Multilateral Cooperation in Tax Law

S. 281. Introduction

The phenomenon of globalization is complex. On the one hand, globalization brings many benefits to society. Among others, it stimulates cultural and linguistic exchange and boosts development and innovation. However, globalization also brings an endless list of negative effects such as a inequality, environmental degradation, and cultural homogenization.

As far as our field is concerned, given the fragmentation and the differently shaped boundaries of each tax system, globalization also means that multinational enterprises can enter into arrangements that allow them take advantage of such differences to achieve no or low taxation. Therefore, in a globalized world, multilateral cooperation is strictly necessary to tackle such arrangements and thus guarantee equality and social justice.

The purpose of this chapter is to provide an overview of the main stakeholders that hold the reins of multilateral cooperation in international taxation. Their structure, objectives, and their interactions vis-à-vis non-Member States and other relevant stakeholders are under study in the following pages. In addition, this chapter will analyse if the membership size and composition of these orga...