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Journal of Business Ethics

, Volume 3, Issue 1, pp 71–76 | Cite as

The OECD Guidelines for multinational enterprises

A critical analysis
  • Claes Hägg
Article

Abstract

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.

Keywords

Economic Growth Business Ethic Present Article OECD Transfer Price 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© D. Reidel Publishing Company 1984

Authors and Affiliations

  • Claes Hägg

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