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”
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...
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2020
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| Source: | Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 21 (Fiscalidad y objetivos de desarrollo sostenible (ODS)), 2020 |
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dialnet-ar-18-ART00014108832020-10-09The 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”Andrés Aucejo, EvaInternational Tax CooperationGlobal Tax GovernanceUnited NationsGlobal Legal OrderDigital EconomyAddis Ababa Action Agenda2030 UN AgendaPrinciples of international tax cooperationInternational Tax FraudThis 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.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7586445(Revista) ISSN 2013-584XRevista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 21 (Fiscalidad y objetivos de desarrollo sostenible (ODS)), 2020engLICENCIA 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. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 21 (Fiscalidad y objetivos de desarrollo sostenible (ODS)), 2020
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| language |
English
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| topic |
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 |
| spellingShingle |
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 Andrés Aucejo, Eva 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” |
| description |
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.
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| format |
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 |
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”
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| title_short |
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”
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| title_full |
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”
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| title_fullStr |
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”
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| title_full_unstemmed |
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”
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| title_sort |
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”
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| publishDate |
2020
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=7586445
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| _version_ |
1709752924677079040
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