Exploring the prospects for the FTC’s transformative potential, this chapter addresses North-South divides, consensus on cooperation needs, protocol challenges and opportunities, and integration of principles like equity into DTAs. It highlights challenges like complementarity with OECD work and the aspirational nature of principles, urging tangible outcomes beyond rhetoric.

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Can the Framework Tax Convention Reshape the Global Tax System? Challenges and Opportunities Going Forward

  • Edwin Vanderbruggen

摘要

Exploring the prospects for the FTC’s transformative potential, this chapter addresses North-South divides, consensus on cooperation needs, protocol challenges and opportunities, and integration of principles like equity into DTAs. It highlights challenges like complementarity with OECD work and the aspirational nature of principles, urging tangible outcomes beyond rhetoric.