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This paper discusses the issue of technology transfer in the context of international investment agreements (IIAs) and is divided into four main sections. The first section is an explanation of the...

In the past four decades, national and international legal policies and rules concerning foreign direct investment (FDI) have repeatedly changed. This paper provides an overview of the developments in...

This publication considers the factors that contributed to the decision of the members of the Organisation for Economic Co-operation and Development to discontinue the negotiations on the Multilateral...

In its continuous effort to promote the harmonization of national accounting standards, this years edition of International Accounting and Reporting Issues, focuses on environmental financial...

This paper examines the topic of transnational bribery in the context of international investment agreements (IIAs), as well as other international instruments that address issues related to the...

Most international negotiations on foreign direct investment focus on issues involving the paired relationship between transnational corporations and host countries. This publication discusses the...

The importance of foreign direct investment for development has dramatically increased in recent years. This concise study offers balanced and easily accessible analysis of the issues involved...

Recent years have been marked by a growing momentum in favour of the use of international accounting standards. In its continuous effort to promote the harmonization of national accounting standards...

Investment-related trade measures help shape the attractiveness of the investment climate by altering trade conditions associated with a given country or region. This concise study offers balanced and...

Investment agreements must specify not only their geographical and temporal coverage but, and most importantly, their subject-matter coverage, which is done primarily through the provisions on...

Transfer pricing methods raise important and contentious policy questions for both host and home governments, as well as transnational corporations, as they directly affect the amount of profit...

The legal and policy options surrounding the admission and establishment of foreign direct investment by transnational corporations into host countries, is a topic that raises questions central to...

The most-favoured-nation treatment (MFN) standard is a core element of international investment agreements, it gives investors a guarantee against certain forms of discrimination by host countries...

The concept of fair and equitable treatment, which has assumed prominence in investment relations between States, provides a yardstick by which relations between foreign direct investors and...

In international investment agreements, the national treatment standard extended by a host country to foreign investors, touches upon economically and politically sensitive issues as it seeks to...

This volume contains a review of the main developments in the area of accounting and reporting during 2011, including the proceedings of the 28th session of ISAR, which was held at the Palais des...

This publication provides an overview of major trends and challenges on regulatory and institutional developments at global, regional and national levels. It also discusses some of the major...

This volume is dedicated to the topic of human capacity development in relation to meeting the requirements for high-quality corporate reporting. Over the past four years, ISAR has been developing and...

The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and...

The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement...