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ssss1Visiting Professor (EU Tax Law) at the College of Europe, Bruges and Principal Administrator, European Commission, Brussels.

ssss1.TFUE, Art. 220, para. 1: “The Union shall establish all appropriate forms of cooperation with the organs of the United Nations and its specialised agencies, the Council of Europe, the Organisation for Security and Cooperation in Europe and the Organisation for Economic Cooperation and Development”.

ssss1.Doctrine has been often using the expression “quasi-member”, even if it is not legally correct. In fact, in the Supplementary Protocol to the OECD Convention the signatory States decided that the Commission of the European Community “shall participate in the work” of the Organisation and this participation goes well beyond that of a mere observer, enjoying nearly all the same rights and privileges as those EU Member States which have joined the OECD.

ssss1.When the OECD was, still, the Organisation for European Economic Co-operation (OEEC) emerged from the Marshall Plan.

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