Digitalisation of the economy leads to significant tax challenges, which require coordination of approaches of states in search of the best solution. The author makes an attempt to present a systematic overview of the last 30 years of intergovernmental cooperation on the platform of the Organisation for Economic Co-operation and Development (OECD) with regard to income taxation in the context of development of the digital economy and significant expansion of companies representing digital and platform businesses. The author aims to answer two questions — first, in what direction and how successfully the development of proposals to improve the legal regulation of income taxation in the context of digitalisation of the economy is progressing within the OECD and, second, whether there are prerequisites for saying that the United Nations (UN) can become a real alternative to the OECD as a platform for the development of tax policy. The focus is made on the work done within the OECD, with the period from the late 1990s to the end of 2024 being covered. The analysis of trends in the work of the OECD, problems and contradictions faced by the international organisation in the implementation of BEPS and BEPS 2.0 projects is presented. In connection with the increasing role of the UN in strengthening international cooperation on tax issues, the steps taken by the international organization in the field of improving the legal regulation of taxation are considered.