Assessing the United Nations’ Global Mobility Tax Proposals

Over the past few years, the United Nations (UN) has taken a more assertive role in the world of international tax regulations and cooperation, looking to both influence and determine how countries manage the taxation of international business. The October 2024 Tax Committee meeting put forward draft regulations and commentary to address taxation of remote working arrangements, though the proposals could have wider-reaching implications than intended.

With the UN Tax Committee comprised predominantly of members from developing economies, it has set itself apart from the Organisation for Economic Cooperation and Development (OECD), an international institution of 38 developed economies that ...