REPORT ON OECD GUIDELINES FOR MULTINATIONAL ENTERPRISES (2018) (2022)
Type of ContentReports
The OECD Guidelines for Multinational Enterprises (hereafter referred to as the Guidelines) are well-meaning but often poorly executed. This report investigates the role of the New Zealand National Contact Point and makes suggestions for strengthening the implementation of the Guidelines utilising a more proactive approach.
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Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations”, 2018, v36no7, forthcoming Sawyer AJ; Sadiq K (2019)As part of the Organisation for Economic Co-operation and Development’s Tax Base Erosion and Profit Shifting project, country by country reporting has been promoted as a mechanism to enhance transparency with respect to ...
Chinese thinking, foreign strategy : the administrative heritage of Chinese multinational enterprises. van Bommel, Roland (University of Canterbury, 2021)The study of Multinational Enterprises (MNEs) entering foreign markets has been a widely researched topic in International Business (IB) for over sixty years. Internalisation theory and the Uppsala model became leading ...
The magnitude of base erosion and profit shifting of multinational enterprises with their business operations in New Zealand. Chen, Siew Yee (2022)The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for Economic Co-operation and Development (OECD) in 2013. BEPS refers to tax avoidance practices employed notably by multinational ...