My ethnographic research project explores global efforts to regulate the taxation of transnational business and corporations in the wake of wide spread concern that the current international tax principles drawn from national experiences to share tax jurisdictions have not kept pace with todays changing business environment.Domestic rules for international taxation and internationally agreed standards have been frequently criticized for remaining grounded in an economic environment characterized by a low degree of economic integration across borders, rather than today’s environment of global corporate taxpayers whose businesses practices are much more flexible, mobile and well connected. As a result of the mobility of people, goods and capital there is increasing international concern that big business and corporations are paying too much (double taxation) or too little (double non taxation) tax and that the current tax rules and agreements are “unfair”, “unjust”, “inefficient” and “impractical”.This research project asks how state, non-state and intergovernmental actors close this regulatory gap. The project analyses international corporate tax making experiences, practices and knowledge of state, non-state and intergovernmental actors who are currently involved in the (re-) making of international tax laws. How do they meet and greet, exchange information, convince each other, forge agreements, discuss policy problems and come up with a consensus?The project focuses on how international standard setting bodies (OECD; Committee of Fiscal Affairs (CFA)), transnational corporate tax payers, tax service firms and tax justice advocacy networks (“Tax Justice Network” (TJN)) interact, negotiate and shape in practice current international corporate tax standards and policies.