Guidelines for MNEs › Themes › Taxation

Taxation

 

Green square 25 x 25The Guidelines are the first international corporate responsibility instrument to cover taxation, contributing to and drawing upon a significant body of work on taxation, most notably the OECD Model Tax Convention and the UN Model Double Taxation Convention between Developed and Developing Countries. This important chapter covers fundamental taxation recommendations.

  

>> Read the Guidelines chapter on taxation (pdf)

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GUIDANCE AND TOOLS

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

UN Model Double Taxation Convention between Developed and Developing Countries
- 2011 Update

General Administrative Principles: Corporate Governance and Tax Risk Management
- OECD Information Note
 

PRINCIPLES AND STANDARDS

OECD Model Tax Convention on Income and on Capital

 

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