VAT and Indirect Taxes: Rethinking International Taxation

This article examines VAT, digital transaction taxes and climate-related charges, highlighting their interaction in an economy shaped by digitalization and decarbonization under fragmented rules. It argues that these indirect taxes should move to the centre of international tax debate, and be coordinated systematically rather than treated in silos, within a multilateral framework that is UN-led and OECD-informed.