Утицај прогресивног развоја међународног пореског права у оквирима ОЕЦД-а на пореско право Европске уније
The influence of the progressive development of international tax law within the framework of the OECD on the tax law of the European Union

Summary/Abstract: The paper examines the impact of the progressive development of international tax law within the Organisation for Economic Cooperation and Development (OECD) framework on the Tax Law of the European Union (EU). Through the analysis of the activities of the OECD in the previous few decades, the author concludes that this organisation made a significant contribution to the systematisation and legislation of the rules of international tax law, leading in many respects ahead of the United Nations. Using the Tax Law Institute's method of conceptual analysis of “tax base erosion and profit shifting”, the author presents the latest legal solutions proposed by the OECD, accepted at the world level. Through a comparative analysis, the author also examines the relationship between the OECD's general anti-abuse rule against tax base erosion and profit shifting and the general anti-abuse rule accepted within the EU. In the final part of the paper, the author presents the results of the analysis, which determine that in solving the problem of erosion of the tax base and profit shifting, with the help of the general anti-abuse rule, the OECD exerted a significant, even decisive influence on the EU rules. In this sense, the general legal act of the EU in this matter represents an adaptation to its specific needs for solutions previously adopted by the OECD.

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