OECD:n ohjeiden kasvava merkitys kansainvälisessä verotuksessa

Authors

• Marjaana Helminen Helsingin yliopisto, OTDK

DOI: https://doi.org/10.57048/aasf.146061

Keywords:

international taxation, OECD role, rule of law, legitimacy of international tax law norms, transfer pricing directive proposal, minimum tax directive

Abstract

Sovereign states still have the formal power concerning international taxation legislation. The factual power, however, has shifted increasingly to the OECD. This development raises fundamental issues from the perspective of the rule of law and the legitimacy of international tax law norms. This article discusses the issues related to the increased role of the OECD regarding international tax law norms using the EU Transfer Pricing Directive proposal and the EU Minimum Tax Directive as examples. The author concludes that the increased role of the OECD raises serious issues.