The OECD Guidelines for multinational enterprises
In July 1976 the OECD adopted voluntary guidelines for multinational enterprises. These guidelines deal, among other things, with transfer pricing and other transactions between companies which belong to the same multinational enterprise. The purpose of the present article is to analyze the OECD Gui...
| Main Author: | |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Published: |
1984
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| In: |
Journal of business ethics
Year: 1984, Volume: 3, Issue: 1, Pages: 71-76 |
| Further subjects: | B
OECD
B Present Article B Business Ethic B Transfer Price B Economic Growth |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Summary: | In July 1976 the OECD adopted voluntary guidelines for multinational enterprises. These guidelines deal, among other things, with transfer pricing and other transactions between companies which belong to the same multinational enterprise. The purpose of the present article is to analyze the OECD Guidelines from the point of view of business ethics. It is shown that inherent in the guidelines is a conflict between different goals. In the latter part of the article it is shown how this conflict could be solved. |
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| ISSN: | 1573-0697 |
| Contains: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/BF00381719 |