Global tax governance is undergoing significant transformation, yet decision-making remains concentrated in institutions like the OECD, often sidelining developing regions. Although the UN Framework Convention on International Tax Cooperation signals progress towards more inclusivity, it does not establish a standing global tax body, nor does it address the entrenched power asymmetries that have long disadvantaged developing countries.

This research-based policy brief therefore advocates for the establishment of regional international tax fora across the globe, starting with Africa, Latin America, and the Asia-Pacific, modelled on existing regional economic community structures. Drawing on the AU’s evolving tax governance framework and the African Tax Administration Forum’s role in policy coordination, this policy brief suggests that regional tax forums can enhance policy coherence, address regional tax challenges, provide a unified voice in global tax negotiations, and further inclusive international tax cooperation.

Such a regional approach aligns with the G20’s emphasis on inclusive tax cooperation. The proposal builds on evidence showing that African, Latin American, and Asia-Pacific nations often struggle to benefit from global tax initiatives like Pillar One, which generates minimal tax revenue for developing countries. Instead, countries have increasingly turned to unilateral measures. A coordinated regional tax forum would help harmonise such measures while mitigating risks of tax competition and trade disputes.

In the Asia-Pacific, regional integration efforts demonstrate the region’s willingness to embark on regional initiatives. The UN Economic and Social Commission for Asia and the Pacific has already proposed an Asia-Pacific Tax Forum. Meanwhile, the Latin American region has recently established the Platform for Taxation in Latin America and the Caribbean, engaging ministerial and tax administration staff in international tax policy discussions. This policy brief expands on such efforts by outlining decision-making frameworks and technical support mechanisms that would strengthen regional autonomy while at the same time engaging with global tax governance institutions.

By institutionalising regional tax forums, Africa, Latin America, and the Asia-Pacific can amplify their influence in G20-led initiatives, ensure fairer tax policy outcomes, and enhance global tax governance inclusivity. This approach aligns with the G20’s agenda of strengthening international cooperation while acknowledging economic and political realities.