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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2018
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| 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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Revista Derecho del Estado, ISSN 0122-9893, Nº. 40, 2018, pags. 45-85
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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) soft law Estándar Común de Reporte-ocde gobernanza fiscal internacional |
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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) soft law Estándar Común de Reporte-ocde gobernanza fiscal internacional Andrés Aucejo, Eva Towards an International Code for administrative cooperation in tax matter and international tax governance |
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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 between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.
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Article
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| author |
Andrés Aucejo, Eva
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| author_facet |
Andrés Aucejo, Eva
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| author_sort |
Andrés Aucejo, Eva
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| title |
Towards an International Code for administrative cooperation in tax matter and international tax governance
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| title_short |
Towards an International Code for administrative cooperation in tax matter and international tax governance
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| title_full |
Towards an International Code for administrative cooperation in tax matter and international tax governance
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| title_fullStr |
Towards an International Code for administrative cooperation in tax matter and international tax governance
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| title_full_unstemmed |
Towards an International Code for administrative cooperation in tax matter and international tax governance
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| title_sort |
towards an international code for administrative cooperation in tax matter and international tax governance
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| publishDate |
2018
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https://dialnet.unirioja.es/servlet/oaiart?codigo=6382014
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1709747123637977088
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dialnet-ar-18-ART00012600462018-04-25Towards an International Code for administrative cooperation in tax matter and international tax governanceAndrés Aucejo, EvaCodeinternational cooperationFATCAautomatic exchange of informationcommon reporting standardglobal code in tax mattersArt26 MC Organisation for Economic Cooperation (OECD) and Developmentsoft lawglobal forumtax administrationsinternaCódigocooperación internacionalfatcaintercambio automático de informaciónCódigo Globaladministraciones tributariasartículo 26 Modelo de Convenio de la ocde (Organización para la Cooperación Económica y el Desarrollo)soft lawEstándar Común de Reporte-ocdegobernanza fiscal internacionalThere 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 between States, taxpayers and intermediary’s agents. It follows a wide concept of tax governance. The findings of this research have highlighted several practical applications for future practice. article analyses, firstly, the State of the question, starting with the legal sources (international and European sources of hard law and soft law) reviewing the differences with the Code as here proposed. It also examines some important Agents who emit relevant normative in international administrative tax cooperation and the role that these agents are developing nowadays (sometimes international organizations but also States like the United States, which Congress enacted the Foreign Account Tax Compliance Act, FATCA). Overlapping and gaps between different regulations are underlined. Finally, the consequences of this “General Code” lack for the functioning of a good international governance, are described. Hence, the need to create an International Cooperation Code on tax matters and international fiscal governance is concluded. That Code could be proposed by any International Organization as the World Bank nature, for instance, or the International Monetary Fund or whichever International or European Organization. This instrument could be documented through a multilateral instrument (soft law), to be signed by the States to become an international legal source (hard law). Filling this Code as Articulated Text (form) could be very useful for the International Community towards an International Tax Governance.No existe un Código Global que incluya el deber de cooperación administrativa en materia fiscal entre las autoridades tributarias del mundo, concerniente al sistema tributario global. Este artículo propone la creación de un Código Global de cooperación administrativa en temas fiscales, que incluya tanto las relaciones entre las administraciones tributarias como las relaciones entre las administraciones tributarias, los contribuyentes y los agentes intermediarios. Acoge por tanto un concepto amplio de gobernanza fiscal internacional. Los resultados de esta investigación podrán tener importantes repercusiones prácticas. Este artículo analiza, en primer lugar, el estado de la cuestión, constatando cuáles son las fuentes jurídicas (internacionales y europeas, de hard law y de soft law) creadas hasta el momento y sus diferencias con el código que aquí se propone. También se estudian algunos importantes agentes que emiten las principales normativas en materia de cooperación administrativa internacional y el rol que desempeñan (dichos agentes son organizaciones internacionales, pero también Estados como Estados Unidos, cuyo Congreso emitió la norma “Foreign Account Tax Compliance Act”, fatca). Se analizan solapamientos y lagunas de tales normativas. Se detectan las consecuencias importantes derivadas de la falta de un Código de Cooperación Global y Gobernanza Fiscal Internacional (consecuencias respecto del funcionamiento de la buena gobernanza internacional). Todo lo anterior lleva a concluir en la necesidad de crear un Código de Cooperación administrativa internacional en materia fiscal y gobernanza fiscal internacional. Dicho Código podría ser propuesto por una organización internacional de la naturaleza del Banco Mundial o el Fondo Monetario Internacional o cualquier organización internacional o europea. Este instrumento podría ser documentado a través de un instrumento multilateral (soft law) para su firma por los Estados convirtiéndolo en un instrumento hard law. Sería conveniente redactar este Código en forma de texto articulado en orden a facilitar la aclamada gobernanza fiscal internacional.2018text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6382014(Revista) ISSN 0122-9893Revista Derecho del Estado, ISSN 0122-9893, Nº. 40, 2018, pags. 45-85engLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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