GLOBTAXGOV

By Peter Hongler On 24 October 2025, the first draft of a Framework Convention on International Tax Cooperation (“Co-Leads’ Draft Framework Convention

VAT at a Strategic Crossroads: Navigating Reform in a Digital Era

Commitments Workstream I: A matter of a Preamble?

Towards a UN Framework Convention on Tax Cooperation: Conceptual and Institutional Challenges in the Co-Lead’s Draft

The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange

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Are clubs still the right place to deal with the great problems of our time? – Insights from the conference “G20 @ 10”

Pathways to Global Tax Governance and the Multidisciplinary Approach

On the legitimacy of the OECD to set the global tax agenda

Sources of Law and Sources of Obligation in International Tax Law-making: An Autumn Note on the Legal Status of OECD Commentaries under International Law

The Importance of Context for Analysing the Implementation of International Tax Standards

Tax cooperation: Reflections from the 13th Annual Columbia International Investment Conference

Fair tax competition vs. harmful tax competition

An insight on Global tax governance in the G20 and the OECD: What can be done?

The Future of ‘Significant Economic Presence’ in India

China, Special Economic Zones, and Tax Dispute Resolution