CYIL vol. 14 (2023)

PAVLÍNA KRAUSOVÁ CYIL 14 (2023) represents a significant development in international tax governance. In this regard, the role of international organizations in establishing the Global Minimum Tax remains pivotal, encouraging the willingness of states to submit to common rules instead of engaging in potentially harmful tax competition. Debates to renegotiate the structure of instruments and institutions facilitating this cooperation will be held in the UN, in an effort to uphold the standards of legitimacy, expertise, and effectiveness. Despite remaining challenges, ongoing efforts towards greater international tax cooperation hold promise for a more equitable and sustainable global tax system.

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