This issue is emphasized in most codes and principles, including the OECD Principles, the CACG Guidelines, King II, and the United Kingdom's Combined Code.

This emphasis on a broader set of objectives can be found in the Revised OECD Guidelines on Multinational Enterprises, the 2004 edition of the OECD Principles of Corporate Governance, proposed revisions of the UK Companies Act, and the King II Report.

The content of the questionnaire and related guidelines, finalized in the autumn of 2005, take into consideration the results of discussions at the OECD and Eurostat experts meetings.

The OECD countries also adopted the Principles for Managing Ethics in the Public Service in 1998 and issued Guidelines for Managing Conflict of Interest in the Public Sector in 2003.

Source OECD.

OECD, Export Credit Financing Systems in OECD Member and Non Member Countries, 2002 Supplement.

OECD, Competition Law and Policy in Russia, an OECD Peer Review, p. 25 (2004).

OECD issued in 2002 the Model Agreement on Exchange of Information on Tax Matters (hereinafter referred to as OECD Model TIEA), which was developed by the OECD Global Forum Working Group on Effective Exchange of Information and resulted from the work undertaken by OECD to address harmful tax practices beginning with the 1998 OECD report (see OECD Model TIEA, introduction and paras.

See Organization for Economic Cooperation and Development (OECD), Harmful Tax Competition An Emerging Global Issue (1998 OECD report) (Paris, 1998), introduction and chap. 1 and OECD, Improving Access to Bank Information for Tax Purposes (2000 OECD report) (Paris, 2000), paras.

These words appear in neither 2003 OECD Model article 26 nor 2005 OECD Model article 26.

The Set and the OECD instruments all provide for cooperation on enforcement. The OECD instruments having influenced or been inspired by the bilateral enforcement agreements concluded among OECD countries.

Bright Outlook for Steel Industry in 2005 2006 Forecast at OECD IISI Conference , OECD, 17 January 2005.

OECD also developed several new manuals, such as Measuring productivity OECD manual Measurement of aggregate and industry level productivity growth in 2001 and OECD handbook on economic globalization indicators in 2005.

1998 OECD report, chap. 3.

See 1998 OECD report, paras.

For this purpose, UNIDO collects this annual data directly from approximately 150 countries not members of OECD, while it receives data for OECD member countries through OECD to avoid duplication of efforts.

The continued importance of assessing the impact of foreign direct investment (FDI) was highlighted, as was the need to learn from existing instruments, such as the OECD Guidelines for Multinational Enterprises and the UN Global Compact, and their implementation.

) Therefore, 2003 OECD article 26 and 2005 OECD article 26 provide a broader coverage than UN Model article 26.

However, exchange of information on request is the only method required by (a) UN Model article 26, (b) 2003 OECD article 26, (c) 2005 OECD article 26 and (d) the OECD Model TIEA.

OECD, Competition Law and Policy in Peru, an OECD Peer Review, pp. 21 25 (2004), also available at http www.indecopi.gob.pe .

The OECD is a collaborating partner.

Source OECD Economic Outlook 76 database.

OECD has worked on this issue.

Mr. Andrea Goldstein, OECD Development Centre

See OECD, Hard Core Cartels, 2000.

Competition Policy in Brazil, an OECD Peer Review (2005), paras. (Note All materials cited as originating from the OECD can be found on the OECD website at www.oecd.org competition and also at www.cade.gov.br and www.fazenda.gov.br seae .

Therefore, in order to determine whether UN Model article 26 should be updated, it is advisable to review the changes in 2003 OECD article 26 made by the OECD Fiscal Committee in issuing 2005 OECD article 26.

A. Deardorff and R. Stern, The Measurement of Non Tariff Barriers , OECD Economics Department Working Papers No. 179, OECD, Washington D.C., 1998.

In red, sort of below OECD average.

East Europe, Latin America, and OECD countries.

Organization for Economic Cooperation and Development (OECD)

Organization for Economic Cooperation and Development (OECD)

Mr. Andrea Goldstein, OECD, Development Centre, Paris

OECD Organisation for Economic Cooperation and Development

Further, the OECD Fiscal Committee made the following additional changes in 2003 OECD article 26 (1), when it issued 2005 OECD article 26 (and it is suggested that those changes be made in UN Model article 26 (1))

Meanwhile, OECD has developed indices on globalization, which has led to the publication of the OECD handbook on economic globalization indicators in 2005.

2003 OECD article 26 (2) was not changed in 2005 OECD article 26, except that in 2005 OECD article 26 (a) it was renumbered as article 26 (3) because 2003 OECD article 26 (1) was divided into article 26 (1) and 26 (2), and (b) it refers to paragraphs 1 and 2 and not only to paragraph 1.

However, the OECD Model TIEA provides for an override of any dual criminality requirement. article 5 (1) of the OECD Model TIEA (see para.

Mr. Toru Ueno, Principal Administrator, OECD Centre for Entrepreneurship, SMEs and Local Development (CFE), Small and Medium sized Enterprise (SME) and Entrepreneurship Division, OECD

OECD, P. Walkenhorst and B. Fliess, Non Tariff Measures Affecting EU Exports Evidence from a Complaints Inventory, Economics Department Working Papers No. 373, OECD, Paris, 2003.

OECD also presented its MetaStore, a system designed to process metadata along with their data quality framework, which should be applied to all OECD statistical domains.

1 and 2). The OECD Model TIEA (introduction, para.

Source OECD, Relationship between regulators and competition authorities, 1999.

and (c) how can the OECD position be improved?

Ms. Marie Florence Estime, Deputy Head, OECD, Paris, France