This publication examines the role of corporate governance arrangements in providing the right incentives to contribute to the value creation process within the private enterprises and the implications of the differences in ownership structures on corporate governance practices and frameworks....

Related party transactions involve parties who can control the terms of a transaction in their favor potentially at the cost of the company. They include management, board members and controlling shareholders. The publication reviews provisions covering related party transactions and the...

The OECD Competition Committee debated antitrust issues involved with minority shareholdings and interlocking directorates in February 2008. This document includes an executive summary and the documents from the meeting: an analytical note by the OECD, written submissions from Belgium, Brazil,...

The OECD SOE Compendium serves as a one-stop-shop of country-by-country, easily accessible and up-to-date information on individual countries’ institutional, legal and regulatory frameworks for state ownership of enterprises. Its target audience includes government officials involved in the...

This report finds that there is a growing trend toward an overall increase in establishing mechanisms for ensuring transparency and accountability of the state’s exercise of ownership rights including: developing a clear rationale for state enterprise ownership, a centralised or co-ordinated...

This dataset reports effective statutory tax rates on distributions of domestic source income to a resident individual shareholder, taking account of corporate income tax, personal income tax and any type of integration or relief to reduce the effects of double taxation.