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.
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Claes Hägg is Associate Professor at the Dept. of Business Administration, University of Stockholm, Sweden, where he was previously Research Associate. His most important publications are ‘Just Price and Equal Opportunity’ (to appear in this journal), ‘On Profit Measurement and Value Estimates’, Management International Review 19 (1979), 103–107, ‘Discounting and Bayesian Spectral Analysis’. Economics Letters 1 (1978), 129–132, and ‘Possibility and Cost in Decision Analysis’, Fuzzy Sets and Systems 1 (1978), 81–86.
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Hägg, C. The OECD Guidelines for multinational enterprises. J Bus Ethics 3, 71–76 (1984). https://doi.org/10.1007/BF00381719
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DOI: https://doi.org/10.1007/BF00381719