Which Roles Can the UN Assume in International Tax Cooperation?

This article explores the roles the United Nations (UN) could assume in the international tax debate, focusing on whether it should adopt a more technical or political role. It argues that without greater clarity on this matter, designing a governance structure for the UN Framework Convention capable of ensuring fully inclusive and effective international tax cooperation is challenging. The analysis contends that a political role, in which the UN replaces the G20 as the global political mandator, is most likely to succeed. However, universal participation is critical for either role, yet neither voting-based nor consensus-based decision-making mechanisms are likely to inspire such. A new institutional framework, therefore, is needed. It is concluded that the Framework Convention should establish a new forum to serve as the global political mandator. This forum could have a limited membership based on regional representation, reflecting evolving power dynamics with veto power for all members. Such a structure could provide the institutional capacity necessary to challenge and reform the current international tax system.