Philosophical Reconstruction of Distributive Justice in the OECD Global Minimum Tax from the Perspective of Al-Adl and Al-Musawa

Abstract

The concept of distributive justice in the implementation of the OECD's Global Minimum Tax (Pillar Two) has tended to be understood in technocratic terms through uniform tariff parameters, which in international legal practice risks reducing the fiscal sovereignty and economic competitiveness of developing countries. However, in the context of philosophical reconstruction, distributive justice is a manifestation of the principles of Al-Adl and Al-Musawah, which should be based on the reality of economic capacity and objective value contributions in the source country. This study aims to analyse the ontological basis of global tax policy through an Islamic legal philosophy approach and to reformulate the criteria for distributive justice in the digital economic ecosystem through the integration of the Islamic principle of proportionality. The method used was normative legal research with an Islamic legal philosophy approach, supported by qualitative analysis of the OECD Model Rules documents, classical muamalah fiqh literature, and contemporary Islamic economic thought texts. The results of the study show, first, that philosophically, the concept of global tax justice must transform from a binary uniformity system to ‘Proportional Justice’ that recognises the diversity of the fiscal capacities of countries around the world. Second, this study offers the concept of ‘Inclusive Fiscal Justice’ which legitimises the right of source countries to levy taxes as a more precise, fair and humane instrument of sovereignty protection. These findings broaden the horizons of Islamic law towards substantive justice based on global wealth distribution and responsive to the protection of developing countries' interests in the modern economic era.