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I suggest that all of these conditions must be met if we are to have a durable set of global rules that will not be challenged over the coming decades and if countries are to be persuaded to avoid unilateral measures. The EU has a special opportunity to show leadership here and to help shape the rules for decades to come in ways which enhance international tax cooperation.

María Teresa Soler Roch

Emeritus Professor of the University of Alicante. Spain

International Tax cooperation is supposed to be a landmark in the so called post BEPS era. In this respect, international and supranational organizations have done and are still doing a tremendous work, facing new and relevant challenges and moreover, the risk of the lack of consensus and the widespread of unilateral solutions, thus menacing the multilateral approach intended to set up a new legal framework for International Taxation.

Tax Justice and Tax Power are the core questions at the center of the current and ongoing debate. Two different scenarios but at the same time connected, because more fairness in the International Tax System may have an impact in tax policy decisions. In any case, and whatever may be the scope of this connection, both objectives have in common the need for tax cooperation in order to get effective solutions. The task is not easy and the tensions between multilateral and unilateral approach will be there all along the process.