The international legal ramifications of the OECD's harmful tax competition crusade

In 1998 the Organization for Economic Cooperation and Development (the "OECD") commenced a campaign to eliminate harmful tax competition focusing on geographically mobile activities. The OECD targeted 35 jurisdictions and demanded that those nations amend their tax laws to remove the harmful features that provided more favorable tax treatment to geographically mobile capital than was available in some of its Member States. This thesis examines the international responsibility of the OECD and its Member States to determine whether their conduct in waging this campaign is in accordance with the international legal principles of state sovereignty and non-intervention. As an international actor with legal personality, the conduct of the OECD is found to engage its international responsibility for the breach of state sovereignty and non-intervention. The Member States in support of the OECD's actions are found to have primary and secondary responsibility under international law for the OEOD's actions.