The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance

Maastricht University, Working Paper 22 March 2017

52 Pages Posted: 23 Mar 2017

See all articles by Sieb Kingma

Sieb Kingma

Maastricht University - Maastricht Centre for Taxation

Marcel GH Schaper

Maastricht University - Maastricht Centre for Taxation

Date Written: March 22, 2017

Abstract

In 2012, the Group of 20 (G20) mandated the Organisation for Economic Co-operation and Development (OECD) to fundamentally reform international tax standards through the Base Erosion and Profit Shifting (BEPS) project. While much research has already focused on the content of the ensuing changes, the G20’s role in the international tax regime has garnered little attention. This paper investigates the G20’s role as a global policy maker in the international tax regime. Drawing from the theories of neofunctionalism and neoinstitutionalism, we seek to determine through an institutional approach how the G20 functions. Our analysis-framework comprises seven components reflecting the role, competences, interests, and activities of the G20 in the area of global tax governance, and particularly in the context of the BEPS project. We will also highlight the relationship between the G20 and the OECD to this background. We conclude that the G20’s functioning can be best described as the global agenda-setter and political consensus builder on international tax matters.

Keywords: BEPS, G20, global tax governance, international organizations, OECD

JEL Classification: D78, E61, F02, F53, K34

Suggested Citation

Kingma, Sieb and Schaper, Marcel GH, The G20 as the Global Agenda-Setter and Political Consensus Builder in Global Tax Governance (March 22, 2017). Maastricht University, Working Paper 22 March 2017. Available at SSRN: https://ssrn.com/abstract=2938371 or http://dx.doi.org/10.2139/ssrn.2938371

Sieb Kingma (Contact Author)

Maastricht University - Maastricht Centre for Taxation ( email )

P.O. Box 616
Maastricht, 6200
Netherlands

HOME PAGE: http://www.maastrichtuniversity.nl/taxation

Marcel GH Schaper

Maastricht University - Maastricht Centre for Taxation ( email )

PO Box 616
Maastricht, 6200 MD
Netherlands

HOME PAGE: http://www.maastrichtuniversity.nl/taxation

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