In 2021, 140 countries reached political agreement on a global corporate tax reform. Now, a few years later, the implementation is proving to be a challenge, perhaps even to the point of the initial agreement’s collapse. What happened?
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UN Framework Convention – The Role of (Early) Protocols
By Peter Hongler and Simon Habich The second session of negotiations of the Terms of Reference of a UN Framework Convention on international Tax Cooperation started on 29th July. The latest published Draft Terms of Reference contains a chapter on
Continue readingRecommendations for Strategy: Policy Coherence in Tax, Trade and Investment
By Irma Mosquera, Julien Chaisse, and George Dimitropoulos
Continue readingPlea for a Meta Regime! (and why the UN should be the governing body)
By Peter Hongler
Continue readingDeveloping a unified approach on “inclusive and effective tax cooperation”: A way towards strengthening the role of the UN?
By Ezgi Arik
Continue readingTaxation of services: Some lessons from the Latin American experience – Part II
By Andrea Laura Riccardi Sacchi
Continue readingInput to the UN public consultation on “Promotion of inclusive and effective tax cooperation at the United Nations”
By Dirk Broekhuijsen, Ezgi Arik, and Irma Mosquera
Continue readingThe design of a UN multilateral tax cooperation framework
By Dirk Broekhuijsen
Continue readingMore on “Minimum Tax”, BEPS, the Pillars, CFC Rules, “Tax Competition”, and Trade Law
By Scott Wilkie
Continue readingPossible impact of a global minimum tax on SEZ
By Irma Mosquera
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