Editorial: The Great Decoupling of Global Tax Governance – The Paradigm Shift From Paris to New York

For three decades, the global tax landscape operated under a singular, if imperfect, architecture: the OECD’s “Inclusive Framework.” However, the 2025 Sevilla Commitment and the subsequent April 2026 UN ECOSOC Forum have formalized a historic fracture. We are no longer looking at a unified global tax reform; we are witnessing a high-stakes competition between two distinct regulatory philosophies: the OECD’s Two-Pillar Solution and the emerging UN Framework Convention on International Tax Cooperation. For C-suite executives and tax directors, this is