OECD guidelines
Multinational enterprise recommendations
OECD guidelines are recommendations issued by the Organisation for Economic Co-operation and Development, an intergovernmental body of wealthy nations.
The most prominent are the Guidelines for Multinational Enterprises, which set standards for corporate conduct on labor, environment, and human rights.
Though not legally binding, they carry weight in international business: The company was accused of violating OECD guidelines on bribery.
- tax havensLow-levy jurisdictions for assets
- transparencyState of being see-through
- due diligencePre-transaction reasonable care
- accountabilityObligation for one's actions
- fair trade practicesEquitable business conduct standards
executive compensation · whistleblower protection · shareholder rights · stakeholder engagement · withholding taxes · circular economy · ethical business practices · conduct · risk management · fiscal policy · taxation · reporting · level playing field · ethics · Paris · investment · business · international
- foreign aidforeign aid, aid, foreign assistance, international aid, humanitarian aid
- international taxdouble taxation, tax treaty, withholding tax, tax haven, tax havens
- taxationtax, income tax, sales tax, tax return, tax refund
OECD guidelinestreaty obligations
Binding international agreement requirements
statutory requirements · trade sanctions · contractual obligations