Historically, the OECD has been the dominant forum for international tax policy-making and cooperation. Recently, however, networks in and around European Union institutions have become key challengers to the OECD, successfully setting alternative agendas and creating alternative rule systems. Specifically, in the area of corporate tax transparency, a controversial and contested policy area that has risen to the top of the global political agenda, the EU has been able to advance regulatory initiatives that were previously resisted at the OECD level. How has this been possible? Through a focus on the micropolitics of tax reform in the EU and OECD arenas, I argue that differences in the institutional positioning of various interests and the policy-making culture can help us explain why similar policies fail or succeed in different fora for international tax cooperation. Evidence is drawn from observations and qualitative interviews with key stakeholders in and around the EU and the OECD.
