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 tradeAbstract
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.
Author Biography
Eva Andrés-Aucejo, University of Barcelona
Professor of Financial and Tax Law. University of Barcelona. Extraordinary award in both PhD in Law and in Law Degree. Economic Sciences and Business Degree. Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank. Tax Committee (2019-22). Email: eandres@ub.edu
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