This article discusses the phenomenon of the United Nations (UN) Framework Convention for International Tax Cooperation in view of the historical experiences of international organizations in developing and shaping the international tax system. As developing countries press for a new beginning that offers hope for tax justice and a chance to remake the international tax regime, the first two experiments in global tax policymaking through the League of Nations and the UN offer insights for a deeper appreciation of why current developments in international tax relations present a rare, hard-won opportunity that is long overdue. By examining the stimulus, processes, networks, and actors that have shaped and are shaping the direction and parameters of global tax negotiations, this article teases out stark differences in the contrast between past and present to illuminate the seismic shifts that have taken place, the developments that are cause for optimism, and the hurdles that remain in the ongoing struggle to establish a truly inclusive and fair global system.
Intertax