2. Criteria for making an initial assessment The Complainants respectfully submit that the issues raised in this complaint are bona fide and relevant to the implementation of the OECD Guidelines. The following sections address the criteria that the NCP should consider when making an initial statement.1 2.1. Identity of the party concerned and its interest in the matter 2.1.1. The MNE: Facebook (Meta Platforms, Inc.) The OECD Guidelines are applicable to Facebook. The Guidelines state that a precise definition of multinational enterprises (MNE) is not required for their purpose. Further, the Guidelines are applicable to all entities in the MNE (parent company and/or local enterprises).2 Facebook is a MNE as it engages in a profit-making business that serves users globally. Facebook’s commercial activities have made it one of the most profitable MNEs in the world. Its global profit margin in 2017 was further increased through availing of separate corporate structures in Ireland. In 2017, Facebook was the 4th most profitable tech company in the world, with a market value estimated at $407.3 Billion.3 As at 2020, it had 2.8 billion users, and an annual net income of 29.15 billion USD.4 Facebook’s net global income in 2017 was 15.934 billion USD.5 Under Facebook’s corporate structure, while its headquarters are located in the United States, its subsidiary in Ireland is responsible for global operations,6 including in Myanmar. Facebook Ireland Limited was incorporated on 10 June 2008. Its office is located in 4 Grand Canal Square, Grand Canal Harbour, Dublin, 2 Ireland. It is contactable at the following telephone number: 353-16-5054-34800.7 Facebook Ireland offers online social media and networking services, and serves clients worldwide.8 According to Facebook’s website, its Dublin office serves as its international 1 OECD Guidelines for Multinational Enterprises, Commentary on the Implementation Procedures of the OECD Guidelines for Multinational Enterprises, I. Commentary on the Procedural Guidance for NCPs, Initial Assessment, p 82-83, para 25. 2 OECD Guidelines for Multinational Enterprises, p 17, viewed 30 June 2021, <https://www.oecd.org/daf/inv/mne/48004323.pdf>. [accessed 24 April 2021] 3 OnlineSearch.net, ‘Top 10 biggest tech companies in the world as of 2017 and their market values’, 13 July 2017, viewed 28 May 2021, <https://medium.com/@onlinesearchnet/top-10-biggest-tech-companies-in-theworld-as-of-2017-and-their-market-values-1af16609f858>. [28 May 2021] 4 Statista, ‘Facebook’s revenue and net income from 2007 to 2020’, viewed 30 June 2021, <https://www.statista.com/statistics/277229/facebooks-annual-revenue-and-net-income/>. [accessed 24 April 2021] 5 Ibid. 6 ‘Facebook to Establish International (emphasis added) Headquarters in Dublin, Ireland, October 2’, 2 October 2008’ https://about.fb.com/news/2008/10/facebook-to-establish-international-headquarters-in-dublinireland [accessed 12 October 2021]; ‘Case C-18-18, Eva Glawischnig-Piesczek v. Facebook, Opinion of Advocate General Szpunar’ 4 June 2019, para 77’ <https://eur-lex.europa.eu/legalcontent/GA/TXT/?uri=CELEX:62018CC0018. [accessed 12 October 2021] 7 Facebook Ireland Ltd Bloomberg page, Bloomberg, viewed 28 May 2021, <https://www.bloomberg.com/profile/company/0531606D:ID>. [accessed 24 April 2021] 8 Ibid. 4