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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.

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  • 28-janvier-2022

    Français

    Suivi des performances des entreprises publiques: Guide de bonnes pratiques pour l'établissement d’un rapport annuel agrégé

    La publication présente, étape par étape, les bonnes pratiques à suivre aux fins de l’élaboration d’un rapport annuel agrégé. Ce guide offre aussi aux pays qui s’engagent dans cette démarche, comme aux responsables de l’action publique qui souhaitent améliorer leur communication, des outils pour se conformer aux Recommandations des Lignes directrices sur la gouvernance des entreprises publiques de l’OCDE.

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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-janvier-2022

    Français

    Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2022

    Dans une économie mondiale où les entreprises multinationales (EMN) jouent un rôle prépondérant, les gouvernements doivent s’assurer que les profits imposables des EMN ne sont pas transférés artificiellement hors de leur juridiction et que l’assiette fiscale déclarée par les EMN dans leur pays reflète l’activité économique qui y est menée. Pour les contribuables, il est essentiel de limiter les risques de double imposition économique. Les Principes de l’OCDE applicables en matière de prix de transfert fournissent des lignes directrices sur l’application du « principe de pleine concurrence », qui représente le consensus international pour la valorisation des transactions internationales entre entreprises associées. L’édition de janvier 2022 comprend les instructions révisées sur la mise en œuvre de la méthode transactionnelle du partage des bénéfices et les instructions à l’intention des administrations fiscales sur l’application de l’approche relative aux actifs incorporels difficiles à valoriser approuvées en 2018, ainsi que les nouvelles instructions sur les prix de transfert relatives aux transactions financières approuvées en 2020. Par ailleurs, des modifications de conformité ont été apportées au reste des Principes de l'OCDE applicables en matière de prix de transfert. Les Principes applicables en matière de prix de transfert ont été approuvés par le Conseil de l'OCDE dans leur version originale en 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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  • 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.

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  • 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.

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  • 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.

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  • 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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