OECD Guidelines Chapter 11: Taxation
It is important that your business contributes to the public finances of the host country by ensuring timely payment of your tax liabilities.

In particular, your business should comply with both the letter and spirit of the tax laws and regulations of the country in which you operate.

  • Contribute to the treasury of the host country by the timely payment of taxes due.
  • Comply with local tax laws.
  • Provide timely information that is relevant or required by law for purposes of the correct determination of taxes.