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Centre for Commercial Law Studies

UN foray into tax policy will benefit emerging economies

Dr Vasiliki Koukoulioti has co-authored an opinion piece for devex on the United Nation's recent resolution on tax cooperation.

Image of a globe with Africa in daylight and Asia in night on a black background

Tax policy has traditionally been set by the OECD. However, the UN's recent resolution on tax cooperation opens the door to forum shopping for countries worldwide. This has drawn mixed reactions, with some seeing it as a step towards a fairer international economic system, and some seeing it as unnecessary.

In the article, the authors outline three possible scenarios that could come from coexisting tax regimes.

The article is co-written by Dr Vasiliki Koukoulioti, Lecturer in Tax Law at Queen Mary University of London, and Richard Clark, an Assistant Professor of Government at Cornell University.

Read the full article on devex (subscription required).



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