CYIL vol. 15 (2024)

CYIL 15 ȍ2024Ȏ THE INFLUENCE OF THE OECD ON EU LEGISLATION THE INFLUENCE OF THE OECD ON EU LEGISLATION Edita Filadelfiová 1 Abstract: Currently, in the context of the geopolitical and post-pandemic situation, the need for international cooperation is perceived as even more critical and necessary than it has been since the Second World War. Faced with these challenges, a crucial role in guiding international economic cooperation and formulating unified policies is played by the international organization OECD. In this paper, the focus is on the activities and impact of the OECD on EU law. The analysis of the impact of OECD activities in this paper will focus on the BEPS project, which addresses the tax avoidance of large multinational companies and other tax gaps and tax policy coordination. The aim of the paper is to briefly highlight how secondary EU law is directly influenced by membership in the international organization OECD. Resumé: V súčasnosti, v kontexte geopolitickej a post-pandemickej situácie, sa potreba me dzinárodnej spolupráce vníma ako ešte kritickejšia a nevyhnutnejšia než bola od druhej svetovej vojny. Tvárou v tvár týmto výzvam zohráva dôležitú úlohu pri usmerňovaní medzi národnej hospodárskej spolupráce a formulovaní jednotných politík medzinárodná organi zácia OECD. V tomto príspevku sa zameriavame na aktivity a vplyv aktivít OECD na právo EÚ. Analýza vplyvu aktivít OECD v tomto príspevku sa bude zameriavať na projekt BEPS, ktorý rieši daňové úniky veľkých nadnárodných spoločností a ďalšie daňové medzery a ko ordináciu daňovej politiky. Cieľom tohto príspevku je stručne poukázať na to, ako sekun dárne právo EÚ priamo ovplyvňuje členstvo v medzinárodnej organizácii OECD. Keywords: OECD, BEPS, vplyv BEPS na právo EÚ, vplyv OECD na EÚ About the Author: Edita Filadelfiová is a third-year postgraduate student at the Pan European University, Faculty of Law. She obtained her law degree at this university and continues to work there at the Institute of International and European Law. Her research focuses on public procurement in the EU, and she is also involved in the APVV-20-0567 grant program. Introduction Considering significant global challenges, Europe finds itself at a critical juncture in its economic environment. The COVID-19 pandemic continues to exert substantial pressure on the economies of EU Member States, with varying degrees of impact seen across different countries. Additionally, geopolitical tensions, the war in Ukraine, including trade disputes and energy uncertainties, complicate economic growth on our continent. In this context, the need for international cooperation at various levels is perceived as more critical and necessary than ever since World War II. Facing these challenges, the international organization OECD plays a key role in guiding international economic cooperation and formulating unified policies. While public attention often focuses on organizations such as NATO or the UN, the OECD serves as a leading forum for dialogue, analysis, and policy guidance in economic and social spheres.

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1 This Article is part of the project solution APVV-20-0567 at the Faculty of Law of Pan-European University .