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General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I)

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This article presents a proposal for a general agreement on international tax cooperation, trade, and global tax governance as a support for a neural system of international tax cooperation relations to make effective the channels of tax cooperation between the States of the world in the coming centuries, in a new global tax governance architecture design. In the current post-COVID 19 era, in an unstable framework marked by economic, health, military, migratory crises, etc., international tax cooperation, trade and global tax governance are critical sources towards a new world order inspired by new foundations of global tax governance that allows financing sustainable development.

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Review of International & European Economic Law, 2022, vol. 01, num.01, p. 5-22

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cc-by (c)  Andrés Aucejo, Eva et al., 2022

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Articles publicats en revistes (Dret Administratiu, Dret Processal i Dret Financer i Tributari)

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General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I)