Promotion of inclusive and effective international tax cooperation at the United Nations
About: The United Nations A/C.2/77/L.11/Rev.1 of the Second Commission of the General Assembly (23th November 2022); The United Nations A/RES/77/441 of the General Assembly (30th December 2022), and The report A/78/235 of the Secretary-General of the United Nations (26th July 2023).
Keywords:International tax cooperation, general agreement, multilateral convention, intergovernmental committee, global tax governance, international trade
This article analyzes and praises the global tax policy-making policies adopted by the United Nations Resolutions A/C.2/77/L.11/Rev.1 of the Second Commission of the General Assembly (23th November 2022); The United Nations A/RES/77/441 of the General Assembly (30th December 2022), and The report A/78/235 of the Secretary-General of the United Nations (26th July 2023), on Effective and Inclusive International Tax Cooperation in the United Nations. These policies include the possibility of adoption of a new agreement, or multilateral instrument on international tax cooperation and the creation of an intergovernmental committee for international tax cooperation.
This paper suggests that the new regulations could be a turning point in international tax cooperation, leading to a new framework of cooperation and governance for international relations. This opens up the possibility of a new Global Tax Order, which we have advocated for. It seems that significant changes in international tax cooperation are imminent, with a new era of tax governance and cooperative relationships on the horizon.
The article discusses the most important aspects of Report A/78/235, focusing on the need to adopt certain tax policy-making measures for international tax cooperation, by developing our previous scientific research and international conferences on these matters.
ANDRÉS AUCEJO, Eva (main author); MEZANG, Serge; NICOLI, Marco), OWENS, Jeffrey (Director), ( Febr- Oct. 2022). General Agreement on International Tax Cooperation, Trade and Global Tax Governance. A proposal (Part I) (Part II). Review of International and European Economic Law, Vol. 1, Nº 1, Febrary 2022 and Vol. 1, Nº 2, www.rieel.com, and Part II, Vol. 1, n. 2., October, 2022.www.rieel.com.
ANDRÉS-AUCEJO, Eva (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. https://revistes.ub.edu/index.php/RED/article/view/31297.
ANDRÉS-AUCEJO, Eva et alter (Feb. 2023): Africa has spoken: Resolution A/C.2/77/L.11/Rev.1 of the United Nations General Assembly (Second Committee): “Promoting Inclusive and Effective International Tax Cooperation within The United Nations”, Review of international and European economic law, Vol. 2, N. 3, 2023 https://www.rieel.com/index.php/rieel/article/view/33
OWENS, Jeffrey (Global director), ANDRÉS-AUCEJO, Eva (main author), WOLFGANG, Kraft, et alter (February 2023). The universal institutionalization of International Tax Cooperation under United Nations orbit in the new architectural design of a Global Tax Legal Order inspired by International Tax Cooperation, human rights and global tax governance. United Nations Tax Report https://financing.desa.un.org/sites/default/files/2023-03/Andr%C3%A9s-Aucejo%2C%20Eva%20and%20Owens%2C%20Jeffrey_Input%20Tax%20Report.pdf.
ANDRÉS-AUCEJO, Eva (2018). Towards an International Code for administrative cooperation in tax matter and international tax governance. Revista Derecho del Estado. n. 40, pp. 45–85. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3113628.
ANDRÉS AUCEJO, Eva (2023). “A new era of international tax cooperation in the 21st Century: The United Nations' key role” in BOOK: WCL Fascinating, Director. KRAFT WOLFGANG, 2023. Germany.
OWENS, Jeffrey (Dir.), ANDRÉS-AUCEJO, Eva (main author) , MEZANG AKAMBA, Serge, NICOLI, Marco, (Feb. 2023): 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), Review of international and European economic law, Vol. 2, N. 3, 2023, https://www.rieel.com/index.php/rieel/article/view/36/59.
ANDRÉS AUCEJO, Eva (Editor). OWENS, J., PISTONE, P., ANDRÉS-AUCEJO, E. (2018). (Directors). International Administrative Cooperation in Fiscal Matter and International Tax Governance. Thomson Reuters international. 2018.
ANDRÉS AUCEJO, Eva (main editor). OWENS, J., ANDRÉS-AUCEJO, E., NICOLI, M., SEN, J., OLESTI-RAYO, R., LOPEZ-RODRIGUEZ, J., & PINTO-NOGUEIRA, J. (Dirs.) (2021) Global Tax Governance: Taxation on digital economy transfer pricing and litigation in tax matters (maps + adr) policies for global sustainability. Thomson Reuters.
ANDRÉS-AUCEJO, Eva (2018). “The Global Tax Model: building modernized tax systems towards to the international tax cooperation 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, Eva. Directors: J. OWENS, P. PISTONE, E. ANDRÉS-AUCEJO, Thomson Reuters, pp. 121-140.
ANDRÉS-AUCEJO, Eva (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 and 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 policies for global sustainability. Thomson Reuters, pp. 115-142.
OWENS, Jeffrey, LENNARD, Michael, & ANDRÉS-AUCEJO, Eva (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 ] . [PART II ] Education and Law Review. Revista de Educación y Derecho, n. 21, 2020.
ANDRÉS-AUCEJO, Eva (2023). A new Principle of International Tax Cooperation. Book of procedures of international tax congress ECONOMIC AND TAX GLOBAL GOVERNANCE, GOOD GOVERNMENT AND INTERNATIONAL TRADE IN THE DIGITALIZED AGE (WWW.RIEEL.COM, VOL.1, N.3, FEBRARY 2023, MISCELLANY). 24-25 NOVEMBER 2022.
ANDRÉS AUCEJO, Eva (2019). Policy making in global tax policies on modernized/sustainable tax administrations, international tax cooperation and global tax governance architecture, ongoing 2030 UN and ADDIS ABABA ACTION AGENDAS, UB, January, 2019.https://diposit.ub.edu/dspace/bitstream/2445/127541/1/Policy%20making%20in%20Global%20Tax%20Policies%20on%20SDG%20%26%20TAX.pdf.
OWENS, Jeffrey, ANDRÉS-AUCEJO, Eva, REMIRO BROTONS, Antonio (2023). A new Global Tax Legal Order, Review of international and European economic law, Vol. 2, N. 3, 2023. https://www.rieel.com/index.php/rieel/article/view/57.
FRAMEWORK AGREEMENT- PREPARATORY WORK N. 1 UNIDROIT. Rome - International Meeting. (I Preparatory work). International Meeting (2018). The Framework Agreement on International Tax Cooperation and Global Tax Governance (and other Global Tax Policy Models ongoing UN 2030 & Addis Ababa Action Agendas). (I Preparatory Work). Capacity Building- POLICY MAKING: Global Tax Policies on International Tax Cooperation and Global Tax Governance. ROME; Tuesday, 26 March 2018. Venue: UNIDROIT. Dirs. Jeffrey Owens, Marco Nicoli, Eva Andrés-Aucejo. Rapporteur: Eva ANDRÉS-AUCEJO.
FRAMEWORK AGREEMENT- PREPARATORY WORK N. 2 International Congress (2021). “Policy-making on International Economic Law Conference” Toward a new Global Tax Treaty on International Tax Cooperation and Global Tax Governance (II Preparatory work). September 30th 2021. Faculty of Law University of Barcelona. Director: Eva Andrés-Aucejo. https://www.ub.edu/portal/documents/620105/0/ProgramGlobalTaxPolicySeminarSent30-09-2021+%281%29.pdf/b7b584cc-a03e-d8c5-19f9-594fc586ddf3
INTERNATIONAL TAX COOPERATION CONGRESS (2019): Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing UN 2030 and Addis Ababa Agendas. Illustrious Bar Association of Barcelona. 17th, 18th, January 2019. Barcelona. https://bit.ly/368Ylis. Dir. Eva Andrés-Aucejo.
INTERNATIONAL CONGRESS. ECONOMIC AND TAX GLOBAL, GOVERNANCE, GOOD GOVERNMENT AND GLOBAL TAX GOVERNANCE IN THE DIGITAZILZED AGE. Venue: Faculty of Law. University of Barcelona, Thursday 24th, November, 2022, Friday, 25th, November 2022 https://www.ub.edu/portal/documents/620105/0/Congress+Global+Governance+2022+c.pdf/91d0aaee-827c-fbb3-ea97-5a9b1e026b66.
ANDRÉS-AUCEJO, Eva et alter. International Congress Chronicle (2022): Economic and Tax Global Governance, Good Government and International Trade in the digitalized age” (WWW.RIEEL.COM, VOL.2, N.3, FEBRUARY 2023, MISCELLANY). 24-25 NOVEMBER 2022.
ANDRÉS-AUCEJO, Eva et alter. International Meeting. UNIDROIT. Rome- 6TH NOVEMBER 2023. The International Tax Organization (ITO) Foundational Agreement.
BOOK OF PROCEDURES OF INTERNATIONAL CONGRESS ECONOMIC AND TAX GLOBAL GOVERNANCE, GOOD GOVERNMENT AND INTERNATIONAL TRADE IN THE DIGITALIZED AGE” (WWW.RIEEL.COM, VOL.1, N.3, FEBRUARY 2023, MISCELLANY). 24-25 NOVEMBER 2022 AND REPORT OF INTERNATIONAL CONGRESS ECONOMIC AND TAX GLOBAL GOVERNANCE, GOOD GOVERNMENT AND INTERNATIONAL TRADE IN THE DIGITALIZED AGE” (WWW.RIEEL.COM, VOL.1, N.3, FEBRUARY 2023, MISCELLANY). 24-25 NOVEMBER 2022.
THE IMPACT OF TECHNOLOGIES ON EMERGING TAX POLICY ISSUES. DIGITAL ECONOMY TAXATION NETWORK (DET). DIRECTOR: J. OWENS. CONFERENCE HOSTED BY WU GLOBAL TAX POLICY CENTER AT VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS (WU). Informal summary of the discussions Location: Ceremonial Hall 2, LC Building, Vienna University of Economics and Business (www.rieel.com, vol.1, n.3, February 2023, Miscellany). December 12-13th, 2022, etc.
DER.15-68768-P Project: International Administrative Co-Operation in Tax Matters and ADR of Transnational Tax Disputes and Models for an Institutional Architecture from a European Perspective- EUDISCOOP PROJECT.
DER 2017-90874-REDT -GOTA-INTAXCOOP & GOV: The Global Observatory on Tax Agencies: Towards on the International Tax Cooperation and Global Governance.
FBG- 311868 (SDG & TAXATION) TAXATION AND SUSTAINABLE DEVELOPMENT GOALS International Project: “Policy-making on , and as main financial sources for Global Sustainability (SDG 2030 UN & A. ABABA A. Agendas). And output Project of the Excellence Network of the Spanish Minister of Economy and Competitiviness DER 2017-90874-REDT -GOTA-INTAXCOOP & GOV: The Global Observatory on Tax Agencies: Towards International Tax Cooperation and Global Governance (directed by Eva Andrés) and supported by the Global Tax Policy Center of Vienna (GTPC), the United Nations, the CIAT and the Fiscal Studies Institute of the Spanish Financial Minister., etc.
Review of International and European Economic Law, Miscelania, vol. 1, n. 1 and vol. 2, n. 3
How to Cite
Copyright (c) 2023 Staff RIEEL.com
This work is licensed under a Creative Commons Attribution 4.0 International License.