OECD stands for Organization for European Economic Cooperation - the increasing interdependence of international economic relations and the associated problems led to the establishment of the Organization for European Economic Cooperation in 1948. In 1960 the OEEC (Organization for European Economic Cooperation) was replaced by the successor organization OECD (Organization for Economic Cooperation and Development).
The objectives include promoting economic growth and world trade as well as optimal economic development, employment and a rising standard of living in the member states. The OECD has a council in which all member states are represented by ambassadors. Committees and working groups are set up to provide solutions to international problem areas.
Zu den vorrangigen steuerlichen Problemen gehört die Vermeidung der Double taxation. Gleiche Fälle der Doppelbesteuerung sollen auf die gleiche Art vermieden werden. Dieser Grundsatz konnte mit der Entwicklung von Musterabkommen für mehrere Steuerarten realisiert werden. Die Steuerabkommen der Mitgliedstaaten entsprechen im Wesentlichen den OECD model convention.
The OECD-MA are continuously modified, the respective version is indicated by the year after it. Solutions to problems relating to international success delineation were also proposed with the OECD report on transfer pricing and multinational companies.