这样一个机构必须在联合国框架下运行，联合国拥有必要的机构合法性，能够以一致的全球标准打击税收不法行为、确保全球公司利润公平纳税，从而有效应对全球化挑战。
Such a body must operate under the auspices of the United Nations, which bears the institutional legitimacy necessary to respond effectively to the challenges of globalization with coherent global standards to combat abusive tax practices and ensure fair taxation of corporate profits worldwide.