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

Jeffrey Owens, Eva Andrés Aucejo, Mezang Akamba, Marco Nicoli

Publikation: Wissenschaftliche FachzeitschriftOriginalbeitrag in Fachzeitschrift

Abstract

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.
OriginalspracheEnglisch
Seiten (von - bis)7-38
FachzeitschriftReview of international & European Economic Law
Jahrgang1
Ausgabenummer2
PublikationsstatusVeröffentlicht - 31 Okt. 2022

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