A UN Tax Convention should establish an intergovernmental body with a Secretariat and decision making Conference of Parties to harmonize the work of the various organizations setting international tax rules.
Part I of this paper briefly summarizes the history of double tax treaties and the conceptualization of a global tax authority. Part II discusses the flaws of the current international tax architecture and barriers to the implementation of traditional remedies. Part III explains the role of an intergovernmental body in regulating tax matters and the work that international organizations have done so far. Part IV critically examines the OECD’s institutional structure and compares OECD solutions to parallel UN solutions. Part V explores proposals for a UN Framework Tax Convention.
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