Comparison of OECD and UN Processes on International Tax Cooperation  

作　　者：Hafiz Choudhury Peter Hann 

机构地区：[1]The M Group,Inc

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期64-72,共9页“一带一路”税收(英文)

摘　　要：From the formation of the OECD,its work on taxation was driven by the member states,responding to the requirements of industrialised economies.However,during the work on the BEPS action plan leading to the final reports in 2015,a limited number of developing country representatives participated in the technical working groups,aiming to ensure that the outcomes conformed to the needs of developing countries.Developing countries considered that the OECD procedures were not giving sufficient opportunity for countries to participate in the standard setting process.The countries that were required to implement the stan-dards needed a mechanism for participating in setting up the process of implemen-tation,and this led to the creation of the BEPS Inclusive Framework.Participation of non-OECD countries in decision-making was still limited,and many developing coun-tries were not members of the Inclusive Framework.The African group of nations at the UN considered that inclusive international.tax policy instruments should be developed through a global,transparent forum which can be provided by the UN.The UN Resolution of 22 November 2022 called for discussions on developing an international tax cooperation framework to be agreed through a UN inter-governmental process.The Terms of Reference of 15 Au-gust 2024 clarified that a Framework Convention should establish a system of gover-nance for inclusive international tax cooperation.It should establish an inclusive,fair,and transparent international tax system for sustainable development and strength-.ening of domestic resource mobilisation.

关 键 词：UN OECD International taxation Tax cooperation Inclusive Frame-work Tax policy Domestic resource mobilisation 

分 类 号：F81[经济管理—财政学]