OECD Global Taxation & SDG Achievement
Institutional and Material Law Considerations
Keywords:
Global South, global taxation, international tax cooperation, MNEs, OECD, SDGsAbstract
This article focuses on Pillar Two global taxation for MNEs from the perspective of the Sustainable Development Goals (SDGs). It evaluates how the international tax cooperation framework, the OECD Inclusive Framework (IF)'s institutional architecture and normative outputs, aligns or not with SDGs. Attention is given to developing countries regarding their inadequate representation and the limited inclusivity of the IF decision-making process, which generates tax norms on global taxation that do not accommodate their sustainable development needs in terms of fiscal policies. Through a wide-ranging review, this article showcases through concrete examples the shortfalls of producing global taxation with sustainable development imperatives within the G20/IF framework. Finally, the article contends that shifting global taxation norms to the UN does not resolve per se these complexities, and advocates instead for a more inclusive and responsible global tax governance system.
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