ABSTRACT

INTRODUCTION

The taxation of multinational companies is a topic that continues to cause cynicism in parts of society. The media attention in response to the ‘ Lux Leaks ‘ is a good example of this continuing lack of trust. Politicians are taking concerted action to improve the international tax system with the Base Erosion and Profit Shifting project. This project is being welcomed for its efforts to make real changes, but at the same time critics take the view that the decision-making processes of current international tax governance are lacking democratic legitimacy. There is therefore a strong need to rethink these decision-making processes of democratic international tax governance. The implementation of such changes will, however, certainly take considerable time and political courage. The purpose of this chapter is to focus on alternative – and possibly complementary – ways to improve the legitimacy of international tax law. In what way can we improve democratic international tax governance in the absence of more democratic (supranational or international) decision-making processes? In this way, this chapter constitutes a new element of my efforts to improve democratic international tax governance.