International organizations and their impact (28th November 2023)

After tracing the evolution of international taxation – from its early 20th-century
developments to the current balance of power between the OECD, G20,
UN, and EU – key tensions emerge between source-based and residence-based
taxation, alongside the growing political relevance of global crises. The G20
acts as a catalyst for reform, while the UN moves to redefine the rules of the
international tax system.