Chapter XI.1:

It is important that enterprises contribute to the public finances of host countries by making timely payment of their tax liabilities. In particular, enterprises should comply with both the letter and spirit of the tax laws and regulations of the countries in which they operate. Complying with the spirit of the law means discerning and following the intention of the legislature. It does not require an enterprise to make payment in excess of the amount legally required pursuant to such an interpretation. Tax compliance includes such measures as providing to the relevant authorities timely information that is relevant or required by law for purposes of the correct determination of taxes to be assessed in connection with their operations and conforming transfer pricing practices to the arm‟s length principle.


All Cases  Closed Cases   Overdue Cases (more than 12 months)
Title sort up sort down Issue Host Country(s) Lead NCP Date submitted NCP Decision Current status sort up sort down Duration sort up sort down Positive outcome
Grupo Mexico v United Steelworkers (USW) and the National Union of Mine, Metal, Steel and Allied Workers of the Mexican Republic (Los Mineros)

Failure to respect the right to collective bargaining

Mexico
US

US NCP


18/02/2016

Accepted

Closed

Closed on 09/08/2016
24 weeks and 5 days
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Alliance Boots v War on Want and Change to Win

Tax avoidance; information transparency

UK

UK NCP


28/11/2013

Rejected

Closed

Closed on 19/05/2014
24 weeks and 4 days
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Michelin V Tamil Nadu Land Rights Federation, Thervoy Grama Makkal Munnerta Nala Sanga, CCFD-Terre Solidaire, Confédération Générale du Travail (CGT), Association Sherpa

Land rights; destruction of livelihoods; deforestation

India

France NCP


09/07/2012

Accepted

Withdrawn

Closed on 27/09/2013
63 weeks and 4 days
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