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

  • Christina Dimitropoulou
  • , Ashrita Prasad Kotha
  • , Cristóbal Pérez Jarpa
  • , Siddhesh Rao
  • , Erika Isabella Scuderi
  • , Jean-Phillippe Van West

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Abstract

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.
OriginalsprogEngelsk
TidsskriftBulletin for International Taxation
Vol/bind79
Udgave nummer12
Antal sider21
ISSN1819-5490
DOI
StatusUdgivet - 10 nov. 2025

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