The OECD Inclusive Framework

Bulletin for International Taxation, April/May 2018

17 Pages Posted: 10 Jun 2019

See all articles by Allison Christians

Allison Christians

McGill University - Faculty of Law

Laurens van Apeldoorn

Leiden University

Date Written: April 15, 2018

Abstract

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

Christians, Allison and van Apeldoorn, Laurens, The OECD Inclusive Framework (April 15, 2018). Bulletin for International Taxation, April/May 2018 . Available at SSRN: https://ssrn.com/abstract=3393140 or http://dx.doi.org/10.2139/ssrn.3393140

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

3644 Rue Peel
Montréal, Quebec
Canada

Laurens Van Apeldoorn

Leiden University ( email )

Postbus 9500
Leiden, 2300 RA
Netherlands

Register to save articles to
your library

Register

Paper statistics

Downloads
71
Abstract Views
285
rank
329,457
PlumX Metrics