Dissemination of Tax Good Governance Standards by the European Union and the OECD: A Comparative Analysis of Changes in Treatment and Tone

This article sets out to shed light on the evolution of the dissemination of tax good governance standards by the European Union and the OECD, provide potential explanations for the diametrical developments in treatment and tone, and critically assess the European Union’s current approach in light of the global socio-political context.