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  • 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.

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  • 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.

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  • 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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  • 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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  • 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.

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  • 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.

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  • 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-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

    Strengthening FDI and SME Linkages in Portugal

    This report assesses the enabling conditions for maximising the benefits of foreign direct investment (FDI) on SME productivity and innovation in Portugal. It looks at the quality of investment that Portugal attracts and the capacity of Portuguese SMEs to benefit from any knowledge and technology spillovers resulting from these investments. It studies the extent to which FDI-SME spillovers occur through value chain linkages, strategic partnerships, labour mobility, competition and imitation effects. The report provides an overview of Portuguese public institutions responsible for investment, SMEs, innovation and regional development policies, taking a close look at arrangements to ensure multi-level policy coordination, stakeholder consultation and evaluation of policy impacts. It then reviews the mix of government policies that are currently in place to support FDI-SME linkages and spillovers, noting areas for further policy reforms. The last chapter introduces a regional lens, focusing in particular on the regions of Norte and Alentejo. This report is part of a broader European Commission-OECD programme on strengthening FDI-SME linkages and serves as a pilot for future country assessments.
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