The article discusses the importance of coordinated international tax policies to prevent aggressive tax competition that harms industries. It emphasizes the need for common standards in transfer pricing to avoid profit shifting between countries. The OECD framework aims to establish universal tax regimes to ensure consistency and prevent base erosion. The focus is on advertising, marketing, and promotion costs in transfer pricing, highlighting the necessity for coordinated national tax systems to address gaps in complex tax laws and prevent value destruction. Universal tax principles and their effective implementation are crucial to solving this issue.