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From the OECD to the UN: International Tax Reform and the Role of South Africa in the G20
The briefing note critiques the OECD's Two-Pillar solution for being undemocratic and providing minimal revenue benefits to developing countries, particularly in Africa. It advocates for a transition toward a UN-led international tax architecture that ensures equal participation for all states. The author urges South Africa, during its 2025 G20 Presidency, to build consensus for taxing the super-rich and to support the Africa Group's efforts within the UN process to curb illicit financial flows and tax avoidance.
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Document type: Briefing
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