A Global Framework on the Formulation and Implementation of International Tax Standards

Satoru Araki


With the emergence of the Group of Twenty (G20) as the premier international forum, international taxation standards have attracted interest from the perspective of international financial law or governance. This article aims to analyse the global process of formulating and implementing international taxation rules and standards, and attempts to propose a new global framework model which includes a range of ‘players’, from international organisations to national governments, who are involved in the international taxation system. It has been found that the global architecture or framework of international taxation standards is still in the process of evolution. The primary focus is to make the global framework inclusive of emerging and developing countries. On the other hand, as the capacity of the OECD and its frameworks as a technical assistance provider is not necessarily sufficient, a second focus for the global framework is to become part of functional partnerships which enable international organisations to address issues faced by tax authorities, particularly those in developing countries, effectively. Lastly, in order for the framework to have a truly global reach, there will need to be a solid network of regional frameworks or forums.          

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