Reference Terms Project of the UNITED NATIONS Tax Convention on International Cooperation in Tax Matters
Keywords:
UN Tax Convention, international tax cooperation, holistic convention, substantive elements, procedural elements, tax principlesAbstract
This article contains a project of the Terms of Reference to create the New International Convention on International Cooperation in Tax Matters pursuant to United Nations Resolutions: AC.295/2024/1 and Res. 78/230
Author Biographies
Jefrey Owens, University of Vienna
Former Director of the W.U. Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law W.U. (Vienna University of Economics and Business). Senior Policy Advisor to the Global Vice Chair of Tax at EY, to the United Nations Tax Committee, the Inter-American Development Bank (IDB) and UNCTAD
Eva Andrés, University of Barcelona
Professor of Financial and Tax Law at University of Barcelona Director of Review of International and European Economic Law. Dir. of Global Observatory on International Tax Cooperation and Global Governance. Consultant of the Global Forum of the World Bank. Observer of the United Nations Tax Committee (2019-23
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.
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 of the Organization for Economic Cooperation and Development (OECD).
Xavier Fernández Pons, Jean Monnet Chair on European Union Environmental Law (EUEL) & University of Barcelona
Associate Professor of Public International Law at University of Barcelona Member of the Jean Monnet Chair on European Union Environmental Law (EUEL).
William Byrnes, Professor of Law at Texas A&M University School of Law. Tenured
Professor of Law at Texas A&M University School of Law. Tenured. Law professor in 2005 at St. Thomas University School of Law and in 2008 Associate Dean at Thomas Jefferson School of Law. Post Graduate Programs Director for Non-US Lawyers, and the Executive Committee of Graduate Programs for Non-US Lawyers.
References
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Excellence Network DER 2018-20-90874-REDT -GOTA-INTAXCOOP & GOV: The Global Observatory on Tax Agencies: Towards the International Tax Cooperation and Global Governance.
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Copyright (c) 2024 Jefrey Owens (dir), Eva Andrés (main author), Antonio Remiro Brotons, Marco Nicoli, Xavier Fernández Pons, William Byrnes
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