Focus on the content of OECD and UN work (29th November 2023)

While international cooperation in tax matters continues to face both technical
and political challenges, the OECD plays a leading role in global tax governance,
particularly through its Model Tax Convention and the BEPS project,
promoted by the G20 to enhance transparency and fairness in the global tax
system. The comparison between the OECD and UN models highlights the
different approaches of these two organizations regarding the allocation of taxing
rights, with significant implications for the relationships between developed
and developing countries.