The OECD as the Future International Tax Organization: An Inevitable Course of Events? - Intertax View The OECD as the Future International Tax Organization: An Inevitable Course of Events? by - Intertax The OECD as the Future International Tax Organization: An Inevitable Course of Events? 49 8/9

Over the years, the increasing process of tax law internationalization may be observed due to which tax cooperation between states expands and may take various forms. The leading international organization that creates a platform for the cooperation of states on tax matters and provides expertise in the scope of tax law is the Organization for Economic Co-operation and Development (OECD). This article focuses on the role that the OECD performs in the international arena and analyses its increasing significance over the decades as the organization providing platform for states to collaborate on tax matters. Furthermore, considering changes in the international tax landscape, the article examines whether they make the OECD more likely to become an international tax organization and concludes that it is in the gradual process of transformation into a international tax organization.

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