TY - JOUR
T1 - General Agreement on International Tax Cooperation, Trade and Global Tax Governance
T2 - A Proposal (Part I & II)
AU - Owens, Jeffrey
AU - Andrés Aucejo, Eva
AU - Akamba, Mezang
AU - Nicoli, Marco
PY - 2022/10/31
Y1 - 2022/10/31
N2 - 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.
AB - 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.
KW - International tax cooperation
KW - global tax governance
KW - international trade
KW - codification and progressive development
KW - United Nations Charter
KW - sustainable development
M3 - Journal article
VL - 1
SP - 7
EP - 38
JO - Review of international & European Economic Law
JF - Review of international & European Economic Law
IS - 2
ER -