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Home Chapter XI Chapter XI Paragraph 1

Chapter XI Paragraph 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.

Complaint

FNV et al. vs Chevron Netherlands BV and 13 other affiliated entities

Complaint

I-Buycott vs. Starbucks Coffee France

Complaint

Comité de la Solidaridad con la Causa Árabe v. Shapir Engineering & Industry

Complaint

Comité de la Solidaridad con la Causa Árabe v. Construcciones y Auxiliar de Ferrocarriles (CAF)

Complaint

Peruvian Indigenous Federations et al. vs. Pluspetrol

Complaint

TIME et al. vs. French MNE operating in Gabon

Complaint

War on Want & Change to Win vs. Alliance Boots

Complaint

CCFD et. al. vs MICHELIN

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