15. In this context, the enlarged Assembly stresses the need for States and enterprises to recommit towards the achievement of the SDGs. It welcomes the 2023 edition of the OECD Guidelines for multinational enterprises on responsible business conduct, in particular as regards enhanced environmental and social responsibility and due diligence in gathering and using personal data. The enlarged Assembly commends the OECD for its work in this area and encourages it to further co-operate with relevant actors in order to strengthen business compliance with the appropriate national norms and international standards.

16. The 2021 enlarged Assembly debate found the role of the OECD to be instrumental in facilitating discussions and providing solutions in complex multinational negotiations on fiscal justice. So far, the delineation of policies in two pillars, the programme of work, the January 2020 statement as well as the latest economic impact assessment of the tax challenges arising from digitalisation, published in October 2020, and the Cover Statement by the OECD/G20 Inclusive Framework on BEPS on Pillar One and Pillar Two Blueprints have provided a concrete basis for discussion. The enlarged Assembly considers that maintaining momentum and finding solutions to the remaining issues through the Inclusive Framework is paramount for all countries and institutions involved in the process. As already stated in Resolution 2370 (2021), the absence of implementation of the two-pillar solution would put the world at a greater risk of a proliferation of unco-ordinated and unilateral tax measures (such as digital services taxes) and could result in an increase in damaging tax and trade disputes.

17. The enlarged Assembly considers it essential that the community of OECD member countries and accession candidate countries remains committed to shared values, as reiterated in the 2023 Ministerial Council Statement, as well as to multilateralism and unity in addressing global challenges. On the basis of the co-operation agreement between the OECD and the Council of Europe, the two organisations should continue working together in the field of artificial intelligence. In this connection, the enlarged Assembly welcomes the fact that the OECD hosts the Secretariat of the Global Partnership on Artificial Intelligence (AI) based on the human rights and democratic values shared by its members. The role of collaborating institutions, such as the Council of Europe, should be to support building consensus amongst its members, while offering a helping hand in bridging diplomatic divides. The enlarged Assembly also invites the OECD to provide the participants of the enlarged debate, between now and the next debate, with information regarding its policy initiatives on the issues to which this resolution refers. Holistic policies taking account not only of fiscal and economic challenges but of all aspects of countries’ realities and aspirations for development, including environmental challenges, labour and social policies, hold the key for an efficient response, with a focus on leaving no-one behind. The enlarged Assembly underlines the importance of ensuring the indivisibility of rights and encourages the OECD to build its policy advice to member countries on this basis, in particular as regards measures needed to guarantee economic and social rights and protect the right to a safe, clean, healthy and sustainable environment.

18. The enlarged Assembly welcomes the two new members of the OECD, Colombia and Costa Rica. It decides that twelve seats and votes will be allocated to the delegation of Colombia, and four seats and votes will be allocated to the delegation of Costa Rica, to participate in the debates of the enlarged Assembly.

19. The enlarged Assembly reiterates its belief that full respect for democracy, human rights and the rule of law, including international law, should constitute an essential criterion for judging whether a candidate country should be invited to join the OECD. In this context, it welcomes the adoption of Accession Roadmaps for candidate countries to OECD membership: Brazil, Bulgaria, Croatia, Peru and Romania, as well as the opening of an initial accession dialogue with Ukraine, which has made an application to join the OECD. The enlarged Assembly encourages the OECD to continue further enlargement and to invite countries meeting membership criteria to accession negotiations.

20. The enlarged Assembly also welcomes the OECD’s increased global outreach, including its close work with some of the world’s largest economies: Brazil, China, India, Indonesia, and South Africa, who are OECD key partners, and its collaboration with many other countries at a regional level, notably through regional initiatives, covering Africa, Eurasia, the Middle East and North Africa, Latin America and the Caribbean, Southeast Asia and South East Europe.

21. Lastly, the enlarged Assembly resolves to amend the Rules of Procedure for enlarged debates of the Parliamentary Assembly on the activities of the OECD (see appendix) to take account of the OECD enlargement, as well as various changes in the Parliamentary Assembly Rules of Procedure.

28 DE FEVEREIRO DE 2024 ___________________________________________________________________________________________________________

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