The International Tax Organization (ITO) Foundational Agreement
A proposal
Keywords:
Foundational Agreement of International Tax Organization (ITO), International tax cooperation, Global tax governance, sustainable development, Intergovernmental commission on international tax Cooperation, MultilateranismAbstract
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.
Author Biographies
Eva Andres-Aucejo, University of Barcelona
Full Professor of Financial and Tax Law Univ. of Barcelona. Director of the Institute “Global Governance Policy and International Cooperation”- UB. Director of Review of International and European Economic Law. Consultant of World Bank, “Global Forum on Law, Justice and Development”. Observer at International Tax Committee of United Nations (19-2023). Expert on Tax & Economic Global Issues. Email: eandres@ub.edu
Marco Nicoli, UNIDROIT
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 former of the (OECD). Director of the Human Centered-Business Model Project. World Bank – OECD. Expert in legal global issues and globalization. Director of global projects.
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, USA
Antonio Remiro Brotons, Emeritus International Public Law in the Autonomous University of Madrid
Emeritus International Public Law in the Autonomous University of Madrid. Member of the Institut de Droit International. Counsel and Lawyer for many different American countries and Spain under the International Court of Justice and arbitral tribunals.
Franco Roccatagliata, College of Europe
College of Europe. Brussels. Principal administrator in DG TAXUD (Former). Delegate of the EU Commission in various international tax committees (OECD-CFA, UN-DESA). Legal advisor at the International Department of the Italian Ministry of Finance (1984-1994) and as a tax inspector in local tax offices (1978-84).
Xavier Fernández Pons, Jean Monnet Chair on European Union Environmental Law (EUEL) & University of Barcelona
Associate Professor of Public International Law. Member of the Jean Monnet Chair on European Union Environmental Law (EUEL). University of Barcelona.
Antonella Luccarella, Court of Rome
Lawyer admitted to the Court of Rome. Civil and International Mediator. Member of the European and International Law Commission of the Rome Bar Council. Lawyer-linguist expert at the Court of Rome
Massimiliano Sammarco, Consiglio Ordine Avvocati di Roma
Founder of the international tax law firm SAMMARCO. Member of the European and International Law Commission of the Consiglio Ordine Avvocati di Roma. He began his professional career in the law-tax firm of Professor Augusto Fantozzi and has worked abroad for more than 20 years (London, Barcelona, New York, Miami and Santiago de Chile). Second Level Master Teacher in International Tax Planning at Sapienza University of Rome, ApriEuropa, et al.
Masbernat Patricio, Universidad Santo Tomas
Associate Professor of Public International Law. Member of the Jean Monnet Chair on European Union Environmental Law (EUEL). University of Barcelona. Abogado, LLM by Universidad de Chile, LLD by Universidad Complutense de Madrid. Professor of Tax Law and Economic Law. School of Law at University Saint Thomas of Chile [Escuela de Derecho, Facultad de Derecho, Universidad Santo Tomas, Chile]. His main research line is focused on economic and tax problems in the global arena.
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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
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