The international tax landscape has long been skewed against developing countries, with policies often crafted without considering their specific needs. Recent movements at the United Nations (UN) signal a potential shift towards more equitable tax governance. This paper contends that while the recent tax developments at the UN are a step forward, expecting the UN to radically transform the international tax regime may be overly optimistic. Instead, a more practical approach would involve the UN serving as a global coordinator of regional international tax fora. Starting with how such an international tax forum may be created in Africa and how it may interface with a possible UN tax body, this paper argues that it is time for regions to be more proactive in creating the change they want to see. This proposal not only brings about political justice and inclusivity in international tax governance, but also empowers regions to tailor solutions that meet their unique challenges and opportunities. More importantly, the formation of regional fora may be effective in bringing about change to the international tax regime even if no international tax body is ultimately formed at the UN.
Intertax