20/02/25

UN International Tax Cooperation: Counting The Compliance Costs

The United Nations (UN) has set its sights on a new international regulatory objective: international tax cooperation. The range of issues the organisation has included in this project is vast, from taxation of high-net-worth individuals and illicit financial flows, to cross border taxation and digital services. This article will not address whether the UN is the correct forum for these discussions, the prospects for success, or even what success might look like. Instead, it will address one of the most important unanswered questions: what are the compliance costs and feasibility of compliance for taxpayers and tax administrations?

Evaluating The Economic Conseq…