Boston College Law School Digital Commons @ Boston College Law School Boston College Law School Faculty Papers 2-1-2010 Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World Diane M. Ring Boston College Law School,
[email protected] Follow this and additional works at: http://lawdigitalcommons.bc.edu/lsfp Part of the Banking and Finance Commons, Commercial Law Commons, International Law Commons, Law and Economics Commons, Organizations Commons, Taxation-Transnational Commons, and the Tax Law Commons Recommended Citation Diane M. Ring. "Who is Making International Tax Policy? International Organizations as Power Players in a High Stakes World." Fordham International Law Journal 33, no.3 (2010): 649-722. This Article is brought to you for free and open access by Digital Commons @ Boston College Law School. It has been accepted for inclusion in Boston College Law School Faculty Papers by an authorized administrator of Digital Commons @ Boston College Law School. For more information, please contact
[email protected]. RING_K-FINAL 5/22/2010 2:58 PM ARTICLES WHO IS MAKING INTERNATIONAL TAX POLICY?: INTERNATIONAL ORGANIZATIONS AS POWER PLAYERS IN A HIGH STAKES WORLD ∗ Diane Ring INTRODUCTION In a world in which international tax policy is no longer predominantly within the purview of the individual state, and the number of important international tax questions has grown dramatically, where is the locus of power? If there are many questions regarding international tax policy, and if they must be evaluated beyond the level of the individual state, where is the evaluation taking place? Who is directing it and what is the nature of their influence? These questions all point to the examination of international organizations in shaping tax policy.