OECD vs. UN: Who Shapes the Future of Global Tax?

Podcast: Offshore Tax with HTJ.tax · htjtax

Opublikowano: 2026-10-21

OECD vs. UN: Who Shapes the Future of Global Tax? The OECD–UN Divide: Strategic Risks for Cross-Border Businesses International taxation is entering a period of significant change. For internationally mobile entrepreneurs, digital service providers and cross-border businesses, the debate is no longer only about where profits are taxed. It is also about which countries should have taxing rights, how cross-border services should be treated, and what happens when different jurisdictions impose competing tax claims. Two major institutions are shaping this debate: the Organisation for Economic Co-operation and Development (OECD) and the United Na...