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.
| Original language | English |
|---|---|
| Pages (from-to) | 7-38 |
| Journal | Review of international & European Economic Law |
| Volume | 1 |
| Issue number | 2 |
| Publication status | Published - 31 Oct 2022 |
Keywords
- International tax cooperation
- global tax governance
- international trade
- codification and progressive development
- United Nations Charter
- sustainable development