The recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.

中文翻译：

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国际税收的转型

2008 年的经济衰退引发了一场政治危机，引发了一场史无前例的国际项目，以遏制企业逃税。本文认为，与主流学术观点相反，这一努力改变了国际税收——改变了它的参与者、议程、机构、规范，甚至它的法律形式。或许最重要的是，堵住企业税收漏洞的努力扩大了收入方面的分歧，威胁到了已有百年历史的税收协定框架。本文确定并批判性地评估了这些变化。