Global Tax Governance: A New Model of Global Governance in International Tax Law Making

The implementation process of the OECD BEPS Project has introduced several changes to international tax rules, but it has also meant an important move in the field international tax policy, consolidating the hegemony of the OECD in the current global tax governance model; therefore, a complete analysis of said implementation requires a multidisciplinary study. An analysis of the Minimum Standards of the BEPS Project as legal transplants, in which the influence of the context — political, social, cultural, etc. — surrounding said transplants is taken into account, could solve many questions regarding the effectiveness of said standards and their interaction with the jurisdictions in which they are implemented, and it would also help to identify the legitimacy issues of the OECD and the EU regarding their position in the current global tax governance model. Taking all of this into account, this presentation briefly describes the implementation process of the BEPS Project Minimum Standards, proposes a theoretical framework for their study, and describes an action plan for analyzing them.