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”

(*) I should like to express my thanks and gratitude to Professor Jeffrey Owens (Ph.D. Economics, Cambridge University, UK) and director of the prestigious research Center: the WU Global Tax Policy Center at the Institute of Austrian and International Tax Law. Prof. Owens was the head of the Fiscal Affairs Division, OECD, Paris (1991-01) and the director of the Centre for Tax Policy and Administration, OECD, Paris (20012012). He has been the most influential international tax person of the year by Tax Notes (2012), the fourth one in the tax world, Tax Business (2009), one of the 21st biggest according to International Tax Review (2010)... He also belongs to one's of the United Nations Tax Subcommittee, among many others. Nowadays, probably the best world's critical figure on global taxation (https://www.wu.ac.at/en/taxlaw/institute/staff/professors/prof-dr-jeffrey-owens ).

This paper provides news insights by extrapolating the public international legal justifications from the general theory of the Public International Law and International Economic Law. In the pages that follow, we would attempt to defend the main legal arguments that may support a pre-eminent position of the United Nations Organization in the framework of the International Tax Cooperation and Global Tax Governance relations.
Attending the agents of the international community involving with the international tax cooperation, can be highlighted the critical role played by different agents such as the International Organizations, by the Intergovernmental groups and some associations, etc.
In this framework, the role played by the UN International Tax and Development Cooperation Branch 8 (Committee of Experts in International Cooperation in tax matter 9 and others) and both, the International Monetary Fund and the World Bank (both consequence of the agreements reached in Bretton Woods and also belonging to the UN 5 Under the leadership of Professor Jeffrey Owens, we created the Framework Agreement on International Tax Cooperation and Global Tax Governance. The first version (zero) was presented at UNIDROIT, ROME, in March 2019 during the Conference: Capacity Building, Policy-Making: Global Fiscal Policies on International Fiscal Cooperation and General Fiscal Governance (with the participation of international tax experts). It is awaiting its next publication in a concise time. We would also thanks to Mr. Marco Nicoli, Director of this International Conference, former World Bank Vice-Presidency and my director in the World Bank, where I was a consultant for the HCBM Project. He is currently a special adviser to the OECD (director of the HCBM) 6 We highlight the article OWENS, J., A.E. GILDEMEISTER AND L. TURCAN, "Proposal for Mandatory Dispute Resolution", Tax Notes International, June 6th, 2016, pp. 1006 et seq. 7 We refer to the last section of this article. 8 Financing for Sustainable Development Office (https://www.un.org/esa/ffd/overview/ffd-office.html) 9 We report on the crucial actions carried out by this committee in the following pages, defending the idea that an International Organization for global tax cooperation and governance could be created. We would like to highlight the role played by the International Tax and Development Cooperation Branch (dir. Caroline Lombardo) and the role played by the International Tax Cooperation (Chief of Unit: Michael Lennard). It can see -among others-the Resolution of the Secretary-General (E / 2011/76), in which three ways are proposed to create a new body on international tax cooperation. We go one step further, considering that it would be proposed to reconvert the current committee but into a genueine UN international Organization in international tax cooperation and global tax governance (created by a founding treaty), as one more international organization within the UN family. "family") highlight.
We can also emphasize the pre-eminent position adopted by the Organization for Economic Cooperation and Development (OECD) in this matter (through both the Global Forum on Transparency and Exchange of Information for Tax Purposes, and the inclusive platform of the BEPS plan, mainly). In this framework, we also significate the relevance of a few States themselves, as well as the newly created platform for international tax cooperation (constituted by the United Nations, the OECD, the World Bank, and the International Monetary Fund). Other agents as the intergovernmental forums such as the G-20, some associations, the Inter-American Center of Tax Administrations (CIAT), the "Intra-European Organization of Tax Administration," The African Tax Administration Forum (ATAF) 10 .., and in general the stakeholders, influence on the subjects under analysis.
Notwithstanding, without denying this fact, it will down-to-earth be argued the central thesis of this study based in the primary role of the International Organization: "United Nations" on international tax cooperation and global tax governance, attending the international law rules and attending the general principles and purposes of the Global Legal Order.
10 "There are several regional groupings of tax administrators that have been playing an increasingly important role in tax administration capacity-building. These include: the African Tax Administration Forum, the Association of Tax Authorities of Islamic Countries, the Commonwealth Association of Tax Administrators, the Inter-American Center of Tax Administrations, the Centre de Rencontres et d'Études des Dirigeants des Administrations Fiscales, the Intra-European Organization of Tax Administrations, the Pacific Islands Tax Administrators Association, and the Study Group on Asian Taxation Administration and Research. The African Development Bank, the Asian Development Bank and the Asian Development Bank Institute, as well as the Inter-American Development Bank have also been involved in tax capacitybuilding. Among broader regional groupings, the European Union, the Southern African Development Community and the Caribbean Community have also been active on tax issues". UNITED NATIONS: Report of the Secretary-General. Strengthening of institutional arrangements to promote international cooperation in tax matters, including the Committee of Experts (Resolution E/2011/76).

I.
The UN is the most important "universal" Organism of the International Community. The UN Charter as a vertex of the international regulatory hierarchy, with a higher legal rank within the Global Legal Order.
"The UN is the most relevant and essential organization for international community governance. It is due to the importance and breadth of its purposes, as well as for its universality because the majority of the States are included". 11 The "universal" feature of the United Nations has a vital importance since that the General Assembly of the United Nations had gradually become the instance of the most greater global collective legitimation, with a new "Afro-Asian-Latin American" majority, 12 unlike the initial situation when the Western and European democracies held the majority

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within the international legal order.
The controversy about this character has also been revealed by the International Court of Justice in the Lockerbie Case, in whose content the agreements concluded by the members and the obligations arising from the Charter prevail over their obligations under any other international agreement (ICJ, Rec. 1992, par. 39). In addition to the universal characteristic embodied in the fact that almost all sovereign States are a member of that organization, as well as the fact that the General Assembly can examine any matter of interest to the international community. 24

II.
The United Nations as a foremost international organization of institutionalised international cooperation being the axis of the international cooperation. Thinking in the United Nations as the diametric axis of the international tax cooperation also to achieve the objectives of sustainable development (UN 2030 Agenda).
In the history of development economics, international cooperation has been thought of as a key factor. In the framework of the new global economy, United Nations has played a crucial role enhancing the international cooperation and consolidating the institutionalised international cooperation. 25 Major studies evidence that the institutionalised International Cooperation finds its apogee by recognizing the "International Cooperation" as a "Purpose" of the United Since the United Nations was created, a new phase emerged characterized by the relevance that new international organizations had in the international community, where States lend part of their sovereignty in favor of general interests and commit themselves through multilateral treaties and other type instruments. It then moves on to institutionalized or permanent cooperation, which is represented by an institutional structure whose axis, due to the importance of its function, is undoubtedly located in the United Nations. 32 Previous research has established that "The United Nations is the world organization that acts as a space for dialogue and constitutes the axis of international cooperation". 33 Regarding the permanent international cooperation, extensive research recognizes the United Nations as a vertex and from it an institutional structure of international organizations (GONZÁLEZ CAMPOS et alter). 34 In addition to this fundamental idea of placing the United Nations as a touchstone or diametral axis of international cooperation relations, the debate continues considering that the United Nations, with its multilateral facet, also constitutes the central axis and the fundamental design of the global governance. 35 Starting from these global legal order considerations, the empirical findings in this study provide a new theory applied to the international tax cooperation field. The study contributes to our understanding of the international tax cooperation and global tax governance framework. This study was undertaken to consider that the UN could be the 31 For BLANC ALTEMIR, A., "Las Naciones Unidas y la Unión Europea: ¿Una comunión de valores y principios?", ob., Cit., P. 157, "This Resolution was intended to confer on the traditional principles an economic and social dimension that somehow already provided for the Preamble of the Charter itself".

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universal Organism which could assume the leadership functions regarding the international tax cooperation and global tax governance relations between international organizations and other agents of the international community that perform tasks and activities in these fields.
Taken together, these findings suggest a leading role of the United Nations promoting not only "International Cooperation" but also improving and enhancing the International Tax Cooperation and global tax governance in a new comprehensive, equity, and solidarity world stage.
These findings have significant implications for the understanding of how to achieve the financing of the sustainable development goals set out in the 2030 Agenda of the United Nations.
A great approach to tackle this issue was made by the UN Secretary-General, Antonio Guterres, who has recently made a statement affirming how the restoration of confidence in international cooperation is the key to achieve the sustainable development goals, among other factors. 36 Aligned with this reasoning, one critical factor that constitutes our thesis is the ability of the international tax cooperation figures as an instrument to achieve capital flows to the developing countries. Thus, from the Addis Ababa Action Agenda or also the Monterey

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The insights gained from this study may be of assistance to the United Nations could assume the status of the "axis of the international tax cooperation." It could play a prominent role concerning the rest of the international organizations of its "family," such as the World Bank, the International Monetary Fund, or other different ones as the World Trade Organization, or international organizations -fundamentally the OECD -, as well as intergovernmental groups as the G-20 and even against the omnibus power of some powerful States.
Note that this debate deals with another vital issue that we are discussing in the next section about the UN functions as an International Organization with the capacity to coordinate international organizations (see next section III)

Scenario of the current actors of economic globalization on tax matters:
Nowadays is quite agreed there is a worldwide leadership of the OECD on subjects that affect to international tax cooperation and global tax governance matters 43 . The OECD is an international organization that has longer been exercising what we could call a "centripetal force", acting as an attraction pole for these matters. 44  An implication of this is the possibility to shifting the pendulum from the great power held by the OECD, tilting it towards the United Nations, Organization that, we humbly think, could assume the primary role in this matter. The United Nations is the Universal Forum: • Where the worldwide states have a voice, vote, and are governed by the formula "each State, one vote.
• Where it exists a Global Charter that plays the role of the material Constitution of the world, signed in San Francisco in 1945, being the vertex of the global legal order.
• Where there is no need for inclusive regulatory platforms of regulations that only "a few" make.
• Where there is already constituted what we metaphorically identify the "Global Parliament", that is, the General Assembly with the capacity to reach global agreements, either through the Assembly itself, either by international conferences calling.
• Where there is already extensive experience in the design of global rules through the orderly process of the Codification and the progressive development of the International Law.
• Where there is a process for the coordination between international organizations.
• Where, finally, the interests of the entire planet are represented and the States.
"All", of course also the G-77, have the capacity for deliberation, negotiation, and signature through its General Assembly.

III. The UN as an International Organization with coordination functions among international organizations
According to the United Nations Charter, the UN is the International Organization with the function of the center coordination of nations. It can see its article 1.4, where it is stated that it is a common purpose of the United Nations "to be a center for harmonizing the actions of nations in the attainment of these common ends." The issue of UN coordination with its specialized agencies in the economic and social fields is regulated in some articles of the UN Charter, that we transcribe due to their importance in the subject at hand: ARTICLE 57

ARTICLE 58
The Organization shall make recommendations for the co-ordination of the policies and activities of the specialized agencies.

ARTICLE 60
Responsibility for the discharge of the functions of the Organization set forth in this Chapter shall be vested in the General Assembly and, under the authority of the General Assembly, in the Economic and Social Council, which shall have for this purpose the powers set forth in Chapter X.
Therefore, the UN has the task to carry out coordination actions between itself and its specialized organizations, whose responsibility of such functions is of the General ii) Take appropriate steps to obtain regular reports from specialized agencies. It may make arrangements with the Members of the United Nations and with the specialized agencies to obtain reports on the steps taken to give effect to its recommendations and recommendations on matters falling within its competence made by the General Assembly (art. 64.1).
iii) Make arrangements for representatives of the specialized agencies to participate, without vote, in its deliberations and those of the commissions established by it, and for its representatives to participate in the discussions of the specialized agencies (art. 70).
To carry out these connections, the ECOSOC requested the creation of a permanent committee of superior employees that would be called "Administrative Committee Coordination" (ACC), 46 and that would be responsible for ensuring that the agreements The theoretical implications of these conclusions regarding the United Nations family are much more intensificated, referring to other international organizations like the OECD, which, as we said, plays a significant role in international tax cooperation.
A great deal of previous research on this topic has focused on the cover that gap with the role of G-20 group. One author, who has had high responsibilities in the Spanish government concerning to the United Nations, understands that precisely to cover that gap the appropriate body would be the G-20, so that, in his opinion, it would be necessary to develop more the relationship and interaction between the United Nations system and Regarding the international tax cooperation and global tax governance topic, the key could have enough representative power or symbolic power, it does not have enough legitimacy. On the other hand, the United Nations has greater formal legitimacy, because of its representativeness, but they enjoy less real power, especially in the economic sphere. Therefore, I think we should work harder to articulate these two realities, which together can contribute decisively to shaping globalization and the world of tomorrow." YÁÑEZ-BARNUEVO, J.A., "Setenta años de las Naciones unidas: algunas reflexiones desde una vida en la diplomacia unilateral", en Las Naciones Unidas desde España (PONS I RAFOLS, X., Dir.), ob, cit., p. 62. 53 CARRILLO SALCEDO, J.A., El Derecho Internacional en perspectiva histórica, ed. Tecnos, 1991, p. 153. 54 About this topic can see REMIRO BROTONS,A. Derecho Internacional,ob,cit., This is expressed by F. MAYOR ZARAGOZA in "El multilateralismo democrático, piedra angular de la nueva era" en Las Naciones Unidas desde España, 2015, P. 39, who makes use of the quote by JA CARRILLO SALCEDO: "We live, in effect, in a world in which the established disorder legitimizes the differences between riches and the poor, attributing to the powerful the faculty to perpetuate their superiority and limit in a way imperative the physical, cultural and economic horizons of the dominated". Also on page 43 it can be read: "And so, the United Nations is marginalized and replaced by groups (G 6, G7, G8 and G20) constituted by the richest and most powerful countries on Earth. How could it be pretended, and accepted by several countries, that a handful of states govern 193? The truth is that, in a short time, not only the nation-States and the United Nations were weakened, but, what is even worse, the "democratic principles" were replaced by the mercantile ones, the ethical values by the stock exchanges".  57 We would like to highlight the current cooperation performances. As we can read in the Resolution E / 2011/76: "UNDP provides assistance on taxation within the framework of its programme on democratic governance, including in such areas as modernization of tax administration and in budgeting. It also addresses some gender and taxation issues. UNDP country offices work upon the request of local authorities with government partners at all levels. The work programme of the United Nations Conference on Trade and Development (UNCTAD) touches on tax issues, especially in relation to the effects of granting tax incentives on investment. The United Nations regional commissions are also increasingly working with partners, especially donor countries, on taxrelated issues.

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However, we think that option b) would not be the most convenient, due to the issues and criticisms already expressed about the multiplication of organizational structures of the UN itself and the issues that this entails. Countless commissions have increased in the UN, and it creates many problems of rationalization and coordination. In the same way, we do not consider option c) as it would increase these problems even more.
Although we know that the international tax cooperation platform has been created, recent arguments against the International Tax Cooperation platform have been shown, considering it as a club of agencies that so far to be a little effective or efficient.
The United Nations could be the ideal, necessary and competent organism to carry out the coordination between the international organizations that currently act in the area of international fiscal cooperation and whose action must go beyond the private interests of The UN has resisted the passage of the years as a benchmark of conduct, being the most important international legal milestone throughout the decades. Its principles and purposes constitute the great programmatic principles of the international community, as we studied in previous sections.
Nevertheless, several objections have also been raised against it, such as some criticisms and aspects still pending improvement through proposals for amendments to essential elements of the UN. 59 As noted throughout these decades, the United Nations has played a leading role in creating a framework rule of conduct patterns, legal and political principles, as well as finding solutions to "global problems and international controversies". 60 There are many problems regarding the field of relations overall taxation as, for example, the consequences of tax on the digital economy, taxation on extractive activities, the 58 About this concept, see: PONS I RAFOLS, X. "Los propósitos y principios de las Naciones Unidas setenta años después", en Las Naciones Unidas desde España…, ob., cit., pp. 83 et seq 59 Between others, see: Los nuevos retos y la reforma institucional de las Naciones Unidas, Publicaciones del Congreso de los Diputados, Madrid, 1995; RUBIO FERNÁNDEZ, Eva M., "Sombras y luces en las dos dimensiones de la reforma del Consejo de Seguridad", Una nueva Organización de Naciones Unidas para el siglo XXI, J.M. BENEYTO y B. BECERRIL (Dirs.), ob., cit., pp. 35 et seq. Very important in this regard has been the Millennium Declaration (A / 55 / L.2) in which the question of the reform of the United Nations was analyzed, among which a better cooperation between the United Nations and its specialized agencies is pointed out and other multilateral organizations.
60 Among the doctrine of Public International Law, it has been said that "To face common problems that not even the most powerful can solve in isolation, States need permanent and institutionalized cooperation through International Organizations". MAYOR ZARAGOZA, "El multilateralismo democrático, piedra angular de la nueva era", en Las Naciones Unidas desde España, ob., cit., p. 40. Or also, in this line of thinking we can read the following: "The United Nations should and can exercise a world leadership role in solving global problems and international disputes and, especially, in developing frameworks of reference , of behavior patterns and of legal and political principles of universal scope ". PONS I RAFOLS, Xavier (director), Las Naciones Unidas desde España. 70  24 effective elimination of double taxation. It is important to highlight the first globalization consequent phenomenon: the non-imposition by any State, or also the difficulties to resolution of the international tax conflicts, the consequences of the transfer pricing world taxation, the issues derived from international tax fraud, the environmental taxation, etc.
on most of them the United Nations International Tax Cooperation Commission has been laudably working on for years. 61 These issues and others (that we develop in our General Theory on International Tax Cooperation and Global Tax Governance) can be characterized as global tax issues that inevitably exceed the private interests of the States in the current world. These issues require comprehensive solutions and a universal frame of reference that provides legal certainty, which equals the force relations between developing and developed countries.
It is also essential to establish the red lines and the guides of conduct that must rule the states according to the internationally recognized legal and political principles.
That is why the suitable body could be the United Nations, whichin fact -occupies the  Tecnos, 1991, p. 155 where it can be read: "The codification and progressive development treaties of international law constitute a particular type of agreement, as they are general conventions within the meaning of Article 38.1.a) of the Statute of the International Court of Justice, that is, treaties that they refer to prevailing norms of international law or to matters of public interest to the international community as a whole." Because of its trait, due to the functions that are established under its Charter, due to its competences, protocols, and procedures, we consider that the UN is the International Organization that should assume the function of the Generating International Organization of the regulatory framework of international tax cooperation relations and global tax governance.
Nowadays, it can be appreciated in the following circumstances: •

Conclusions:
Some realities define our scenario nowadays: a) The States still show a high reluctance towards international tax cooperation 72 .
b) Currently, the real issue of international taxation is due not so much to the topic of international double taxation (still pending). Any way, the real challenge lies in the non-international taxation, of the way that the states try to evade the taxes not to tax in any jurisdiction or to do it in minimum percentages.
c) The institutionalized cooperation policies for developing countries (third world development aids) have not been demostrated as an effective instrument. 72 Even with all the initiatives, we have said so far, primarily sponsored by the OECD. This study considers international tax cooperation and global fiscal governance great ways of dealing with these problems. In particular, this work is based on the leading role of the "United Nations" on international tax cooperation and global fiscal governance. Public

GLOBAL TAX "RULES AND POLICIES" ON INTERNATIONAL TAX COOPERATION AND GLOBAL TAX GOVERNANCE
International Law rules and general "Principles and Purposes" of the Global Legal Order have been extrapolated to international tax law to achieve this conclusion.
And the OECD, a self-directed body so far to occupy this space -no doubt with the countries support that exercise hegemony in the world economy-, is not the world, but the rich world, with a composition of 37 countries.
This approach will prove useful in expanding our understanding of how the United Nations should create Rule-making (binding regulations) and Policy-making (standards) on international tax cooperation and governance.  Bolonia, 1972. 77 Up to now, the OECD has the greatest specific weight in this area, who in fact have approved the multilateral instruments of the CRS or also BEPs, obtaining the accession of a large number of jurisdictions. However, despite the accession of other states through the inclusive platform, the new states meet regulations that they "Global Rules require Global Parliaments." Eva Andres And the only "Global Parliament" (metaphorically speaking) is the United Nations General Assembly. With all its limitations, but the only one. Therefore, both this study and our General Theory suggest rescuing the driving spirit that led to the United Nations Charter, which rests on the emblematic phrase: "We the peoples." Hoy más que nunca necesitamos rescatar el espíritu de la Carta de San Francisco, necesitamos volver sobre los posos que dejaron Declaraciones como la Declaración Hence, this approach promotes to move the pendulum towards the G-193 as a representation of practically all the States of the world, under the rule "One State, one vote.
United Nations is the global forum where all countries do have voice and vote, where there are no need for inclusive regulatory platforms that only a few elaborate; where there is an organ: the Assembly General able to reach global agreements either through the Assembly itself, or through international conferences; where "International Law" of ius cogens nature is designed through the orderly process of codification and progressive development; where, in short, are collected the interests of the entire planet with capacity to negotiate and to sign.
This study enhances the role of the UN in creating rule makes and policy making standards on international tax cooperation and global tax governance, abounding in its functions the codification and progressive development of International Law (art. 13 Charter), in its well-known facet as a body in charge of an institutionalized and permanent international have not developed, in addition, for example, as the G-77 is known and many other states although they can attend OECD meetings have no vote or decision-making capacity. In a synoptic way, we present the table that includes these general considerations: