Geopolitics and the current debate about international tax policy (30th November 2023)

International taxation has become a central issue in geopolitical discourse,
marked by governance challenges and growing tensions between the OECD
and the United Nations. While the Inclusive Framework has expanded participation
beyond OECD member states - addressing critical matters such as the
taxation of multinational enterprises and the exchange of information - the
United Nations has advocated for a global convention aimed at fostering more
inclusive governance, culminating in the adoption of a resolution to this effect
in 2024. Against this backdrop, the proposal to establish a new, neutral international
tax body is increasingly gaining traction.