The organization of the preparatory work for a Framework Agreement on international cooperation in tax matters: general ideas
Keywords:Global Tax Governance, International Tax Cooperation, International Tax Cooperation Commission, framework agreement, General Assembly, United Nations Economic and Social Council
Three alternative options can be proposed to promote and develop in the United Nations the preparatory work on the initiative for a Framework Agreement on international cooperation in tax matters and global tax governance: 1) Open-ended Working Group of the General Assembly (intergovernmental body) whose mandate shall be to elaborate a general international legally binding instrument (Framework Agreement) to regulate international cooperation in tax issues. Participation from all kinds of stakeholders (including academics) must be guaranteed.2) A similar kind of body (an open-ended working group or ad hoc inter-governmental committee) can be adopted by the Economic and Social Council, with parallel expectations on an extended and plural social and academic participation.3) The Committee of Experts on International Cooperation in Tax Matters is an alternative body to rightly develop the initiative (in such case, its work must be opened to observations of States); the question is whether its mandate must be extended or not by a new Resolution of the Economic and Social Committee. In any case, the previous decision on including the matter in its agenda, the draft must be considered by the General Assembly: 1) discussing the new international treaty during a regular session of the General Assembly and adopting it by means of a General Assembly's Resolution and 2) adopting by means of a General
Assembly's Resolution the decision to organize an International Conference to adopt the text of the new international treaty (this option doesn't exclude the later submission of the project to the final criteria and decision of the General Assembly, but it supposes a factor of legitimacy to support the initiative).
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