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. In this briefing we question how inclusive is the Inclusive Framework and who is really sat around the decision table.

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 was to spearhead the implementation of the package on Base Erosion and Profit Shifting (BEPS), which had
just been agreed by the OECD and the Group of 20 (G20), and it was to be the forum where any further changes to global tax rules would be negotiated. This forum is now a
central part of the discussion about rules in response to the digitalised economy. However, there are reasons to question whether the forum is as inclusive as the name suggests, and whether the forum really is the place where the rules are being negotiated.

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