Taxing Multinationals: Three Lenses on International Tax Cooperation (Comments on UN Resolution 77/244, Promotion of Inclusive and Effective International Tax Governance at the United Nations)

Eden considers the UN Resolution 77/244, adopted by the General Assembly on 30 December 2022 which reaffirms earlier commitments by the United Nations to improve international tax cooperation, fight illicit financial flows, and combat aggressive tax avoidance and evasion. The resolution requires the Secretary General to prepare a report on the ways to strengthen the inclusiveness and effectiveness of international tax cooperation with consultation with member states and other states actors (civil society inclusive). It is in furtherance of this that Eden offers comments on different ways to frame the issue of international tax cooperation. This opinion piece provides a brief history of international tax cooperation, it analyzes the three streams of research that may inform UN policymaking, to wit: the literatures on wicked problems, prescriptive public finance, and international regimes and global governance; and concludes with some suggestions for the way forward.

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