UN

Georgia Law Professor Assaf Harpaz publishes article in American University Law Review

University of Georgia School of Law Professor Assaf Harpaz published “Global Tax Wars in the Digital Era” in the American University Law Review (Vol. 75, 2025). The article explores the global conflict over tax governance, particularly the tensions between OECD-led Global North countries and the UN-backed Global South. It argues for a shift toward source-based taxation that would allow countries to tax online businesses that have a “significant economic presence” without a physical one.

The article’s abstract can be found below:

The digital economy fundamentally disrupts international tax principles that rely on physical presence. When a business earns income abroad, the country of residence (where the taxpayer resides) and the country of source (where income is generated) both have legitimate, competing claims to tax that income. The international tax system tends to favor residence-based taxation. The source country has the right to tax business profits only if the enterprise carries on a permanent establishment within its borders, which typically requires physical presence. The permanent establishment standard becomes flawed in a digital economy where profit shifting practices are abundant and businesses no longer need a physical presence in the location of their online consumer markets.

An upcoming United Nations Framework Convention on International Tax Cooperation recognizes these challenges and is overwhelmingly supported by Global South economies. However, the Global North has historically dominated the international tax regime through the Organization for Economic Co-operation and Development (OECD), informally known as the “World Tax Organization.” A U.N. framework convention creates potential conflict in international tax policymaking and would need to bridge the underlying North-South divide.

This Article explores the “tax wars” surrounding the leadership for global tax governance, contrasting the taxing powers and interests of the OECD-led Global North with those of the U.N.-backed Global South. It argues for a shift toward source-based taxation by revisiting the permanent establishment standard. To achieve this, the Article promotes a significant economic presence doctrine that would expand the permanent establishment criteria to include online businesses. This proposal addresses longstanding inequities and is increasingly warranted in a digital economy that does not depend on physical presence.

Harpaz joined the University of Georgia School of Law as an assistant professor in summer 2024 and teaches classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.

Georgia Law Professor Assaf Harpaz publishes article on UN tax negotiations in Caribbean Tax Law Journal

University of Georgia School of Law Professor Assaf Harpaz published the article “UN Tax Negotiations: North–South Tensions and the Challenge of Institutional Legitimacy” for the Caribbean Tax Law Journal special issue on international tax cooperation at the United Nations.

The article abstract can be found below:

The drafting process for a United Nations Framework Convention on International Tax Cooperation, along with two early protocols, is now underway. A UN framework convention represents a Global South effort to shift international tax policymaking from the OECD to the UN. For developing countries, the UN has long been viewed as a more inclusive space for tax policy negotiations, producing more favorable but historically less influential standards compared to the OECD.

Support for the UN framework convention, including its terms of reference, has been sharply divided across traditional Global North-South lines. The backlash following the OECD’s recent two-pillar reform triggered the UN initiative, as Global South countries quickly turned to the UN to begin a new chapter in cross-border taxation. Nonetheless, the UN framework convention faces an uphill battle as the Global North and South fundamentally diverge on questions of choice of forum, tax principles, and the desired scope of the convention. The U.S.’s recent withdrawal from the UN negotiation process casts further doubt on the institution’s capacity to achieve universality and compete with the OECD for the informal title of “World Tax Organization.

This article examines the ongoing UN tax negotiations, focusing on the Global North-South tensions and the historical context of the UN forum shift. It argues that the North-South divide remains a barrier to garnering institutional legitimacy, potentially undermining the framework convention’s viability.

Harpaz joined the University of Georgia School of Law as an assistant professor in summer 2024 and teaches classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.

Georgia Law Professor Assaf Harpaz publishes article on the U.N. Framework Tax Convention

University of Georgia School of Law assistant professor Assaf Harpaz published an article titled “The U.N. Framework Tax Convention: Can It Bridge the North-South Divide?” in the tax publication Tax Notes International.

In this article, Harpaz explains the key issues being addressed in the U.N. framework convention on international tax cooperation, including the global north-south divide and its role in the multilateral process.

The article’s abstract is as follows:

The United Nations recently concluded the second session of negotiations on terms of reference for a framework convention on international tax cooperation. The framework convention presents an opportunity to multilaterally address pressing global tax issues. Its goal is to “strengthen international tax cooperation and make it fully inclusive and more effective.”

The extensively negotiated terms of reference make several substantive commitments, including the fair allocation of taxing rights; tax evasion and avoidance by high-net worth individuals; sustainable development; mutual administrative assistance in tax matters; tax-related illicit financial flows; and prevention and resolution of tax disputes.

The ongoing multilateral effort brings the promise of a more equitable international tax regime. However, support for the U.N.’s work and the substantive issues identified has been sharply divided along global north-south lines. A successful U.N. process will need to acquire legitimacy from both the developed superpowers and the developing countries that have historically been excluded from international tax policymaking decisions.

The article explains the key issues being addressed in the U.N. framework convention on international tax cooperation, including the global north-south divide and its role in the multilateral process.

Assaf Harpaz joined University of Georgia School of Law as an assistant professor in summer 2024 and will teach classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.

Georgia Law Professor Harpaz submits comments for a UN framework convention on international tax cooperation

University of Georgia School of Law professor Assaf Harpaz recently submitted comments on the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.

Harpaz’s comments (available here), together with all other inputs, have been published on the Ad Hoc Committee’s website in preparation for its second session.

Assaf Harpaz joined University of Georgia School of Law as an assistant professor in summer 2024 and will teach classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.

Kannan Rajarathinam (LL.M., ’88) speaks about the future of the United Nations at UGA Law

University of Georgia School of Law alumnus Dr. Kannan Rajarathinam (LL.M., ’88) spoke to students last week about the future of the United Nations in a multipolar world in a lecture entitled, “The UN at a Crossroads.”

Rajarathinam used his decades of experience working at the UN to frame his central question of what lies ahead for the international organization. Founded in 1945, the UN’s main focus over the past 80 years has remained the same: to provide all nations with the opportunity to work together to find shared solutions to shared challenges. From supporting refugees to providing food and vaccines globally, the UN has many ongoing campaigns that realize this vision.

One area where he felt the UN had been particularly successful is in building awareness of and consensus around the global challenge of climate change. He noted that the UN has led over twenty conferences on climate change, and, as a direct result of their commitment to this topic, climate security is a top concern for many western nations. Although there is still much work to be done, Rajarathinam stated that shared solutions, like a fund being developed to aid the Global South in managing the disproportionately-felt effects of climate change and technology-sharing to establish renewable energy systems worldwide, are more likely to find consensus due to the inclusive design of the UN.

There are many challenges to the UN’s role in the new multipolar landscape, including the emergence of regionally-focused forums like BRICS and the G20, international development initiatives like China’s Belt and Road Initiative, and ongoing conflicts like Russia’s invasion of Ukraine and the Israel-Hamas war. Rajarathinam believes that the ability of the UN to offer all 193 Member States from India to Nauru an equal vote is its main strength in withstanding this contemporary power shift. He concluded his talk by observing that, now that we are entering into a multipolar global landscape, no one country has the ability to control history anymore – and that, as a result, the world will be more colorful.

After his afternoon lecture, Rajarathinam met with current LL.M. students to discuss his career in the UN. Students shared their backgrounds and professional aspirations and were able to get advice from Rajarathinam and his wife, Usha.

Rajarathinam recently retired after nearly three decades of UN peace keeping and political work in the former Yugoslavia, Cyprus, Afghanistan, Iraq, Sudan and Somalia. Prior to the UN, he briefly practiced and taught law in India. A commentator of international and political affairs in India, he is the author of two political biographies of Indian leaders and his next work, on the political history of his state of Tamil Nadu in India is due next summer.

Chase Sova, senior director of Public Policy and Research at World Food Program USA, speaks at UGA Law

Senior director of Public Policy and Research at World Food Program USA (WFP USA) Chase Sova spoke to students about the intersection of international law and policy as it relates to the global challenge of food insecurity Monday here at the University of Georgia School of Law.

Sova began his talk by explaining the relationship between WFP USA, a US-based non-profit organization, and the United Nations World Food Programme, which the WFP USA works to support stateside. He then discussed the global food insecurity landscape and how it is driven primarily by climate change, conflict, and economic disruptions, or shocks. Sova established links between international trade law and food insecurity, especially in the context of recent global events like the COVID-19 pandemic and the Russian invasion of Ukraine. He introduced students to the current debates about whether policies resulting in extreme food insecurity and starvation could be violations of international human rights law. Students were able to ask Sova questions about his educational background, his advice to those seeking careers in public service, and job opportunities for students interested in the work of the WFP USA.

Before his current position with WFP USA, Sova worked with the United Nations Food and Agriculture Organization (FAO), International Center for Tropical Agriculture (CIAT) and the CGIAR Research Program on Climate Change, Agriculture and Food Security (CCAFS). He has consulted with the World Bank, Johns Hopkins, and Tufts University. Interested in the intersection of food insecurity and conflict, humanitarian assistance, climate change, and sustainable agriculture, Sova has worked on food systems in 15 developing countries across Latin America, sub-Saharan Africa and South Asia. He has led several major research initiatives including WFP USA’s Winning the Peace: Hunger and Instability flagship report. Sova has served as an expert witness at the Senate Foreign Relations Committee, his writing has been featured extensively in peer-reviewed journals, and he regularly lectures on food insecurity at Universities in Washington, D.C. He delivered a TEDx talk on “Winning the Long Game in the Fight to End Hunger” in 2018. Sova earned his Ph.D. from Oxford University.

This event was part of a visit organized by the UGA Office of Global Engagement under the leadership of the Associate Provost for Global Engagement, Martin Kagel, as part of the FYOS Global Citizenship Cluster series. It was cohosted by the Terry College of Business.