The Doha Forum Report 2020 examines the leadership deficit in multilateral cooperation toward both the coronavirus pandemic and other existing and emerging global challenges, including runaway... Show moreThe Doha Forum Report 2020 examines the leadership deficit in multilateral cooperation toward both the coronavirus pandemic and other existing and emerging global challenges, including runaway climate change, rising political violence, menacing cyber-attacks, and growing inequality within and between countries. It finds that present international efforts are too often fragmented, delayed, ad hoc, and under-resourced, while pointing to promising new public-private partnerships to spur innovation through new technologies and to promote decent job and wealth creation opportunities. The report also recommends a roadmap for a durable, green, and broad-based global recovery and institutional revitalization, culminating in a 2023 World Summit on Inclusive Global Governance. With the recent news on the expected arrival of one or more effective vaccines, the road to recovery must chart a bold new course and avoid a return to the “old normal” of unsustainable practices. Show less
UN 2.0 considers the kinds of enlightened global leadership and vision, norms, tools, institutions, and ethic of civic engagement required to better deal with pressing global challenges, from... Show moreUN 2.0 considers the kinds of enlightened global leadership and vision, norms, tools, institutions, and ethic of civic engagement required to better deal with pressing global challenges, from avoiding runaway climate change to preventing atrocities and reducing the disruptive potential of novel technologies. Drawing parallels to the 1944 Dumbarton Oaks conference that, in the midst of World War II and on the heels of the Great Depression, laid the groundwork for the successful 1945 San Francisco conference that founded the United Nations, the report argues for this September’s UN75 Summit and Declaration to lay the foundations for further innovating and strengthening global governance in the coming two-to-three critical years. In presenting a bold yet practical roadmap for global renewal, UN 2.0 stresses the need for international organizations, starting with the United Nations, to harness creatively the ideas, networks, and capabilities of governments, civil society, and the private sector for effective global problem-solving Show less
This contribution offers a brief analysis of partnerships among international institutions. It shows that there is a wide variety of forms of cooperation between international organizations and... Show moreThis contribution offers a brief analysis of partnerships among international institutions. It shows that there is a wide variety of forms of cooperation between international organizations and external entities in the current practice of international organizations. No single concept or term has emerged for such forms of cooperation. Some of these are called partnerships, others carry different names. It is argued that the need for international organizations to cooperate with external entities is likely to stay, that it may be expected that more partnerships—or whatever other name is used—will be established in the future, and that this is in principle a positive development. Show less
This article aims to analyse the multilateral action and instruments that have been and are being developed by the Organization for Economic Cooperation and Development (“OECD”) to enhance... Show moreThis article aims to analyse the multilateral action and instruments that have been and are being developed by the Organization for Economic Cooperation and Development (“OECD”) to enhance transparency and exchange of information and the Base Erosion Profit Shifting (“BEPS”) Project in light of the principle of legitimacy vis-à-vis non-OECD (developing) countries. The question addressed in this article is under what conditions can the OECD multilateral instruments and the BEPS Project be regarded as legitimate for non-OECD (developing) countries? For this purpose, the definition of Scharpf, including the distinction between input legitimacy i.e. government by the people and output legitimacy i.e. government for the people, will be taken into account. In order to answer this question, this article will provide a description of the legitimacy of international tax law making by international organizations and the role of the OECD in respect of OECD and non-OECD countries. Thereafter, the OECD multilateral instruments to enhance transparency and exchange of information and of the BEPS Project will be assessed in respect of the input and output legitimacy. The assessment of input legitimacy will take into account transparency, participation, and representation of developing (non-OECD) countries in the setting of the agenda and the drafting of the content of the OECD multilateral instruments to exchange information and the BEPS multilateral instrument. The analysis of output legitimacy will address the shared goals i.e. to tackle tax fraud, tax evasion and aggressive tax planning and the solutions presented by the G20 and OECD, adopted by OECD and non-OECD countries. The analysis of output legitimacy will also take into account the differences in objectives and resources between OECD and non-OECD (developing) countries. The first part will address the relationship between legitimacy and international tax law making. The second part will address the role of the OECD vis-à-vis developing countries and the membership of countries to the G20, OECD and the Global Transparency Forum. The third part will address the assessment of the input and output conditions for legitimacy of the OECD multilateral instruments to exchange information and the BEPS Project. Finally, a conclusion and recommendations for further research will be provided. Show less
