OECD [ OEEC | Organisation for Economic Cooperation and Development | Organisation for European Economic Cooperation ]

OECD Transfer Pricing Guidelines | OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Trade Union Advisory Committee | Trade Union Advisory Committee to the OECD | TUAC [Abbr.] | TUAC-OECD [Abbr.]

Model Convention with respect to taxes on income and on capital | Model Tax Convention on Income and on Capital | OECD Model Tax Convention | OECD Model Treaty

Delegation of Switzerland to the Organization for Economic Co-operation and Development (OECD)

Organisation for Economic Co-operation and Development [ OECD ]

148. Recommends that institutional links and cooperation between the OECD and the Commission be strengthened in order to continue to ensure the compatibility of the two processes and avoid double standards; calls on the Member States to promptly transpose all the EU legislation based on the OECD guidelines into national legislation, thereby making the EU a frontrunner in the implementation of the OECD’s recommendations; stresses, however, that the OECD approach is still based on soft law and that its action must be complemented by a proper legislative framework at EU level to address the needs of the single market, e.g. in the form of ...[+++]an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered;

146. Recommends that institutional links and cooperation between the OECD and the Commission be strengthened in order to continue to ensure the compatibility of the two processes and avoid double standards; calls on the Member States to promptly transpose all the EU legislation based on the OECD guidelines into national legislation, thereby making the EU a frontrunner in the implementation of the OECD’s recommendations; stresses, however, that the OECD approach is still based on soft law and that its action must be complemented by a proper legislative framework at EU level to address the needs of the single market, e.g. in the form of ...[+++]an anti-BEPS directive going beyond the OECD BEPS initiative in areas that are not sufficiently covered;

To bring the rules on procurement and award of contracts in line with the DAC recommendation on untying ODA to the LDCs and HIPCs of 2001 and 2008: to be consistent with the recommendation, this provision must cover member States of the OECD (not OECD-DAC), as the OECD-DAC definition of unties aid includes the eligibility of all OECD members (and not only DAC ones: not all OECD members are DAC members).

43. Calls on the Commission, in particular its DG Trade, to move from a ‘passive’ to an ’active’ approach to the OECD Guidelines, inter alia by applying to adhere to the OECD Declaration on International Investment and Multinational Enterprises, which includes the OECD Guidelines, ensuring the promotion of, and continuous support for, the OECD Guidelines by the EU’s Delegations in third countries, funding capacity-building initiatives in conjunction with businesses, trade unions and civil society in third countries in relation to the implementation of the Guidelines, and ensuring that the Guidelines are specifically cited in all new agre ...[+++]ements between the EU and third countries, including all trade and investment treaties; calls for the EU to mount a major diplomatic effort to persuade more countries internationally to become signatories and to provide civil society groups with concrete support for raising ‘specific instances’ of alleged breaches, in cooperation with Member States;