Convenzione Tributaria ONU/UN TAX CONVENTION: Passo avanti nelle sfide internazionali sulla cooperatione tributaria
Keywords:
UN tax conventionAbstract
Dal 29 luglio al 16 agosto 2024 si è svolta la seconda sessione del Comitato ad hoc per preparare il progetto di mandato per una Convenzione fiscale delle Nazioni Unite sulla cooperazione fiscale internazionale. Questo incontro è il risultato di diverse risoluzioni approvate dall'Assemblea Generale delle Nazioni Unite, la più rilevante a tal fine è la Risoluzione 78/230 delle Nazioni Unite.
La bozza preliminare dei termini di riferimento della Convenzione quadro delle Nazioni Unite sulla cooperazione fiscale internazionale (UNFCITC) è stata presentata alla seconda sessione dell'Ad Hoc Tax Committee tenutasi nell'agosto 2024 a New York, con l'obiettivo di rispondere alle crescenti sfide del panorama fiscale globale (https://search.app/6kHKUigxKpVk2DtB8).
Author Biographies
Eva Andres, University of Barcelona
Full professor of financial and tax law. Director of the Review of International and European Economic Law. Director of the Education and Law Review (SCOPUS-JCR/ESCI, WoS, Q-2). Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank (HCBM). Observer of the UN Tax Committee (2019-2024). Observer accredited at the second session of the United Nations Ad-Hoc Tax Committee
Valente Alessandro, Crowe UAE
Alessandro is leading the International and Transfer Pricing arm at Crowe UAE. An experienced Tax adviser in the field of Direct Tax, he specializes in double tax agreements, international disputes and cross-border structuring. He holds LLM, LLB, BBA and BA degrees from five international universities, as well as an LPC, and is a member of the National Association of Italian Tax Advisers (ANTI).
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Copyright (c) 2024 Eva Andres; Valente Alessandro (Director)
This work is licensed under a Creative Commons Attribution 4.0 International License.
