50 years of the OECD Guidelines: Contributions, limitations, and what is needed next
Recommendations for the OECD and member governments on the future implementation of the Guidelines
Our work on taxation
We are helping civil society use the Guidelines to advocate for more corporate tax transparency and responsible tax payment.
We have helped civil society challenge tax avoidance through NCP complaints. We will continue to support access to remedy for the human rights and environmental harms stemming from tax avoidance.
We have pushed for stronger language on responsible tax practices in the OECD Guidelines and will continue to promote this in future relevant policy discussions.
We seek to foster recognition in wider standard setting of the nexus between irresponsible tax practices and harm to human rights and the environment.
What the OECD Guidelines say
The OECD Guidelines expect companies to take a responsible approach to taxation. Companies should:
- Pay taxes in accordance with both the letter and the intention of applicable tax laws, rather than exploiting legal loopholes to avoid taxation.
- Take measures to prevent tax avoidance, including by meeting relevant international standards on preventing the abuse of tax treaties.
- Follow the arm’s-length principle when setting prices for transactions between companies within the same corporate group, helping prevent artificial profit shifting.
- Be transparent about their tax affairs and align reporting with international standards, including those developed through the OECD/G20 Base Erosion and Profit Shifting (BEPS) project.
- Maintain robust tax risk management and ensure that boards and senior management consider the wider risks and impacts of tax practices, not only financial or regulatory risks.
Get involved
Want to learn more about OECD Watch’s work on this issue? Get in touch with us to find out more about our advocacy and resources, or to discuss how the OECD Guidelines can support your work. Reach out directly.
الموارد ذات الصلة
Taxation factsheet
Get a practical overview of what the OECD Guidelines say about taxation. Available in:
English
Arabic
French
Spanish
Portuguese
Related NCP complaints
See complaints in which taxation issues have been raised by civil society.
Review related complaints
How to use the Guidelines
The OECD Guidelines provide civil society with a framework for engaging companies, governments and other decision-makers on responsible business conduct. You can use the Guidelines to:
Help communities and other affected people understand the standards companies are expected to meet and the rights and protections they can demand.
Use the Guidelines to talk to companies about their impacts and demand that they prevent, address and remedy harm.
Use the Guidelines to advocate for strong laws, policies and corporate practices that protect people and the planet and hold companies accountable.
When a company falls below the standards in the Guidelines, you can bring a complaint to an NCP and seek accountability and remedy.
الأخبار والمطبوعات ذات الصلة
Short guide to the Guidelines for civil society
Understanding and using the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
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