Abstract
The latest developments at the level of the United Nations aiming at promoting more inclusive and effective international tax cooperation underly a significant momentum within the complex dynamics of global taxation. The objective of the present contribution is to offer a reflection upon international tax cooperation in light of the 2024 Montesquieu lecture. More in particular, this contribution aims at proposing an alternative approach based on a global legal pluralist stance. In the opinion of the author, not only this legal pluralist approach fully acknowledges substantive tax sovereignty, but also represents a realistic path towards a more inclusive and effective international tax cooperation framework.