This chapter examines the historical and contemporary dynamics of global tax governance, with a particular focus on the long-standing inequalities faced by African nations. Tracing the origins of international taxation to colonial economic exploitation, the discussion underscores how these mechanisms have perpetuated economic disparities between nations, allowing dominant states to assert control over their less powerful counterparts. For example, through the challenges posed by aggressive tax planning by multinational corporations, which have resulted in significant revenue losses for developing nations, impacting their fiscal stability and economic potential. This discourse is of paramount importance as it directly influences tax policies, trade relations, and investment decisions. Inaccurate or inequitable tax policies can skew trade balances and deter potential investors, thereby hindering economic growth and development. However, a notable shift is observed with African nations now challenging these historical asymmetries and proactively participating in global tax discussions as seen by the recent passage of the United Nations resolution (A/C.2/788/L.18/Rev.1) on Promotion of Inclusive and Effective International Tax Cooperation at the United Nations. This resolution presents an opportunity for the UN to lead on developing the normative content for global tax governance as opposed to the OECD—a forum that stands accused of lacking in inclusivity, oblivious to African context specificity and not bridging technical, capacity, and resource asymmetries. The chapter concludes by advocating for an inclusive and equitable global tax system that is non-OECD led, emphasising the urgent need for reforms that recognise and rectify historical injustices which in turn will align tax, trade, and investment strategies for holistic economic growth.