The Guidelines are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 33 adhering governments and, although they are not binding, governments are...

OECD countries believe that foreign direct investment (FDI) will play a critical role in the rise of standards of living among nations well into the 21st century. A crucial aspect will be whether FDI’s contribution to economic development will respond in a balanced and sustainable way to the...

The OECD Joint Group on Trade and Competition was established in 1996 to help deepen understanding of the complex issues arising at the interface of these two policy domains against a globalising backdrop and explore how best to ensure that both sets of policies are mutually supportive in...

Multinational Enterprises (MNEs) play an important role in host countries’ domestic value chains as part of the global activities of these companies in GVCs. MNE affiliates create directly large volumes of output, value added, international trade and jobs, and in addition they generate also...

Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address...