The International Tax Organization (ITO) Foundational Agreement
Keywords:Foundational Agreement of International Tax Organization (ITO), International tax cooperation, Global tax governance, sustainable development, Intergovernmental commission on international tax Cooperation, Multilateranism
This article includes a proposal for a Founding Agreement for the adoption of the new International Tax Organization, constituted under the following parameters: a) it is a specialized Public Law organization integrated into the United Nations system (art. 59 UN Charter); b) It is a derived public law international organization, whose powers are attributed to it by the States, subjects of primary law; c) It has universal composition, affecting all States in the world, governed by the rules of universality with representation of all States, and with a multipurpose vocation open to all countries in their capacity as possible Member States. d) It has an intergovernmental but not supranational character, since the States safeguard their state sovereignty.
It is adopted attending the provisions of A/C.2/77/L. 11/Rev.1 of the United Nations (Second Committee) and A/RES/77/441 of the Plenary of the United Nations General Assembly, both on effective and inclusive international tax cooperation within the United Nations, as well as, attending the global vacuum in an real international tax organization, such as the common institutional framework for international tax cooperation and governance relations, unlike the rest of the sectors in the world that do have an International Organization for the development and application of its functions, whether they are international organizations in the United Nations system, whether they are outside the United Nations.
In general terms, the purposes of this International Tax Organisation (ITO) are the promotion and dialogue to achieve effective and inclusive international tax cooperation, the application of existing treaties and instruments in the aforementioned matters, as well as the negotiation and adoption of new treaties, recommendations, and other instruments of international tax cooperation, in order to create a new architecture of global tax governance and cooperation relations.
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Copyright (c) 2023 Eva Andres-Aucejo, Marco Nicoli, Mezang Akamba, Antonio Remiro Brotons, Franco Roccatagliata, Xavier Fernández Pons, Antonella Luccarella, Massimiliano Sammarco, Masbernat Patricio
This work is licensed under a Creative Commons Attribution 4.0 International License.