Module 6: Global Tax Governance

This forward-looking module examines the evolving landscape of international tax cooperation and governance structures. Students will explore the roles of key international organisations, including the OECD, UN, EU, and G20, in shaping global tax standards. The module covers multilateral instruments, automatic exchange of information frameworks, and emerging challenges in tax transparency. Participants will analyse the geopolitical dimensions of tax policy, including tensions between developed and developing countries, and evaluate future directions for global tax governance, including potential reforms to international tax architecture and the role of emerging technologies in tax administration.