Global justice in the reshaping of international tax

Abstract Global digitalization and economic decentralization have reshaped the landscape of international tax policy, prompting substantial reforms led by the OECD, most notably its ‘two-pillar solution’ aimed at addressing the taxation challenges of the digital economy. This article contends that these reforms fall short of incorporating principles of global justice. The analysis critiques both the technical and normative flaws of prevailing international tax policy design approaches, revealing how its intricate, technocratic framework conceals underlying distributional biases and neglects the developmental needs of less advantaged states. It calls for international tax reforms centred on fairness, advocating for explicit consideration of distributional outcomes to ensure a more just and balanced allocation of resources and responsibilities across nations.