'The Right Forum: A New Era in International Tax Cooperation' highlights the negotiation of the United Nations Framework Convention on International Tax Cooperation as a major shift away from historic OECD control over international taxing matters. Unlike the OECD, where wealthier nations dominate decision-making, the UN framework offers equal representation among all States, allowing developing countries to effectively raise their voices and shape global tax rules.

The publication underscores how this new process aims to redress pre-existing inequalities in the negotiating leverage among States when dealing with critical topics such as curbing tax avoidance, challenging harmful fiscal practices and ensuring fairer taxation of multinational corporations. As negotiations continue, it presents a historic opportunity to build a more just and equitable tax system that prioritises sustainable development and economic justice over historically dominant interests from the Global North.'