The FTC proposes a pivotal shift toward inclusive, equitable global tax governance, driven by Global South initiatives, but faces implementation hurdles. Success requires operationalizing principles through additional and new normativity to achieve practical outcomes, leveraging areas of consensus.

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Conclusions

  • Edwin Vanderbruggen

摘要

The FTC proposes a pivotal shift toward inclusive, equitable global tax governance, driven by Global South initiatives, but faces implementation hurdles. Success requires operationalizing principles through additional and new normativity to achieve practical outcomes, leveraging areas of consensus.