Building Blocks of an International Tax Order: A Foreword

Key Points

• This foreword sets the stage for discussions on creating an international tax framework.
• Summarizes context from the December 2025 conference at Max Planck Institute.
• Highlights featured articles on international tax cooperation.
• Examines mechanisms and principles for effective taxation.
• Identifies key challenges in international tax due to geopolitical shifts.
• Discusses proposals for enhancing tax cooperation among nations.
• Emphasizes the need for adaptive tax frameworks in a fragmented economy.

Abstract