| FNV, ITF, PSI and IndustriALL Global Union, supported by Friends of the Earth & Chevron Netherlands BV and 13 other affiliated entities (Chevron et al.) | |
|---|---|
| Lead NCP | Netherlands |
| Supporting NCP(s) | Argentina, United States |
| Description | Specific Instance concerning the alleged non-observance of the OECD Guidelines. |
| Theme(s) | Disclosure, Taxation |
| Date | 8 Oct 2018 |
| Host country(ies) | Argentina, United States |
| Source | NGO, Trade Union |
| Industry sector | Mining and quarrying |
| Status | Concluded |
| Summary | Read the initial assessment, published 22 June 2021, by the Dutch NCP: English On 8 October 2018, FNV, ITF, PSI and IndustriALL Global Union, supported by Friends of the Earth, a combination of NGOs and trade unions, submitted a specific instance to the Dutch NCP alleging that Chevron Netherlands BV and 13 other affiliated entities (Chevron et al.) had not observed the Disclosure (Chapter III) and Taxation (Chapter XI) provisions of the Guidelines. Specifically, issues relate to concealed tax-related information, the industrial utilisation of the company’s Dutch subsidiaries in tax avoidance schemes, and disclosure issues with respect to Chevron’s operations in Nigeria, Argentina, and Venezuela. The US and Argentinian NCPs will act as support in the specific instance. The Dutch NCP held separate confidential meetings with representatives of the notifying parties and with representatives of Chevron et al. and published its initial assessment on June 22, 2021 accepting the specific instance. The submitting parties accepted the NCP’s good offices, the enterprise declined. In accordance with the NCP procedure, the NCP examined the issues raised and published a final statement on 24 March 2022. The NCP’s assessment found that none of the 14 corporate entities of Chevron et al. seemed to observe paragraphs 1-3 of Chapter III. The NCP was not able to determine the company’s compliance with Chapter XI. The NCP further noted that by not responding in a timely fashion and not genuinely engaging in the procedure, the company had not acted in accordance with the Guidelines. The NCP recommended that Chevron et al.:
Following the handling of the specific instance, the NCP further noted the usefulness of further interpretation and guidance on the meaning and implementation on the Disclosure and Taxation chapters, particularly given policy developments at national and international level. The NCP will follow up on the specific instance one year following the publication of the final statement. |
