Peter HonglerSimon Habich2024-05-082024-05-082024-04-22https://www.alexandria.unisg.ch/handle/20.500.14171/120090In this article, Hongler and Habich explain that upcoming U.N. negotiations should look to establish the institutional groundwork for a more credible evolution of the international tax system, recognizing that a global consensus may not be imperative across all tax-related domains, and instead should strive for global inclusivity.enjournal article