The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

The United Nations has sought to reform global tax cooperation since 2022. This article argues that the future of multilateralism can be better understood by moving beyond the traditional “North-South” binary and paying heed to the unique voices of key regional blocs, economic blocs and unilateral players.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2025-11-10
DOI
https://doi.org/10.59403/3pczmkt
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

Jean-Philippe Van West, Christina Dimitropoulou, Erika Scuderi, Ashrita Prasad Kotha et al.
Bulletin for international taxation
Corporate Taxation and Avoidance
article

The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

Jean-Philippe Van West, Christina Dimitropoulou, Erika Scuderi, Ashrita Prasad Kotha, Siddhesh Rao, C. Pérez Jarpa
article en

Abstract

The United Nations has sought to reform global tax cooperation since 2022. This article argues that the future of multilateralism can be better understood by moving beyond the traditional “North-South” binary and paying heed to the unique voices of key regional blocs, economic blocs and unilateral players.

Bulletin for international taxationVol. 79(12)
Openalex Percentile: Top 52%
Corporate Taxation and Avoidance
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The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC) — Jean-Philippe Van West, Christina Dimitropoulou, et al. · Bulletin for international taxation (2025) | TGRS Research Map | TGRS