Latest Documents

6-June-2022

English

OECD Declaration and Decisions on International Investment and Multinational Enterprises

This Declaration, first adopted in 1976, constitutes a policy commitment to improve the investment climate, encourage the positive contribution multinational enterprises can make to economic and social progress and minimise and resolve difficulties which may arise from their operations.

27-May-2022

English

Harnessing investment for sustainable development

While foreign direct investment has the potential to advance sustainable development, private sector incentives and both home and host country policies require careful consideration. The OECD FDI Qualities Initiative advises governments and business on actions they can take to ensure that the sustainability benefits of investment are fully realised.

25-May-2022

English

OECD-FAO Guidance for Responsible Agricultural Supply Chains

As the demand for food increases, agriculture will continue to attract investment and new actors may be confronted with ethical dilemmas and find it difficult to implement responsible business conduct in their practices. In this context the OECD and the FAO are working together to develop due diligence guidance to help enterprises observe existing widely-supported standards for RBC along agricultural supply chains.

10-May-2022

English

2023 Conference: Investment treaties, the Paris Agreement and Net Zero - Towards alignment?

11/04/23 - The eighth annual OECD Investment Treaty Conference addressed investment treaties and the climate crisis, a defining challenge for government policy makers and our societies.

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2022 Conference on investment treaties and climate change: Paris Agreement and Net Zero alignment

10-May-2022

English

2022 Conference on investment treaties and climate change: Paris Agreement and Net Zero alignment

10/05/22 - The seventh annual OECD Investment Treaty Conference addressed investment treaties and the climate crisis, a defining challenge for government policy makers and our societies.

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2023 Conference: Investment treaties, the Paris Agreement and Net Zero - Towards alignment?

4-May-2022

English

International investment implications of Russia’s war against Ukraine

Russia’s war against Ukraine has triggered unprecedented policy responses around the globe. These policy measures, as well as decisions by multinational companies, raise manifold implications for international investment policy, and capital and investment flows. This report provides an overview of the implications, both immediate and longer-term, in what remains a quickly evolving environment.

2-May-2022

English

Forum on Responsible Mineral Supply Chains

The 17th Forum on Responsible Mineral Supply Chains is hosted by the OECD as a hybrid event on 21-24 May 2024 and brings together representatives from government, business, and civil society.

30-March-2022

English

Responsible Supply Chains in the Garment and Footwear Sector

Adopted in 2017, the OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector establishes a common understanding of due diligence in the sector to help companies meet the due diligence expectations laid out in the OECD Guidelines for Multinational Enterprises.

24-February-2022

English

Building an Investment Tax Incentives database - Methodology and initial findings for 36 developing countries

The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.

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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