The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

Journal
Dimitropoulou, C.; Kotha, A.P.; Pérez Jarpa, C.; Rao, S. (Siddhesh); Scuderi, E.; Van West, J-P.
International; OECD
Bulletin for International Taxation 2025 (Volume 79), No. 12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The United Nations has sought to reform global tax cooperation since 2022. This article argues that the future of multilateralism can be better understood by moving beyond the traditional “North-South” binary and paying heed to the unique voices of key regional blocs, economic blocs and unilateral players.