The primary legal role of the United Nations on international Tax Cooperation and Global Tax Governance: Going on a new International Organization on Global Tax Cooperation and Governance under the UN “Family”(*)

Eva Andrés Aucejo

Resumen


This study will prove useful in expanding our understanding of the United Nations as the body with capacity, suitability, and competence to assume the role of governing and carrying out a global design of the Global Tax Governance architecture, as well as s well as to establish the bases, principles and areas of international tax cooperation. Public International Law rules and general “Principles and Purposes” of the Global Legal Order have been extrapolated to international tax law to achieve this conclusion. Furthermore, we propose the creation of an international organization on International Fiscal Cooperation and Global Fiscal Governance within the UN family itself.

International tax cooperation is a crucial instrument to enhance domestic public resources and to avoid international tax fraud fighting against the flow of illicit capital, as stated in the Addis Ababa Action Agenda, in accordance with the provisions of the 2030 Agenda of United Nations, Monterrey Consensus and Doha Declaration. Nowadays, after the covid-19 pandemic, it is an unquestionable necessity.

 


Palabras clave


International Tax Cooperation; Global Tax Governance; United Nations; Global Legal Order; Digital Economy; Addis Ababa Action Agenda; 2030 UN Agenda; Principles of international tax cooperation; International Tax Fraud.

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DOI (PDF (English)): https://doi.org/10.1344/REYD2020.21.32159

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