CYIL vol. 15 (2024)

EDITA FILADELFIOVÁ CYIL 15 ȍ2024Ȏ Currently, it significantly improves policies in areas such as climate change, the digital economy, and inequality in education. Even though the OECD is often overlooked, this Article will examine its activities and the impact of its work on EU law. The focus of the analysis on the effects of the OECD’s activities in this Article will be the BEPS project, which addresses tax avoidance by large multinational companies and tackles other tax gaps and the alignment of tax policies 1. Organisation for Economic Co-operation and Development (OECD) Many international organizations have been gaining greater visibility lately; we often mention NATO, the UN, or the World Health Organization, whose activities and importance have been highlighted by the COVID-19 pandemic and the war in Ukraine. However, we must not forget the need for states to grow economically, promote education and entrepreneurship, and this is precisely the role of the international organization we will focus on in this article. The Organisation for Economic Co-operation and Development (OECD) brings together the governments of 37 countries with market economies and provides a platform for cooperation and the development of sustainable economic growth. Founded in 1960 as a transformation of the Organisation for European Economic Co-operation (OEEC), this organization represents a unique combination of new policies, tools, and standards based on data to promote the prosperity of its members. 2 The importance of the OECD can also be seen in the fact that OECD Member Countries today account for three-fifths of the world’s GDP, three-quarters of global trade, over 90 percent of global official development assistance, half of global energy consumption, and 18 percent of the world’s population. 3 The OECD is often described as a think tank where the organization’s main asset is its pragmatic truth-telling regarding the economic situation. In fact, when comparing the EU to the OECD, some argue that while the EU adapts knowledge to reality, the OECD adapts reality based on discovered knowledge. 4 Drawing inspiration from Woodward, we can categorize the OECD’s influence into four areas. In the first area, the organization is seen as a community of nations with a shared vision of capitalist and democratic governance. In the second area, the OECD serves as a space for knowledge sharing and standard setting, influencing member states’ policies. The purpose of the OECD is not to take on responsibility but to consult, guide, and create guidelines. According to the originator of this idea, the OECD has permeated international law-making throughout its existence, which we will also address in the next section. STATE GOV, 2024. The Organization for Economic Co-operation and Development (OECD). (cit. 2024-02-26). Available online: https://www.state.gov/the-organization-for-economic-co-operation-and-development-oecd/#:~:- text=and%20Development%20(OECD),The%20Organization%20for%20Economic%20Cooperation%20 and%20Development%20(OECD),to%20promote%20sustainable%20economic%20growth. 4 NOAKSSON, N., JACOBSSON, K., 2003. The production of ideas and expert knowledge in OECD: The OECD Jobs Strategy in contrast with the EU employment strategy. In: SCORE (Stockholm centre for organizational research) Stockholm University, 2003, p. 4, ISSN: 1404-5052. Available online: https://www. researchgate.net/publication/228550780_The_production_of_ideas_and_expert_knowledge_in_OECD_The_ OECD_Jobs_Strategy_in_contrast_with_the_EU_employment_strategy. 2 OECD, 2024. Who we are . (cit. 2024-02-26). Available online: https://www.oecd.org/about/. 3

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