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April 28, 2021
Tony Wickenden: Global corporation tax plans put UK in line for £15bn per year By Tony Wickenden 28 th April 2021 7:51 am For some time now, there has been a general global disquiet with how large multinational companies operating in the digital space pay (or, more pointedly, don’t pay) tax in the countries in which transactions take place. The countries where sales are made. As happened with many other global initiatives, from the Paris Agreement on climate chang...
April 17, 2021
Développement 24 March 2011, Washington D.C. Dear Nancy, Ladies and Gentlemen, It is my great pleasure to be here, at the Centre for Global Development, together with my dear friend and colleague Nancy Birdsall. Being a member of the Board of the CGD is a badge of honor I wear with great pride. Nancy is not only a friend and one of my heroes, she is also a regular of the OECD, where she visited only last year to give a fascinating presentation on the Cash on Delivery Aid approach develo...
April 16, 2021
Amidst the trend towards mandatory due diligence, the Bangladesh Accord model should not be abandoned Featured pages Featured pages Featured pages Featured pages Featured pages Amidst the trend towards mandatory due diligence, the Bangladesh Accord model should not be abandoned The beginning of the previous decade marked an important milestone for business and human rights. The UN Guiding Principles on Business and Human Rights (UNGPs) were adopted in 2011, introducing the concept of âhuma...
April 16, 2021
Abstract Multinational enterprises (MNEs) in the information technology and business process outsourcing (IT/BPO) sector are at the forefront of technological disruption and change, which necessitates firms to remain agile and continuously innovate their business models. This paper investigates the investments made by IT/BPO MNEs in intangible assets and the role of encouraging management and leadership practices that supports the core tenets of strategic agility at a time when the global finan...
March 11, 2021
Data and research on bribery and corruption including tax crime, bribery in international business, money laundering and public sector corruption., Uruguay became the 50th adherent to the OECD Declaration on International Investment and Multinational Enterprises on 25 February 2021 in recognition of its impressive progress in pursuing investment policy reforms to improve the countrys business climate and encourage the positive contribution investment can make to economic, environmental and socia...
March 11, 2021
Introduction This article provides a high-level overview of some of the common business models used by local entities that are engaged in the distribution, sale and marketing of their groups products and analyses the potential transfer pricing ramifications thereof. The transfer pricing analysis included in this article is predominantly based on Circular 11/2018 (Determination of the appropriate transfer pricing method for activity related to distribution, marketing and sales of a multinational...
February 24, 2021
Norway’s SWF manager tells ministry that data on tax practices and risks remain big challenge
February 18, 2021
Business & Human Rights Resource Centre Featured pages Featured pages Update Featured pages Featured pages "UK Government Will Investigate Chad Water Contamination Complaint Against Mining Giant Glencore", 8 February 2021 The UK government accepted in January that issues raised in a complaint filed against UK mining firm Glencore in respect of its handling of two contamination incidents at its Badila oilfield in southern Chad âmerit further examinationâ...
February 17, 2021
Independent Complaints Panel Finds Golden Veroleum Liable of Destroying Liberia’s Forests Independent Complaints Panel Finds Golden Veroleum Liable of Destroying Liberia’s Forests Share Monrovia, Amsterdam, Washington D.C. – The High Carbon Stock Approach (HCSA), an agribusiness industry sustainability body, has confirmed longstanding allegations that Golden Veroleum Liberia, the Liberian investee of palm oil giant Golden Agri-Resources, committed widespread deforestation over a thousan...
February 17, 2021
17 February, 2021German unions have argued for years that a law on due diligence in supply chains – Sorgfaltspflichten - is necessary. Now their arguments are being taken seriously, and a new law on due diligence in supply chains is expected to be passed before the elections in autumn 2021. The law will incorporate the provisions of the UN Guiding Principles for Business and Human Rights and the OECD Guidelines for Multinational Enterprises into German domestic legislation. Although the ...