Three Lenses on Taxing Multinationals and International Tax
Keywords:
International Tax Cooperation, multinational enterprises (MNEs), taxation, sovereigntyAbstract
Taxing multinational enterprises (MNEs) remains a complex and contentious challenge in global governance. While international tax cooperation is widely endorsed as essential for addressing profit shifting, tax avoidance, and the financing of sustainable development, the existing OECD-led regime has often facilitated double non-taxation rather than preventing it. Recent efforts at the United Nations, particularly the initiative to establish a UN Framework Convention on International Tax Cooperation, mark a significant shift toward a more inclusive, equitable, and effective global tax system. This paper examines the historical evolution of international tax cooperation and analyzes the current push for a UN-led framework through three analytical lenses: wicked problems, prescriptive public finance, and international regimes and global governance. Drawing on these perspectives, the paper explores the challenges of reconciling diverse national interests, the importance of sovereignty, and the need for consensus-based decision-making. It concludes with policy recommendations for building a robust, inclusive, and sustainable international tax architecture that better serves both developed and developing countries in an era of economic globalization and digitalization.
Author Biography
Lorraine Eden, PhD, Texas A&M University
Adjunct Professor of Law and Professor Emerita of Management
Texas A&M University, College Station, Texas USA
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