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International institutions in global tax governance

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  • Miranda Stewart

Abstract

Tax law and governance have long been understood as quintessential elements of national sovereignty. Today, there appears to be an expansion of global tax governance through the work of a diverse array of international institutions. This article identifies the ‘who’ of global tax governance, ‘what’ they are engaged in, and ‘how’ they seek to go about it. Mapping the international institutions engaged in taxation is a necessary step in analysing the origins, activities, and future direction of this new field of multilateral activity.

Suggested Citation

  • Miranda Stewart, 2024. "International institutions in global tax governance," Journal of International Economic Law, Oxford University Press, vol. 27(4), pages 618-623.
    • Handle: RePEc:oup:jieclw:v:27:y:2024:i:4:p:618-623.
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    File URL: http://hdl.handle.net/10.1093/jiel/jgae055
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