The new century highlights the relevance of the international tax cooperation, international trade and global tax governance to achieve the objectives set out in the 2030 United Nations Agenda, the Addis Ababa Action Agenda and Monterrey Consensus, for global sustainability.
This monograph addresses three critical issues of international tax governance: “Taxation of the digital economy”, “Transfer pricing”, and “Trans-borders tax matter litigation”.
The timeliness of this work is based on present historical movement. The world is experiencing changes at the mercy of agreements reached by international organisations and other international and regional subjects (G-20/OECD BEPs inclusive framework, G-7, United Nations, United States, European Union, ...). However, significant issues affecting the global tax governance are still pending regarding to the content, scope and policymakers of the new global architecture of the international tax legal order, to which this work will try to answer. The lector will find studies and tax policy research proposals to advance the path of scientific knowledge in three of the major issues of international taxation and global tax governance.
This book 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. It is also an output of the International Project: “Policymaking on taxation, international tax cooperation and global tax governance, as crucial financial sources for global sustainability. Going to the UN 2030 and Addis Ababa Action Agendas (AAAA); Doha Declaration and Monterrey Consensus on financing for development” [Dirs.: Jeffrey Owens (Global Tax Policy Center of Vienna WU); Michael Lennard (United Nations International Tax Committee) and Eva Andrés (University of Barcelona)].
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Read more about NEW BOOK: GLOBAL TAX GOVERNANCE: Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Tax Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas