Global tax governance in international tax law-making: in search of legitimacy and inclusiveness

Abstract

This contribution addresses the current discussion of the BEPS Project, BEPS Pillar One and Pillar Two in the framework of global tax governance. This contribution also addresses the conditions under which international tax law making by the OECD and the G20 is regarded as legitimate and feasible for developing countries. Finally, this contribution addresses the question whether the BEPS Inclusive Framework is inclusive enough, and if not what needs to be done so that all countries (developed and developing countries) and their interests are being represented. The first part of this contribution will explain the political developments that influence taxation at international level. Thereafter, this contribution will address legitimacy and inclusiveness. Finally, a short conclusion will be provided