Thursday, July 18, 2019
Allison Christians (McGill) & Laurens van Apeldoorn (Leiden), The OECD Inclusive Framework:
Nations across the world are engaged in an ambitious project of tax cooperation that contemplates all participating nations included on an equal footing to implement and further develop mutually agreed baseline rules. The forum for this vision of equal participation in international tax policymaking is the Inclusive Framework, an inter-governmental network convened by the Organisation for Economic Cooperation and Development. This paper demonstrates that the design and build-out of the Inclusive Framework demonstrates institutional learning about the need for inclusivity in authenticating a global tax policy mandate, and that achieving stated goals will be challenging in both logistical and geo-political terms.
It explains why inclusivity is nevertheless critically necessary for the international tax regime, and turns to relevant global governance experience to explore what might be required to achieve it.