Litany of failure: the OECD’s stewardship of international taxation

This new briefing catalogues the various problematic issues that have emerged through the OECD’s leadership of standard-setting in international taxation. These have included failures of inclusivity, failure to address structural racism, shortcomings with regard to accountability and adherence to professional standards, and the manifest inadequacy of its proposed ‘two-pillar solution’. It argues that, in both process and outcome, the OECD has not complied with human rights standards in its leadership of tax negotiations.