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GLOBTAXGOV

A New Model of Global Governance in International Tax Law Making

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Month: July 2025

16/07/2025 Maarten de Wilde / Tax

From multilateralism to strategic realism; a proposal for a Corporate Tax 2.0

By Maarten de Wilde A Dutch language version of this piece will appear in Dutch tax weekly, Weekblad Fiscaal Recht. On June 28, 2025, the G7 reached a political agreement that exempts American multinationals from the global 15% minimum tax

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14/07/2025 Tax

The overarching goal of a new UN Framework Convention: Workstream I

By Peter Hongler and Irma Mosquera Valderrama ​Comments on the “Co-Leads’ Draft Issue Note” on Workstream I as of 27 June 2025. Dear Mr. Nuer, We appreciate the opportunity to comment on the “Co-Leads’ Draft Issue Note” on Workstream I

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agenda-setting Belt and Road Initiative BEPS BEPS minimum standards BEPS Project big data China covid-19 developing countries digital economy digital tax disclosure dispute resolution EU exchange of information fairness G20 GAARs global governance governance legitimacy minimum standards minimum tax MLI MNEs multidisciplinary multilateralism OECD Pillar 1 Pillar 2 political philosophy PPT T20 tax tax administration tax avoidance Tax Certainty tax competition tax compliance tax cooperation tax policy tax treaties transparency UN US

Recent Posts

  • Time for leadership on the United Nations Framework Convention on International Tax Cooperation
  • The Proposal for an EU Tax Simplification Omnibus: Speed Should Never Trump Quality!
  • How can the UN framework convention become a legitimate, inclusive and durable forum?
  • Substance, DAC6 and the risk of an implementation act
  • Complexity, Coordination and Tax Planning Redux

Recent Comments

  • Mosquera Valderrama I.J. on PhD Global Tax Symposium
  • Mosquera Valderrama I.J. on Global Tax Symposium
  • SERGE SANGO KAYAMBA on Global Tax Symposium
  • Eziatul Nurin Ahmad Sapawi on PhD Global Tax Symposium
  • José-Andrés Rozas on Is the Pillar 2 Agreement Infringing International Law Obligations?

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