Published online by Cambridge University Press: 27 February 2017
* [Reproduced from the text provided by the OECD. In November 1985, the OECD Council decided to put into general distribution the clarification. These explanatory comments provide guidance to the parties concerned when using the OECD Guidelines on Multinational Enterprises. The Guidelines appear at 15 I.L.M. 969 (1976).]