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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 NCPNetherlands
Supporting NCP(s)Argentina, United States
DescriptionSpecific Instance concerning the alleged non-observance of the OECD Guidelines.
Theme(s)Disclosure, Taxation
Date8 Oct 2018
Host country(ies)Argentina, United States
SourceNGO, Trade Union
Industry sectorMining and quarrying
StatusIn progress
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 intial 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 will examine the issues raised and may provide recommendations concerning the observance of the Guidelines.