Shu-Yi Oei (Boston Faculty; Google Scholar), World Tax Coverage within the World Tax Polity? An Occasion Historical past Evaluation of OECD/G20 BEPS Inclusive Framework Membership, 47 Yale J. Int’l L. 199 (2022):

The final decade has seen the emergence of a brand new world tax order spearheaded by the OECD and G20 and characterised by elevated multilateral consensus and cooperation. This new order seems to replicate the emergence of a brand new “world tax polity” with shared constructions, practices, and norms, all of which have been formed by means of the work of the OECD, G20, and different world actors. However what are the pathways by which this new world tax polity has emerged? Utilizing occasion historical past regression strategies, this Article investigates this query by finding out membership within the OECD/G20 BEPS Inclusive Framework, a multilateral tax settlement amongst 141 member nations that may be a centerpiece of the brand new tax order. Sociological scholarship concerning world polity emergence posits that membership on this Inclusive Framework might have been pushed by normative, coercive, or mimetic processes. Of those potentialities, this Article finds that Inclusive Framework membership appears to have proliferated by means of a mixture of normative and coercion-based pathways.

Particularly, acculturation by means of prior involvement in sure OECD tax initiatives and inclusion in contemporaneous European Union tax haven itemizing processes (a type of naming and shaming) have been related to a considerably greater hazard of membership. Against this, imitation of different nations didn’t look like a big pathway. These findings spotlight how worldwide organizations and blocs have labored in live performance to form worldwide tax coverage and world tax consensus. Extra broadly, they present how world polity proliferation because of worldwide organizations’ management might be amplified by parallel pressures and processes initiated by different highly effective blocs. These findings carry vital implications for the substantive content material of world tax coverage, the place such coverage is made, and its possibilities of success.

https://taxprof.typepad.com/taxprof_blog/2023/01/world-tax-policy-in-the-world-tax-polity-the-oecd-beps-framework.html