Of Mazes and Layers: Can a UN Convention on Tax Change the Rules of the Game?
Author: Luiza Leite de Queiroz
The Maze Last month, the United Nations (UN) General Assembly’s Economic and Financial Committee (Second Committee) tabled a draft resolution calling for the elaboration of a UN convention on international tax cooperation. Lauded by civil society as “a chance of legitimate, inclusive rule-setting” the initiative is yet to be remarked on, or acknowledged by, the Organisation for Economic Co-operation and Development (OECD). Silence from the historical custodian of the international tax system tells us very little about whether civil society’s optimism is warranted or not. However, a closer look at the OECD’s actions in the last ten years provides a…