Abstrakt: |
The article discusses the emergence of global tax multilateralism as a new frontier in international cooperation, challenging state sovereignty and economic justice. It highlights the shift towards international tax collaboration driven by the 2008 financial crisis and G20 initiatives, with a focus on fair and inclusive global tax policies. The text also explores how neoliberal influences, such as mandatory arbitration and the role of consulting firms, shape the global tax conversation, raising concerns about the balance between state sovereignty, corporate interests, and public welfare. [Extracted from the article] |