The OECD Inclusive Framework
Bulletin for International Taxation, April/May 2018
17 Pages Posted: 10 Jun 2019
Date Written: April 15, 2018
Nations across the world are engaged in an ambitious project of tax cooperation that contemplates all participating nations included on an equal footing to implement and further develop mutually agreed baseline rules. The forum for this vision of equal participation in international tax policymaking is the Inclusive Framework, an inter-governmental network convened by the Organisation for Economic Cooperation and Development. This paper demonstrates that the design and build-out of the Inclusive Framework demonstrates institutional learning about the need for inclusivity in authenticating a global tax policy mandate, and that achieving stated goals will be challenging in both logistical and geo-political terms. It explains why inclusivity is nevertheless critically necessary for the international tax regime, and turns to relevant global governance experience to explore what might be required to achieve it.
Keywords: OECD, Tax Policy, Tax Norms, Norm Diffusion, International Law, Soft Law, Power, Transnational Networks, Participation, Legitimacy, Policymaking, Globalization, Law and Institutions, Global Governance, Consensus
JEL Classification: E63, H2, F02, H87, K33, K34, N40, P45, H11, H21, H87, F50, F53, F59, Z13
Suggested Citation: Suggested Citation