Addressing entrenched inequalities permeating society, has been the concern of political justice. So though the term justice has assumed importance in the realm of political science, it is quite relevant to the study of various legal frameworks. The term ‘justice’ has also been used as a tool to assess the competency of a legal framework. Drawing on this premise, it would be opportune to appreciate the work of the international tax practitioners and scholars in assessing the competency of the international tax framework through the justice metric. For instance, Cess Peters, an international Tax scholar, identifies the need for the analysis of the existing international tax framework and principles to study the compatibility of these principles with the concepts derived from moral and political philosophy to the theory and practice of international income taxation. In the course of the understanding of the international tax framework, scholars opine that the policy makers should be rid of a purely functionalist approach and seek to move towards addressing a range of sociological, political and moral factors through the resultant mechanism. This is especially true since the recent developments in International Tax have sought to accommodate the economic, political , social and technical developments. One of the motivations of the international community is to further the development of the states. This issue is highlighted by identifying, one of the reasons for remedying the issues of the tax evasion has been the statistics, that identify that the states with lower income bear a higher loss from the global tax abuse.