Towards an International Code for administrative cooperation in tax matter and international tax governance

There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and betwee...

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Bibliographic Details
Main Author: Andrés Aucejo, Eva
Format: Article
Language:English
Published: 2018
Subjects:
Code
international cooperation
FATCA
automatic exchange of information
common reporting standard
global code in tax matters
Art
26 MC Organisation for Economic Cooperation (OECD) and Development
soft law
global forum
tax administrations
interna
Código
cooperación internacional
fatca
intercambio automático de información
Código Global
administraciones tributarias
artículo 26 Modelo de Convenio de la ocde (Organización para la Cooperación Económica y el Desarrollo)
Estándar Común de Reporte-ocde
gobernanza fiscal internacional
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6382014
Source:Revista Derecho del Estado, ISSN 0122-9893, Nº. 40, 2018, pags. 45-85
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Towards an International Code for administrative cooperation in tax matter and international tax governance
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