The 100th Anniversary of International Institutions and International Taxation

Abstract

The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) was established in 2016 to ensure that interested countries and jurisdictions could be involved in the development of standards on BEPS related issues. The Inclusive Framework is the latest international collaboration formed to address international taxations issues, the origins of which can be traced back a century. Today, the involvement of international institutions such as the OECD, International Monetary Fund, World Bank, and the United Nations in matters of international taxation is accepted as standard practice. But would this be the case if not for the events of a hundred years ago?