I-Buycott & Starbucks Coffee France
Lead NCPFrance
Supporting NCP(s)Mexico, Netherlands, Spain, United Kingdom, United States
DescriptionSpecific instance submitted by I-Buycott, an NGO, concerning an alleged non-observance of the OECD Guidelines by Starbucks Coffee France, a food service company.
Theme(s)Disclosure, Consumer interests, Taxation
Date22 Nov 2019
Host country(ies)France
Industry sectorAccommodation and food service
StatusIn progress

Read the initial assessment issued by the French NCP on 10 July 2020: French

On 22 November 2019, the French NGO I-buycott submitted a specific instance to the French NCP, alleging that Starbucks Coffee France had not observed the Disclosure (Chapter III), Consumer interests (Chapter VIII) and Taxation (Chapter XI) provisions  of the OECD Guidelines. The issues concerned insufficient and unreliable public information by the French subsidiary regarding the operations, organisation, taxation and licence agreements between Starbucks Coffee and the Mexican group Alsea as required by the Guidelines. Moreover, the submitter alleged that there was a lack of transparency regarding the tax treatment of activities carried out in France on behalf of Starbucks Coffee and Alsea, in addition to the allegation of non-respecting the OECD Guidelines recommendations on transfer pricing and fair competition in France. In its response, the company denies all of the allegations made by I-buycott and accepted the NCP’s good offices.

On 3 December 2019, the French NCP accepted the case, considering the issues merited further examination.

On 23 December 2019, the French NCP informed the UK, US and Dutch NCPs of the existence the specific instance.