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Three Global Tax Policy Ideas in Need of a Reality Check

taxfoundation.org · published 11 February 2026

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https://www.taxobservatory.eu/www-site/uploads/2026/01/Revisiting-Formulary-Apportionment-in-the-UN-Tax-Negotiations.pdf

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https://www.g24.org/wp-content/uploads/2024/06/G-24_proposal_for_Taxation_of_Digital_Economy_Jan17_Special_Session_2.pdf

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https://taxjustice.net/press/eu-losing-5-times-greenlands-gdp-to-trumps-tax-conquest-experts-warn-as-un-tax-talks-resume/

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https://www.imf.org/en/publications/wp/issues/2025/10/24/shaping-services-trade-the-heterogenous-effects-of-withholding-taxes-571345

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https://financing.desa.un.org/what-we-do/ECOSOC/tax-committee/tax-committee-home

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https://iccwbo.org/news-publications/report/economic-impact-of-article-12aa-new-un-tax-model-provision-on-cross-border-services/

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