This paper suggests that smaller bodies and relationships can be formed to meet the gaps and weaknesses of the current global multilateral options. Instead of small states, this paper focuses on how and why regional organisations should strengthen their agency in determining global tax policies and outcomes. These regional voices not only represent the perspectives of member states in the region, but can also aim to align with one another in multilateral platforms.
The paper is structured as follows. The first section provides a theoretical background on the concept of plurilateralism. It then offers reasons based on principles of equity to explain why this form of governance is necessary in the international taxation space. The second section points to the region of Asia as a case study to illustrate why those principles of equity are important, and the impact that arise when they are not adequately observed. The third section returns to the idea of plurilateralism to explore how regional groups might be in better positions to fill the gaps of global multilateral efforts in pursuing those principles of equity.
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