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The Future of Multilateralism in International Tax: Regional and Economic Voices under the UN Framework Convention for International Tax Cooperation (UNFCITC)

  • Christina Dimitropoulou
  • , Ashrita Prasad Kotha
  • , Cristóbal Pérez Jarpa
  • , Siddhesh Rao
  • , Erika Isabella Scuderi
  • , Jean Phillippe Van West

Research output: Contribution to journalArticlepeer-review

Abstract

The United Nations has sought to reform global tax cooperation since 2022. This article argues that the future of multilateralism can be better understood by moving beyond the traditional “North-South” binary and paying heed to the unique voices of key regional blocs, economic blocs and unilateral players.

Original languageEnglish
Pages (from-to)477-494
Number of pages18
JournalBulletin for International Taxation
Volume79
Issue number12
DOIs
StatePublished - 2025

Bibliographical note

Publisher Copyright:
© 2025, International Bureau of Fiscal Documentation (IBFD). All rights reserved.

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