Nederlandse IFA branch steunt onderzoek van Sieb Kingma en Marcel Schaper (Maastricht University) naar de toenemende rol van de G20 in de ontwikkeling van het internationale fiscale landschap. Het onderzoek is totstandgekomen mede dankzij financiele steun van de Nederlandse IFA Branch. Het onderzoek is hier te raadplegen.
In 2012, the Group of 20 (G20) mandated the Organisation for Economic Co-operation and Development (OECD) to fundamentally reform international tax standards through the Base Erosion and Profit Shifting (BEPS) project. While much research has already focused on the content of the ensuing changes, the G20’s role in the international tax regime has garnered little attention. This paper investigates the G20’s role as a global policy maker in the international tax regime. Drawing from the theories of neofunctionalism and neoinstitutionalism, we seek to determine through an institutional approach how the G20 functions. Our analysis-framework comprises seven components reflecting the role, competences, interests, and activities of the G20 in the area of global tax governance, and particularly in the context of the BEPS project. We will also highlight the relationship between the G20 and the OECD to this background. We conclude that the G20’s functioning can be best described as the global agenda-setter and political consensus builder on international tax matters.