021

English

The fiscal implications of strategic investment funds

Strategic investment funds (SIFs) are instruments of economic and financial policy, and the operations of these funds have important fiscal implications. These implications span the full cycle of the SIFs’ operations, from funding, through capital allocation, to operations and maintenance of the invested assets. SIFs with a capacity to deploy capital efficiently have the potential to increase the effectiveness of the public expenditure programmes in the SIFs’ respective home countries. However, the establishment and operations of SIFs also carry important fiscal risks, which need to be recognised and addressed. This paper considers the flows of capital into and out of SIFs, as well as the relationship of these flows to the fiscal framework and macro-fiscal context of the SIFs’ home countries. It also looks at the fiscal liabilities that can result from SIFs’ activities, and from their possible insolvency and bankruptcy, offering suggestions for how these risks can be mitigated.

16-December-2021

English

Ownership and Governance of State-Owned Enterprises: A Compendium of National Practices

This report serves as a one-stop-shop of country-by-country, up-to-date information on SOEs’ institutional, legal and governance frameworks.

1-November-2021

English

OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

The Guidance provides recommendations for responsible mineral supply chains to help companies to respect human rights and avoid contributing to conflict through their mineral or metal purchasing decisions and practices.

29-October-2021

English

Foreign Direct Investment Statistics: Data, Analysis and Forecasts

Latest statistics for global foreign direct investment (FDI) flows and international mergers and acquisitions (M&A). Analysis, trends and forecasts from the OECD using FDI statistics collected in accordance with latest international guidelines.

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