OECD

Within the United Nations, there is a little-known debate about the status of global tax regulation. In August 2023, UN Secretary-General António Guterres released a draft document called ‘Promotion of Inclusive and Effective International Tax Cooperation at the United Nations’. This document comes out of a long debate led by the Global South about the unregulated behaviour of transnational corporations (especially the ways in which they avoid taxation) and about the fact that discussions regarding regulations have been dominated by Global North countries (notably those in the Organisation for Economic Cooperation and Development, or OECD, an intergovernmental platform largely made up of the richest countries in the world).