Cross-border tax challenges in global finance involve complex issues such as base erosion and profit shifting (BEPS), where multinational corporations (MNCs) exploit tax rules to shift profits to low-tax jurisdictions, reducing tax revenues for higher-tax countries. This practice creates unfair competition and undermines tax fairness. International tax treaties and agreements add complexity, as they require careful interpretation and application across jurisdictions, leading to disputes over tax jurisdiction and allocation of taxing rights. The lack of uniformity in tax regulations across countries results in ambiguity and disputes regarding the allocation of taxing rights and the determination of taxable income. To address these challenges, the OECD/G20 BEPS project has been implemented to modernize international tax rules and combat tax avoidance strategies. Key initiatives include the introduction of Country-by-Country Reporting (CbCR) to enhance transparency and the development of minimum standards for tax treaty dispute resolution. These measures aim to improve tax transparency, promote sustainable tax behavior, and ensure taxpayer certainty. Additionally, digitalization and technology solutions are being explored to streamline tax compliance processes and improve cross-border tax administration. Enhancing international cooperation through multilateral agreements and information exchange mechanisms is crucial for effective tax enforcement and reducing opportunities for tax evasion. The future outlook for cross-border tax challenges includes the impact of digital identification, technological advancements, environmental considerations, and international tax competition. Addressing these challenges requires a comprehensive and coordinated approach at the international level to ensure effective taxation and compliance in an increasingly interconnected global economy. Recommendations include continued efforts to strengthen multilateral agreements, foster innovation in tax administration, and implement comprehensive solutions to create a fair and conducive environment for sustainable economic growth.Cross-border tax challenges in global finance involve complex issues such as base erosion and profit shifting (BEPS), where multinational corporations (MNCs) exploit tax rules to shift profits to low-tax jurisdictions, reducing tax revenues for higher-tax countries. This practice creates unfair competition and undermines tax fairness. International tax treaties and agreements add complexity, as they require careful interpretation and application across jurisdictions, leading to disputes over tax jurisdiction and allocation of taxing rights. The lack of uniformity in tax regulations across countries results in ambiguity and disputes regarding the allocation of taxing rights and the determination of taxable income. To address these challenges, the OECD/G20 BEPS project has been implemented to modernize international tax rules and combat tax avoidance strategies. Key initiatives include the introduction of Country-by-Country Reporting (CbCR) to enhance transparency and the development of minimum standards for tax treaty dispute resolution. These measures aim to improve tax transparency, promote sustainable tax behavior, and ensure taxpayer certainty. Additionally, digitalization and technology solutions are being explored to streamline tax compliance processes and improve cross-border tax administration. Enhancing international cooperation through multilateral agreements and information exchange mechanisms is crucial for effective tax enforcement and reducing opportunities for tax evasion. The future outlook for cross-border tax challenges includes the impact of digital identification, technological advancements, environmental considerations, and international tax competition. Addressing these challenges requires a comprehensive and coordinated approach at the international level to ensure effective taxation and compliance in an increasingly interconnected global economy. Recommendations include continued efforts to strengthen multilateral agreements, foster innovation in tax administration, and implement comprehensive solutions to create a fair and conducive environment for sustainable economic growth.