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Individuals from Argentina & Nokia
Lead NCPFinland
Supporting NCP(s)Argentina
DescriptionSpecific Instance submitted by two individuals from Argentina concerning an alleged non-observance of the OECD Guidelines by Nokia, a manufacturer of information and communication technologies.
Theme(s)General policies, Disclosure, Employment and industrial relations
Date5 Aug 2019
Host country(ies)Argentina
SourceIndividuals
Industry sectorInformation and communication
StatusConcluded
Summary

Read the final statement published on 23 October 2020: English


On 5 August 2019, two individuals from Argentina submitted a specific instance to the Finnish NCP alleging that Nokia, a manufacturer of information and communication technologies, had not observed the General Policies (Chapter II), Disclosure (Chapter III), Employment and industrial relations (Chapter V) and Taxation (Chapter XI) provisions of the OECD Guidelines. The submitters claimed that the company did not respect reporting obligations on tax and social security payments, and raised issues related to employment relationships.


On 5 November 2019, the Finnish NCP accepted the case and offered its good offices to the parties, which the company declined, as it considered the prerequisites for conciliation were not met.


The NCP then proceeded to examine the case and the evidence submitted by both parties. It concluded that the allegations raised against the company did not show that the company had breached the Guidelines.


On 23 October 2020, the Finnish NCP closed the case and published its final statement. Consistent with its determination that the company had not breached the Guidelines in the case at hand, the NCP did not address any recommendations to the company.


#tax #labourconditions #taxavoidance #electronics #localsubsidiary