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Analyzing the Constraints of the OECD Corporate Mediation Process

Tax Notes Talk

CHAPTER

Chevron - What Happened During the Mediation Process?

A coalition of trade unions and non-governmental organizations filed a complaint with the Dutch NCP against Chevron, the oil and gas multinational company. They said that Chevron hid tax related information about its use of 14 shell companies established in the Netherlands to facilitate tax avoidance through likely nonpayment of corporate and dividend withholding taxes for countries like Nigeria and Venezuela. The case was heard by an international panel but Chevron pulled out after three years because they felt there were issues with certain things being disclosed as a result of this complaint.

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