Who is really at the table when global tax rules get decided?
Non-inclusiveness and illegitimacy continue to be key concerns in relation to the negotiation of global tax rules. But which countries are really at the table when new rules get negotiated? And what are the risks associated with non-inclusive decision-making?
In 2016, the Organisation for Economic Co-operation and Development (OECD) established a so-called Inclusive Framework, which was mooted as a place where all countries could join discussions on international tax rules.
This Eurodad/FTC briefing examines whether the forum is as inclusive as the name suggests, and whether the forum really is the place where the rules are being negotiated. Furthermore, it looks at the key proposals for alternative and more inclusive approaches.