The Struggle for Dominance in Global Tax Governance:The United Nations Solution vs.the OECD Solution
The adoption of the resolution Promoting Inclusive and Effective International Tax Cooperation at the United Nations,which had been in preparation for several years,marks a challenge to the OECD's position as the pri-mary international tax rule-maker and has reignited the power struggle between these two international organizations over global tax governance.After reviewing the development,content,and significance of this resolution,this paper ex-plores the prospects for the UN's push for international tax cooperation.It suggests that China,upholding the concept of"a community with a shared future for humankind",should not only actively participate in the drafting and promotion of the UN's tax framework convention,but also continue its engagement with the OECD's two-pillar international tax re-form.Furthermore,China should advance high-quality cooperation with the Belt and Road Initiative to strengthen re-gional multilateral tax collaboration and address the increasingly complex and uncertain tax environment and risks that Chinese companies may face abroad.
United NationsFramework Convention on International Tax CooperationMultilateral Governance
万方数据
