Toward a “Global Tax Legal Order” based on international tax cooperation, human rights and global tax governance for global sustainability, under United Nations centripetal force. UN Tax policy proposals (GLOVTAXORDER¬- UNTAXPOLICY)

Abstract

This article includes a global design of a new Global Tax Legal Order based on international tax cooperation, human rights and global tax governance, through the codification and progressive development of International Tax Law, creating  hard law and soft law normative instruments.

The world leadership role of the United Nations is assumed as an organization at the top of the pyramid of this new Order, as a priority leader in institutionalized international cooperation relations and global governance, and its commitment to cooperation with other organizations, internationals and interested parties. It also follows the new guidelines of General Assembly of UN: Resolution A/77/441 on promoting an effective and inclusive international tax cooperation.

The design of this new global architecture involves the creation of the following fiscal policy instruments (hard Law and Soft Law): 1. General Agreement or Instrument for International Fiscal Cooperation and Fiscal Governance. 2. Development protocols of the Framework/Instrument mentioned above/instrument for international tax cooperation. 3 Global Code of International Tax Cooperation, Human Rights and Global Tax Governance. 4. Taxpayer Global Charter: Global Bill of Rights for taxpayers at the national and international levels. Gender and Taxation Global Charter. 5. General Principle of International Fiscal Cooperation; 6. Mathematical model of a Global Fiscal Model. 7 Instrument on international tax cooperation and international trade.