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This chapter traces the FTC’s origins from the OECD’s BEPS project in 2013, criticisms of its inclusivity, and key UN milestones like the 2015 Addis Agenda and UNGA resolutions from 2022 to 2024. It details the Ad Hoc Committee’s work and highlights LMIC dissatisfaction and shifts toward UN-led governance.

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The Genesis and Evolution of the UN Framework Tax Convention: Challenging OECD-Led Tax Governance

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  • 发表日期：

    2025年

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  • Edwin Vanderbruggen

摘要

This chapter traces the FTC’s origins from the OECD’s BEPS project in 2013, criticisms of its inclusivity, and key UN milestones like the 2015 Addis Agenda and UNGA resolutions from 2022 to 2024. It details the Ad Hoc Committee’s work and highlights LMIC dissatisfaction and shifts toward UN-led governance.