UN tax convention seeks inclusive and more effective rules

A global effort to strengthen the international tax process to make it more fully inclusive and more effective is garnering worldwide support. The OECD? No. Many advocates of this tax reform project are less than impressed by the OECD’s accomplishments to date, with some mocking its “low” 15% global minimum. It is happening at the United Nations, and votes from supportive countries, including certain tax havens and the Russian Federation, have given it a certain momentum.