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About the Journal

Review of International and European Economic Law (RIEEL) is a semestral international peer-reviewed diamond open-access journal publishing the most relevant research in the following scientific editorial lines:

  1. International Economic Law
  2. International and European Taxation
  3. Trade Law, including both the international law of the World Trade Organization and GATT and domestic trade laws
  4. Global Tax Governance and Global Economy Governance
  5. Funding of sustainable development
  6. European Economic Law
  7. International investments
  8. International Financial Law
  9. Customs law, Customs taxation and Customs Cooperation
  10. International recruitment 
  11. Sustainable development goals
  12. International and European banking system  
  13. International Business regulation, with special mention to antitrust or competition law, environmental regulation, and product safety regulation
  14. International financial institutions and International Relations 
  15. Development cooperation
  16. International economic cooperation
  17. International tax Cooperation
  18. Taxation, Education and Morality
  19. Tax and criminal compliance
  20. Private International Law.
  21. Environmental taxation
  22. Conflict resolution systems: conventionals and ADR
  23. Global tax Governance
  24. Covid 19 and the Global Economy

The Review of International and European Economic Law is an outcome of the excellence network Der-9087-REDT-G.O.T.A. INTAXCOOP & GOV: "The global observatory of tax agencies: towards international tax cooperation and global tax governance"; in collaboration with the Global Tax Policy Center of Vienna and other members of international and regional (EU) organizations, research centers, universities and multinationals.

 

      

                                                    

Announcements

A new GLOBAL TAX LEGAL ORDER under UNITED NATIONS UMBRELLA (Resolution A/77/441) General Assembly Plenary, UNITED NATIONS (77th session, Macroeconomic Policy questions): “PROMOTING INCLUSIVE AND EFFECTIVE INTERNATIONAL TAX COOPERATION WITHIN THE UNITED NATIONS” 

2023-02-16

A GLOBAL TAX LEGAL ORDER under UNITED NATIONS UMBRELLA: “PROMOTING INCLUSIVE AND EFFECTIVE INTERNATIONAL TAX COOPERATION WITHIN THE UNITED NATIONS” 

               Toward a new Framework/Instrument on International Tax Cooperation

               Toward a new International Tax Organization

 

Resolution A/77/441 - Promotion of the United Nations of inclusive and effective international cooperation in matters of taxation. Plenary of General Assembly, UNITED NATIONS (77th session, Macroeconomic Policy questions)

Nowadays, international tax cooperation has entered a new era within the framework of a new architecture of global tax governance with the "Key Role" of the United Nations (Resolution A/77/441).

The United Nations i in charge of improving "effective" and "inclusive" international tax cooperation promoting a new International Economic/Tax Legal Order

Read more about A new GLOBAL TAX LEGAL ORDER under UNITED NATIONS UMBRELLA (Resolution A/77/441) General Assembly Plenary, UNITED NATIONS (77th session, Macroeconomic Policy questions): “PROMOTING INCLUSIVE AND EFFECTIVE INTERNATIONAL TAX COOPERATION WITHIN THE UNITED NATIONS” 

Current Issue

Vol. 2 No. 4 (2023): An Effective and Inclusive International Tax Cooperation: Toward A New U.N. International Tax Organization & International Multilateral Agreement on International Tax Cooperation; and a Tax Administrations 3.0, Digitalization of Tax Administrations.
View Vol. 2 No. 4 (2023): An Effective and Inclusive International Tax Cooperation: Toward A New U.N. International Tax Organization & International Multilateral Agreement on International Tax Cooperation; and a Tax Administrations 3.0, Digitalization of Tax Administrations.

In this issue (Vol. 02, Num. 04, Oct-Nov. 2023) the review of International and European Economic Law, keeps the focus on an effective and inclusive international tax cooperation attending the last United Nations resolutions A/C.2/77/L. 11/Rev.1 (Second Committee of the U.N. General Assembly), of 23th November 2022; the Resolution A/RES/77/441 of the United Nations Plenary, of 30th December 2022, and the Report A/78/235 (26th July 2023) of the General-Secretary on efficient and inclusive international tax cooperation at the United Nations, as well as on challenges and issues of the Tax Administration 2.0 framework.

In the “Review Articles” section a pioneer proposal on International Tax Organization Foundational Agreement is published.

The articles section complements those with a collection of some other scientific publications dedication to the Tax Administration 3.0, digitalization of the tax administrations, connected with the artificial intelligence and cybersecurity, as crucial pillars to arrive a new global tax cooperation and governance architecture promoting more inclusive and fairness societies and economies.

Published: 2023-11-20

Editorial

Review article

Articles

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