Global Tax Governance
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Global Tax Governance
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg)... the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.
What is Really Wrong with Global Tax Governance and How to Properly Fix It
During the course of the last 100 years, the wealthiest and most powerful nations on the planet have systematically gathered around in small groups of experts, scientific committees and working parties, under the auspices of the League of Nations and the OECD, to decide on the appropriate tax policy norms for global implementation. The immediate consequence was, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from meaningfully influencing legal-institutional choices vis-à-vis what countries should tax cross-border transactions, a process that has clear global distributional implications. This article sets off to investigate this process of exclusion. It identifies two central elements that constrain broad participation in global tax governance, engendering the under-representation of the interests of developing countries: expertise and power. As further argued, the international tax arena is better understood as an entrenched political space, where influential actors maintain their privileged positions by dominating the debate and decision-making procedures. The author then proceeds to analyse possible remedies to this cartelistic and bureaucratic club model of international taxation governance, such as the creation of new intergovernmental organizations or forums, concluding that all proposals so far end up reproducing the same top-down technocratic mentality embedded in the work of the League of Nations and the OECD. Rejecting old and new solutions for a just world tax order, what the author believes is actually needed is a completely different approach, grounded on contested multilateral practices and diversity of world views. Using critical legal theory, the goal is to provide an alternative way to think (politically) about fiscal relations among developed and developing states.Full-text Paper.
Reconstructing Global Tax Governance
Author: Edwin Vanderbruggen
language: en
Publisher: Springer Nature
Release Date: 2026-01-01
This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights. Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention’s strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.