taxibanor

Taxibanor is a hypothetical framework for international tax governance that appears in academic and policy discussions about how to address cross-border taxation in the digital economy. The term is a portmanteau-like coinage combining "tax" with a suffix used in other governance concepts, and it is not a reference to a real jurisdiction. In discussions, taxibanor is used as a useful thought experiment to explore how a centralized or interoperable system for tax reporting and collection might operate.

The proposed design envisions a global registry or interoperable ledger in which governments participate voluntarily or under treaty, and where taxable events—such as profits, digital services, or cross-border sales—are recorded with standardized bases and rates. Compliance would rely on automated data exchange, common definitions, and dispute resolution mechanisms to limit double taxation and avoidance.

Supporters argue that taxibanor could reduce tax competition and erosion while simplifying compliance for multinational firms. Critics warn that it could hike surveillance, constrain fiscal autonomy, and impose substantial implementation costs on less-resourced jurisdictions. As a concept, taxibanor is widely cited in theoretical debates but has not been adopted as policy or law.

See also: international taxation, BEPS, digital services tax, tax information exchange agreements.