The main question addressed in this book chapter is: Are the OECD transparency and BEPS Framework the right framework for a global and sustainable tax governance that benefits not only OECD and G20countries but also non-OECD and non-G20 countries, including developing countries? In order to answer this question, this chapter will provide an analysis of sustainable tax governance taking into account the sustainable development goals (SDGs) that the global tax initiatives aim to address and the mechanisms to achieve these goals. Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei
