Are we at a critical point of international tax cooperation?
The latest research by Professor Michael Dirkis and Professor Kerrie Sadiq discusses a significant point in time, after six decades, when the roles of the United Nations and the OECD may reshape the global tax regulatory architecture!
The paper was presented at the 37th ATTA conference recently held (14th – 16th 2026) in Wellington, NZ.
See the slides here Dirkis and Sadiq Everything-Old-is-New-Again.