By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle
Continue reading
A New Era for Global Tax Cooperation? Reflections on the UN Negotiations in New York
By Peter Hongler Introduction: Why These Negotiations Matter For decades, international tax cooperation has been shaped by a small circle of advanced economies, primarily within the OECD and the G20. While these forums have produced important outcomes—such as the Inclusive Framework on BEPS and the two-pillar
Continue reading