International institutions in global tax governance

Abstract Tax law and governance have long been understood as quintessential elements of national sovereignty. Today, there appears to be an expansion of global tax governance through the work of a diverse array of international institutions. This article identifies the ‘who’ of global tax governance, ‘what’ they are engaged in, and ‘how’ they seek to go about it. Mapping the international institutions engaged in taxation is a necessary step in analysing the origins, activities, and future direction of this new field of multilateral activity.