International tax governance is at a crossroads institutionally. Several countries have questioned the current leading role of the OECD. Moreover, the UN General Assembly adopted a resolution on the promotion of an inclusive and effective tax cooperation at the UN in December 2022 and a detailed report by the Secretary-General was published in July 2023.
The goal of this roundtable is to deal with the main questions to be addressed while creating a new governing body in the international tax field. There is currently an intense debate about whether parts of the tax work of the OECD should and could be shifted to the UN. However, before such potential shift several fundamental issues (e.g. goals and structure of the new body) need to be solved. The roundtable aims at outlining the various options, advantages and disadvantages in an impartial form.
Autor: Manuela Leuenberger
Datum: 20. November 2023