This book provides a coherent, argued, discussion of the need for a global organization for coordinating tax policy and administration for cross-border transactions. It provides a comprehensive overview of the coordination debate in the tax policy context, enabling readers to be fully apprised of all the key issues being discussed currently. Debates have raged for some time of the desirability (or otherwise) of an international organization to foster greater tax global coordination. However, this debate has provided little in the way of concrete proposals to articulate the potential scope of such a body. This book fills this gap. It outlines the creation of a standalone organization with a specific initial jurisdiction. It then proposes a process that would enable such an organization to gradually assume greater responsibility for coordinating administrative tax policy and processing of business transactions with cross border implications. The book uses the examples of binding (advance) rulings and advance pricing agreements to illustrate the possible benefits such an organization would bring. Scholars and students of international law, taxation, political science and policy, together with practitioners and policy makers, will be particularly interested in this work.