The growing role of taxation in Public international law

Abstract

Taxation has taken on a growing role in this new contemporary international law. The OECD, linked to the richest countries, is leading this work, while the less developed countries, which are in the majority in the UN General Assembly, are supporting an initiative to prepare an international treaty, one of the objectives of which could be to increase tax collection in those least developed countries. Taxation, in addition to having gained prominence on the international agenda, has been the subject of jurisprudence by the international courts charged with defending human rights.