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

Authors

  • Eva Andres University of Barcelona
  • Mezang Akamba United Nations
  • Marco Nicoli UNIDROIT
  • Jeffrey Owens University of Vienna

Keywords:

International Tax Cooperation, International trade, Global Tax Governance, Digital Economy

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.

Author Biographies

Eva Andres, University of Barcelona

Eva Andrés Aucejo

Professor of Financial and Tax Law. University of Barcelona. Extraordinary award in both PhD in Law and in Law Degree. Economic Sciences and Business Degree. Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank. Tax Committee (2019-22). Email: eandres@ub.edu

Mezang Akamba, United Nations

Mezang Akamba

Delegate for the Economic and Financial Committee of the United Nations (UNDP). First Counselor of the Permanent Mission of Cameroon to the United Nations. Delegated of the United Nations, Second Committee ECOSOC (2018-20), New York, UNITED STATES.

Marco Nicoli, UNIDROIT

Marco Nicoli

Legal Vice Presidency of the World Bank: former Senior Project Manager Global Forum on Law, Justice and Development Senior Knowledge Management Officer from the World Bank. Special officer of the Organization for Economic Cooperation and Development (OECD).

Jeffrey Owens, University of Vienna

Jeffrey Owens

Director of the W.U. Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law W.U. (Vienna University of Economics and Business) Vienna, Austria. For over 20 years, Jeffrey led the OECD tax work, and now he is the Director of the WU Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business   (Wirtschaftsuniversität Wien, WU). He also serves as a Senior Policy Advisor to the Global Vice Chair of Tax at EY, and as a Senior Advisor to the United Nations Tax Committee, the Inter-American Development Bank (IDB) and UNCTAD and a number of regional tax administration organizations as well as being involved with a number of NGOs

References

OWENS, J., LENNARD, M., & ANDRÉS-AUCEJO, E. (2020). Financing for Sustainable Development: “Taxation and Sustainable Development Goals. Policymaking on Taxation, International Tax Cooperation and Global Tax Governance as a main financial source of 2030 UN. [PART I]. Education and Law Review. Revista de Educación y Derecho, n. 21, 2020.

ANDRÉS-AUCEJO, E. (2021). “Toward a global consensus on the taxation of the digital economy included as one of the general bases of a global framework agreement on international tax cooperation an global tax governance. Researching in global policy/rulemaking (going on UN 2030 Agenda and Addis Ababa Action Agenda)”, in OWENS, J., ANDRÉS-AUCEJO, E., NICOLI, M., SEN, J., OLESTI-RAYO, R., LOPEZ-RODRIGUEZ, J., & PINTO-NOGUEIRA, J. (Dir) (2021) Global Tax Governance: Taxation on digital economy transfer pricing and litigation in tax matters (maps + adr) policies for global sustainability. Thomson Reuters, pp. 115-142.

ANDRÉS AUCEJO, E. (2020). The primary legal role of the United Nations on international Tax Cooperation and Global Tax Governance (Going on a new International Organization on Global Tax Cooperation and Governance under the UN “Family). Review of Education and Law Review, n. 21 (online), pp. 1-34.

ANDRÉS AUCEJO, E. (2018). “The Global Tax Model: building modernized tax systmes towards to the international tax coopertion and global tax governance: architecture for sustainable development and equity societies (ongoing UN 2030 and Addis Ababa Action Agendas)”, in International Administrative Cooperation in Fiscal Matter and International Tax Governance. Editor: ANDRÉS-AUCEJO, E. Directors: J. OWENS, P. PISTONE, E. ANDRÉS-AUCEJO, Thomson Reuters, pp. 121-140.

ANDRÉS AUCEJO, E. (2018). Towards an International Code for administrative cooperation in tax matter and international tax governance. Revista Derecho del Estado. n. 40, pp. 45–85.

BALDWIN, R., B. WEDER DI MAURO (Eds.) (2020). Mitigating the COVID Economic Crisis: Act Fast and Do Whatever It Takes, Voxeu.org y CEPR.

BOSCÁ, J. E., FERRI, D. J. (2020). El Impacto de la Medidas Económicas en la Crisis del Coronavirus”, nadaesgratis.es, 26 de marzo.

DAVIES, RYAN, HAUKE ENGLE, JÜRG KÄPPELI AND TODD WINTNER (2016). ‘Taking Conservation Finance to Scale’. New York: McKinsey and Company. https://www.mckinsey.com/business-functions/sustainability-and-resource-productivity/ourinsights/taking-conservation-finance-to-scale. Deloitte and United Nations Development Programme (2016). ‘Unchartered Waters’. New York: Deloitte and UNDP. https://www.businesscalltoaction.org/sites/default/files/resources/Unchartered_Waters_Report_BCtA_UNDP_Deloitte_ Web_0.pdf. Demirgüç-Kunt, Asli, Leora Klapper, Dorothe Singer (última consulta 2-02-2020).

DRAGHI, M. (2020): “We face a war against coronavirus and must mobilise accordingly”, Financial Times, 25 de marzo.

DURÁN, J. M., ESTELLER, A., Coronavirus y Finanzas Públicas, IEB, n. 32, 2020.

FERNÁNDEZ-PONS, X. (2020-I). La propuesta de la Unión Europea relativa a un impuesto sobre el carbono en frontera y su compatibilidad con las normas de la Organización Mundial del Comercio. Revista de Educación y Derecho, n. 21.

FERNÁNDEZ-PONS, X. (2020-II). "Chapter 3: International Trade". In M. Campins, ed., The EU and Global Environmental Protection: Transforming Influence into Action, Abingdon: Routledge, pp. 1-26 (in printing press).

HALE, JON (2015). ‘The Appeal of Sustainable Investing’, Morningstar Magazine, December 2015/January 2016. http://www. nxtbook.com/nxtbooks/morningstar/magazine_20161201/#/38 (última consulta 2-02-2020).

HILGER, TIM, VITO INTINI, DANIEL PLATZ AND SIMONA SANTORO (2017). ‘Financing Sustainable Urban Development in the Least Developed Countries’. New York: UNCDF and UN-DESA/Financing for Development Office. https://uncdf-cdn.azureedge.net/media-manager/71892?sv=2016-05-31&sr=b&sig=1MlB42Yu%2BJERqlsDx2RabRZpJ2rGrAugkZ4zTaLvKh4%3D& se=2018-10-12T17%3A39%3A52Z&sp=r.

INTERNATIONAL DEVELOPMENT ASSOCIATION (2017). ‘Towards 2030: Investing in Growth, Resilience and Opportunity. Report from the Executive Directors of the International Development Association to the Board of Governors’. Washington, DC: IDA. http://documents.worldbank.org/curated/en/348661486654455091/pdf/112728-correct-file-PUBLIC-Rpt-from-EDsAdditions-to-IDA-Resources-2-9-17-For-Disclosure.pdf(última consulta 25-01-2020).

KAR/SPANJERS 2015, Illicit financial flows from developing countries: 2004-2013, Washington, DC/Global Financial Integrity).

KHARAS, HOMI (2018). ‘Cross-border financing flows impacting the Sustainable Development Goals’ in Financing the UN Development System: Opening Doors. New York:United Nations MPTF Office and Dag Hammarskjöld Foundation. https:// www.daghammarskjold.se/wp-content/uploads/2018/09/financial-instr-report-2018-interactive-pdf_pj.pdf. (última consulta 25-01-2020).

KOIS INVEST (2018). ‘Financing Sustainable Land Use’. London: Kois Invest. https://assets.ctfassets.net/ bbfdx7vx8x8r/7iGPF09ucEeweAU8yOe0eU/eeabb872454c6687e98a434a270d5b2c/Kois_FinancingSLU.pdf. (última consulta 25-01-2020).

LENNARD, MICHAEL (2011), The United Nations Tax Work. Why the “Financing for sustainable”? https://www.imf.org/external/np/seminars/eng/2011/revenue/pdf/lennard.pdf.

NEALE, T. (2018); EDERY, C. (2018); VALENTE, P. (2018); MARCELINO JUNIOR,J (2018), GRAU RUIZ, A. (2018); VAN DE SMITH, P. (2018); in OWENS, J. PISTONE, P., ANDRÉS AUCEJO, E. (dirs..), International Administrative Cooperation in Tax Matter and Global Tax Governance, ed. Thomson Reuters, 2018.

NICOLI, M., “Sustainable development goals and Taxation” en OWENS, J. PISTONE, P., ANDRÉS AUCEJO, E., International Administrative Cooperation in Tax Matter and Global Tax Governance, Ed. Thomson Reuters, 2018.

OWENS, J. “The role of International Tax Cooperarion in a Global Economic Environment”, en OWENS, J. PISTONE, P., ANDRÉS AUCEJO, E., International Administrative Cooperation in Tax Matter and Global Tax Governance, Ed. Thomson Reuters, 2018.

ROCCATAGLIATA, F., International Administrative cooperation in tax Matter and International Tax Governance: The role of the European Commission, en OWENS, J. PISTONE, P., ANDRÉS AUCEJO, E., International Administrative Cooperation in Tax Matter and Global Tax Governance, Ed. Thomson Reuters, 2018.

SANIYA ANSAR AND JAKE HESS (2018). ‘The Global Findex Database 2017: Measuring Financial Inclusion and the Fintech Revolution’. Washington, DC: World Bank Group. https://globalfindex. worldbank.org/ (Última consulta 2-02-2020).

UNITED NATIONS. (2019). Report of the inter-agency task force on financing for development 2019: Financing for sustainable development report 2019.

VALENTE, C. & VICENTI, F. (2020). “Adapting transfer pricing policies to cope with COVIN 19”, International Tax Review, March 25, 2020.

(*) UPDATED: The bibliography has been updated as of April 15, 2020, due to the crisis generated by the Covid-19 pandemic.

Published

2022-02-28

How to Cite

Andres, E., Akamba, M. ., Nicoli, M. ., & Owens, J. . (2022). General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I). Review of International and European Economic Law, 1(1), 5–22. Retrieved from https://rieel.com/index.php/rieel/article/view/3

Most read articles by the same author(s)

1 2 > >> 

Similar Articles

You may also start an advanced similarity search for this article.