The United Nations is discussing a new international tax collection cooperation regime that, among other things, aims to extract money from the oil and gas industry for climate change. It is not the first attempt to make the industry pay, and it will not be the last. The idea’s chances of success, however, remain uncertain. The idea is part of the Framework Convention on International Tax Cooperation, a deal that is currently being negotiated at the UN headquarters in New York with a view to improving tax collection globally—and raising…