International tax cooperation and illicit capital mobilization as a first (mathematical) derivative of the financing for sustainable development (FFD4)
Proposals for the IV Conference on Sustainable Development Financing, with impact on the taxation and trade/customs binomial.
Keywords:
Fourth International Conference on Financing for Development (FFD4) or: IV Conference on Sustainable Development Financing, International Tax Cooperation, Global Tax Governance, Illicit Capital Mobilization, International Trade, Customs, Domestic Resource Mobilization, Global Financial Architecture, International tax fraudAbstract
In this article, we will make some policy proposals on International Tax Cooperation to combat illicit capital movements, ahead of the Fourth Summit on Sustainable Development Financing, to be held in Seville, Spain, in 2025. These proposals are as follows:
1. We support the goal of making international tax cooperation a central focus within the framework of sustainable development financing at the Fourth Conference on Sustainable Development Financing.
2. We promote a clear differentiation at the Fourth Conference on Sustainable Development Financing of the primary role of international tax cooperation in combating illicit capital movements within the scope of sustainable development financing, distinguishing it from the mobilization of domestic capital and therefore creating a separate thematic module or block for these topics.
3. For sustainable global development financing to be possible, international taxation, through international tax cooperation, must not be limited to its traditional economic sphere, but must extend its centripetal force to the rest of the social, cultural, environmental, and humanitarian sectors on the path toward the long-awaited financing of sustainable development.
4. A holistic approach is maintained regarding the scope of international tax cooperation toward a new global tax governance architecture, where international tax cooperation must serve as a lever to strengthen fair international policies in the areas of mutual assistance and international tax information exchange, the digital economy, the environment, international trade and customs, international tax fraud and illicit capital mobilization, gender, education and tax compliance, taxpayers' rights, cross-border tax dispute resolution, health, etc. The general formulation of how international tax cooperation impacts all these areas can be seen in our pioneering model of the Agreement on International Tax Cooperation, Trade, and Global Tax Governance.
5. We are committed to the creation of a framework agreement on international tax cooperation, trade, and global tax governance, and its development protocols, in addition to a series of policy/rule tax making instruments published in our previous work. We are honored that the United Nations has decided to implement two of the policy making instruments we proposed in our previous research, in the same manner we outlined. That is, through a framework convention or framework agreement on international tax cooperation, developed through protocols.
6. We advocate for the relationship between "International Tax Cooperation" and "International Trade and Customs." Taxation should promote trade and tariff policies favourable to international trade.
7. International tax cooperation should be a field of study included in the global financial architecture for sustainable development.
Author Biography
Eva Andres-Aucejo, University of Barcelona
Eva ANDRÉS-AUCEJO, full professor of financial and tax law. Director of the Review of International and European Economic Law. Director of the Education and Law Review (SCOPUS-JCR/ESCI, WoS, Q-2). Extraordinary Award Ph.D. and Bachelor's Degree in Law. Bachelor's Economics and Business Sciences. Expert in International tax cooperation and global governance. Policy making. Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank (HCBM). Accredited observer of the UN Tax Committee (2019-2024). Accredited observer at the second session of the United Nations AD-HOC TAX COMMITTEE to draft terms of reference for a UN framework convention on international tax cooperation (20 July-16 August 2024). Accredited in the next 4th International Conference on Financing for Development (FfD4), 30 June - 3 July 2025 Seville, Spain.
References
Andrés-Aucejo, E. (2018a). Towards an international code for administrative cooperation in tax matters and international tax governance. Revista Derecho del Estado, 40, Enero-Junio de 2018: https://ssrn.com/abstract=3113628
Andrés-Aucejo, E. (2018b). The global tax model: Building modernized tax systems towards international tax cooperation and global tax governance: Architecture for sustainable development and equity societies (Ongoing UN 2030 and Addis Ababa Action Agendas). In E. Andrés-Aucejo (Ed.), International administrative cooperation in fiscal matter and international tax governance (pp. 121–140). Thomson Reuters.
Andrés-Aucejo, E. (2019). Policy making in global tax policies on international tax cooperation & global tax governance to sustainable, fairness, and efficient tax administrations (Ongoing 2030 UN SDG and Addis Ababa Action Agendas). https://hdl.handle.net/2445/127541
Andrés Aucejo, E. (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” (*). Revista De Educación Y Derecho, (21). https://doi.org/10.1344/REYD2020.21.32159
Andrés-Aucejo, E. (2021a). The digitalization of tax administrations: A common denominator of the compliance risk management processes. The European Union (E.U.) Risk Management for tax administrations model. In A. Olesti-Rayo & E. Andrés-Aucejo (Eds.), Global tax governance: Taxation on digital economy, transfer pricing, and litigation in tax matters (MAPs + ADR). Tax policies for global sustainability: Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas (pp. 45–62). Thomson Reuters.
Andrés-Aucejo, E. (2021b). 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 J. Owens, E. Andrés-Aucejo, M. Nicoli, J. Sen, R. Olesti-Rayo, J. Lopez-Rodriguez, & J. Pinto-Nogueira (Eds.), Global Tax Governance: Taxation on digital economy, transfer pricing, and litigation in tax matters policies for global sustainability (pp. 115–142). Thomson Reuters.
Andres, E., Akamba, M. ., Nicoli, M. ., & Owens, J. . (2022a). General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal (Part I). Review of International and European Economic Law, 1(1), 5–22. Retrieved from https://www.rieel.com/index.php/rieel/article/view/3
Andres, E., Akamba, M., Nicoli, M., & Owens, J. (2022b). General Agreement on International Tax Cooperation, Trade and Global Tax Governance: A Proposal: (Part I & II). Review of International and European Economic Law, 1(2), 7–38. Retrieved from https://www.rieel.com/index.php/rieel/article/view/28
Andres-Aucejo, E., et al. (2022c). 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”: Replies to the Reservations made by the United States and countries agreeing in the vote. Review of International and European Economic Law, 2(3), 7–25. Retrieved from https://www.rieel.com/index.php/rieel/article/view/33
Andrés-Aucejo, E. (2023a). Políticas fiscales para el desarrollo sostenible en Ucrania: A propósito de las agendas mundiales de desarrollo sostenible con impacto en la movilización de recursos domésticos, la cooperación tributaria internacional y la gobernanza económica mundial. En C. González-Beilfuss, M. Navarro-Michel, & X. Fernández Pons (Dirs.), Impactos de la guerra de Ucrania. Marcial Pons.
Andrés Aucejo, E., & Masbernat, P. (2023b). Constituciones y sistemas tributarios comparados. Revista De Educación Y Derecho, (27). https://doi.org/10.1344/REYD2023.27.42496
Andres-Aucejo, E., Akamba, M. ., Nicoli, M. ., & Owens, J. (2023c). 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, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/36
Andrés, E et al. (2023d). Book of the conference Proceeding (2022). International Congress: “Economic and tax global governance, good government and international trade in the digitalizated age”. University of Barcelona, November 24th and 25th, 2022. Review of International and European Economic Law, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/65
Andres-Aucejo, E., Nicoli, M., Akamba, M., Remiro Brotons, A., Roccatagliata, F., Fernández Pons, X., Luccarella, A., Sammarco, M., & Patricio, M. (2023e). The International Tax Organization (ITO) Foundational Agreement: A proposal. Review of International and European Economic Law, 2(4), R1.1-R1.16. Retrieved from https://rieel.com/index.php/rieel/article/view/73
Andrés-Aucejo, E. (2023f). 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). Review of International and European Economic Law, 2(4), A5.1-A5.27. Retrieved from https://rieel.com/index.php/rieel/article/view/79
Andrés-Aucejo, E. (2023h). Hacia una nueva arquitectura de la cooperación tributaria internacional institucionalizada en el siglo XXI, bajo el rol clave de Naciones Unidas: A propósito de la Resolución A 77/441 (29 dic. 2022) y del informe de la Secretaría General A/78/235 (julio 2023), de Naciones Unidas sobre Promotion of inclusive and effective international tax cooperation at the United Nations, en el Libro: Medio Siglo de Derecho Financiero y Tributario Estudios en memoria del profesor Carmelo Lozano Serrano. Editorial Aranzadi. 2023.
ANDRÉS-AUCEJO, Eva (main author), OWENS, J. (Director) 2023i. 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. Published by UNITED NATIONS.org Andrés-Aucejo, Eva and Owens, Jeffrey_Input Tax Report.pdf (un.org). 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, E. (2024a). “Educación fiscal” y “Tax compliance”; mejorados por Inteligencia Artificial como mecanismos de naturaleza holística integrantes de la Convención tributaria de Naciones Unidas: sobre cooperación tributaria internacional eficaz e inclusiva y de sus protocolos de desarrollo. Revista De Educación Y Derecho, (30). https://doi.org/10.1344/REYD2024.30.47753
Andres, E. (2024b). The new UN TAX CONVENTION ON INTERNATIONAL COOPERATION IN TAX MATTERS as an essential pillar of a new GLOBAL TAX ORDER designed through a NEW INTERNATIONAL TAX ORGANIZATION. Review of International and European Economic Law, 3(5). Retrieved from https://www.rieel.com/index.php/rieel/article/view/89
Andres, E. (2024c). The United Nations last trends on International Tax Cooperation: a new UN Tax Convention and a new International Tax Organization. Review of International and European Economic Law, 3(5). Retrieved from https://rieel.com/index.php/rieel/article/view/92
Andres, E. (2024d). The International Tax Organization (ITO) Foundational Agreement. A proposal. Review International and European Economic Law. ADDENDUM. Review of International and European Economic Law, 3(5). Retrieved from https://www.rieel.com/index.php/rieel/article/view/96
Bosch Cholbi, J. L. (2023). Los derechos fundamentales del contribuyente. Su protección en la Constitución Española, el Convenio Europeo de Derechos Humanos y la Carta de Derechos Fundamentales de la Unión Europea y su interpretación por los respectivos Tribunales de Justicia: Tirant lo Blanch. Octubre 2023. Revista Técnica Tributaria, 4(143). https://revistatecnicatributaria.com/index.php/rtt/article/view/2443
Bustello, L. (2023). La revolución de la inteligencia artificial en la práctica tributaria: Herramientas y oportunidades. Universidad Isabel I. https://www.ui1.es/blog-ui1/la-revolucion-de-la-inteligencia-artificial-en-la-practica-tributaria-herramientas-y-oportunidades
Daza Mercado, M. A. (2024). Educación fiscal, Inteligencia Artificial y el ChatGPT-4. Recuperado de: https://www.researchgate.net/publication/380398135_Educacion_fiscal_Inteligencia_Artificial_y_el_ChatGPT-4.
Deloitte. (2024). Advancing the Finance Function with Artificial Intelligence. Recuperado de: https://www.deloitte.com/global/en/alliances/workday/analysis/advancing-the-finance-function-with-artificial-intelligence.html.
García Caracuel, M. (2009). El Derecho Tributario y los Derechos Humanos en Europa. Una aproximación a la aplicación del CEDH a la Materia Tributaria. Derecho & Sociedad, (33), 116-129. Recuperado a partir de https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/17463
Guerrero Ros, C. (2023). Implicaciones de la IA y posibles casos de uso en el área fiscal. KPMG Abogados. Recuperado de: https://www.tendencias.kpmg.es/2023/12/implicaciones-ia-casos-uso-area-fiscal/.
KPMG. (2024). Tax and AI: Predictive Analytics for Smarter Decision-Making. Recuperado de: https://kpmg.com/xx/en/our-insights/ai-and-technology/the-use-of-generative-ai.html.
Localret. (2024). Borrador de control normativo. https://www.localret.cat/wp-content/uploads/2024/06/Control-normatiu.pdf
OECD. (2023). Tax Administration 2023: Comparative Information on OECD and Other Advanced and Emerging Economies. OECD Publishing. https://doi.org/10.1787/900b6382-en.
Owens, J., Pistone, P., & Andrés-Aucejo, E. (Dirs) (2018). International administrative cooperation in fiscal matters and international tax governance. Aranzadi. ISBN 978-8491973553.
Owens, J., Lennard, M., & Andrés Aucejo, E. (2021a). Tributación y Objetivos de Desarrollo Sostenible. Policy-making en Tributación, Cooperación tributaria Internacional y Gobernanza Fiscal Mundial como principal fuente de financiación de la Agenda 2030 de las Naciones Unidas. Proyecto (Dirección: Jeffrey OWENS, Michael LENNARD, Eva ANDRÉS) [II]. Revista De Educación Y Derecho, (21). https://doi.org/10.1344/REYD2020.21.31297
Owens, J., Lennard, M., & Andrés Aucejo, E. (2021b). La financiación del Desarrollo Sostenible: Tributación y Objetivos de Desarrollo Sostenible. Policy-making en Tributación, Cooperación tributaria Internacional y Gobernanza Fiscal Mundial como principal fuente de financiación de la Agenda 2030 de las Naciones Unidas. Proyecto (Dirección: Jeffrey OWENS, Michael LENNARD, Eva ANDRÉS) [I]. Revista De Educación Y Derecho, (21). https://doi.org/10.1344/REYD2020.21.31339
Owens, J., Andrés-Aucejo, E., Nicoli, M., Sen, J., Olesti-Rayo, R., Lopez-Rodriguez, J., & Pinto-Nogueira, J. (Dirs.). (2021c). Global tax governance: Taxation on digital economy, transfer pricing, and litigation in tax matters (MAPs + ADR) policies for global sustainability. Thomson Reuters.
Owens, J. (Dirs), Andrés-Aucejo, E. (Principal author), Wolfgang, K., et al. (2023a, february). The universal institutionalization of international tax cooperation under the United Nations orbit: Towards 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/Andrés-Aucejo,%20Eva%20and%20Owens,%20Jeffrey_Input%20Tax%20Report.pdf
Owens, J., Andrés-Aucejo, E. ., & Remiro Brotons, A. (2023b). A new Global Tax Legal Order. Review of International and European Economic Law, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/57
Owens, J., Andrés, E., Remiro Brotons, A., Nicoli, M., Fernández Pons, X., & Byrnes, W. (2024). Reference Terms Project of the UNITED NATIONS Tax Convention on International Cooperation in Tax Matters. Review of International and European Economic Law, 3(5), 5.1–5.20. Retrieved from https://rieel.com/index.php/rieel/article/view/84
Revista Educación y Derecho. Num 1 Extraordinario (2021): Educación superior, derechos humanos y objetivo de desarrollo sostenible nº 4 (Educación) en el contexto de la internacionalización de la educación superior https://revistes.ub.edu/index.php/RED/issue/view/2652
INTERNATIONAL CONGRESSES/CONFERENCES
(2024) Global/ European Conference: THE UNITED NATIONS LAST TRENDS ON INTERNATIONAL TAX COOPERATION. Parliament/European Commission, Italy. Rome. 23 February 2024. DIRECTOR EVA ANDRÉS AUCEJO. UNIVERSITY OF BARCELONA. https://www.ub.edu/portal/documents/620105/0/EUROPEAN-GLOBAL+TAX+CONFER+2024+XV+ROME.pdf/40f72760-0b5b-fa9b-e3a8-2c88f81065b8.
(2024) Inteligencia artificial y digitalización de las Administraciones Tributarias. International Congress. 5 April 2024. Director: EVA ANDRÉS AUCEJO. UNIVERSITY OF BARCELONA. https://www.ub.edu/portal/web/dret/detall/-/detall/5-abr-de-16-00-a-19-30-conferencia-internacional-transformacion-digital-e-inteligencia-artificial-en-el-marco-de-las-administraciones-tributarias-
(2024) International Conference: 6 November. An Effective and inclusive International Tax Cooperation at UNITED NATIONS ex A/RES/77/244 and A/78/235 (UNITED NATIONS). Direcció: Eva Andrés- UNIVERSITY OF BARCELONA. UNIDROIT (Roma). Amb la participació institucional internacional d'organitzacions internacionals i institucions europees. Parliament and the European Commission Office, Italy. Rome. 23 February 2024. Toward a new International Tax Organization. Foundational Agreement. A proposal. Rapourter: Eva Andrés-Aucejo.
(2024) International Congress: EUROPE-AFRICA: HUMAN RIGHTS, MIGRATIONS AND CHALLENGES.
Cooperación internacional Europa-África: movilización de recursos domésticos, cooperación tributaria y derechos humanos. https://www.ub.edu/portal/documents/620105/0/JORNADA5+%C3%81FRICA+11+DIC.2023+b.pdf/fc062788-e8fb-c6e9-e595-cf1b5dc379a6. Direcció: Eva Andrés (UB-Transjus) i Euro Africa.
(2023) China-Spain International Legal Conference. Mesa Redonda. Last trends on international tax cooperation. 27 DE NOVIEMBRE DE 2023. UNIVERSITY OF BARCELONA. INSTITUT OF RESEARCH TRANSJUS. https://www.ub.edu/portal/documents/620105/0/Confer%C3%A8ncia+Internacional+Legal+Xina-Espanya.pdf/abeb3819-3718-82a8-12d9-049c3a6393b5
(2023) European Congress (2023) 5th Women Business & Justicie European Forum (2023): La igualtat i els nous paradigmes els dia 30 de noviembre- Participació en el comité científic. Direcció ICAB- UB. https://www.icab.cat/ca/formacio/cursos/5th-WOMEN-BUSINESS-JUSTICE-EUROPEAN-FORUM-2023-La-igualtat-i-els-nous-paradigmes/.
(2023) Conferencia: Instituto de Estudios Fiscales. Madrid. "Fiscalidad y Cohesión social: tributación como lucha contra exclusión. Octubre 2023. Speaker: Eva Andrés-Aucejo. UNIVERSITY OF BARCELONA.
(2022) INTERNATIONAL CONGRESS. ECONOMIC AND TAX GLOBAL, GOVERNANCE, GOOD GOVERNMENT AND GLOBAL TAX GOVERNANCE IN THE DIGITALIZED AGE. Venue: Faculty of Law. University of Barcelona, Thursday 24th, November. 2022, Friday, 25th. November. JOAN GUÀRDIA OLMOS (Rector of the UNIVERSITY OF BARCELONA). JOAN TUGORES (former Rector of the UNIVERSITY OF BARCELONA). ORIOL AMAT (Rector of the UNIVERSITY POMPEU FABRA OF BARCELONA). .https://www.ub.edu/portal/documents/620105/0/Congress+Global+Governance+2022+c.pdf/91d0aaee-827c-fbb3-ea97-5a9b1e026b66
Chronicle of International Congress: “Economic and tax global governance, good government and international trade in the digitalizated age”. University of Barcelona, November 24th and 25th, 2022. JOAN GUÀRDIA OLMOS (Rector of the UNIVERSITY OF BARCELONA). JOAN TUGORES (former Rector of the UNIVERSITY OF BARCELONA). ORIOL AMAT (Rector of the UNIVERSITY POMPEU FABRA OF BARCELONA), XAVIER PONS I RÀFOLS (Dean of the Faculty of Law of the UNIVERSITY OF BARCELONA), CRISTINA GONZÁLEZ BEILFUSS (Director of the Transjus institut of Barcelona), et alter.
Book of the conference Proceeding (2022). International Congress: “Economic and tax global governance, good government and international trade in the digitalizated age”. University of Barcelona, November 24th and 25th, 2022. JOAN GUÀRDIA OLMOS (Rector of the UNIVERSITY OF BARCELONA). JOAN TUGORES (former Rector of the UNIVERSITY OF BARCELONA). ORIOL AMAT (Rector of the UNIVERSITY POMPEU FABRA OF BARCELONA), XAVIER PONS I RÀFOLS (Dean of the Faculty of Law of the UNIVERSITY OF BARCELONA), CRISTINA GONZÁLEZ BEILFUSS (Director of the Transjus institut of Barcelona), et alter.
Crónica del Congreso Internacional: “Economic governance and international trade in the digitalizated age”. International congress. University of Barcelona, November 24th and 25th, 2022. JOAN GUÀRDIA OLMOS (Rector of the UNIVERSITY OF BARCELONA). JOAN TUGORES (former Rector of the UNIVERSITY OF BARCELONA). ORIOL AMAT (Rector of the UNIVERSITY POMPEU FABRA OF BARCELONA), XAVIER PONS I RÀFOLS (Dean of the Faculty of Law of the UNIVERSITY OF BARCELONA), CRISTINA GONZÁLEZ BEILFUSS (Director of the Transjus institut of Barcelona), et alter.
Report: Economic and tax global governance, good government and international trade in the digitalized age. JOAN GUÀRDIA OLMOS (Rector of the UNIVERSITY OF BARCELONA). JOAN TUGORES (former Rector of the UNIVERSITY OF BARCELONA). ORIOL AMAT (Rector of the UNIVERSITY POMPEU FABRA OF BARCELONA), XAVIER PONS I RÀFOLS (Dean of the Faculty of Law of the UNIVERSITY OF BARCELONA), CRISTINA GONZÁLEZ BEILFUSS (Director of the Transjus Institut of Barcelona), et alter.
(2022) EVA ANDRÉS-AUCEJO ET ALTER. CHRONICLE: 4TH WOMEN BUSINESS & JUSTICE EUROPEAN FORUM. BARCELONA BAR ASSOCIATION (ICAB) – 22ND SEPTEMBER 2022. HTTPS://RIEEL.COM/INDEX.PHP/RIEEL/ARTICLE/VIEW/32
(2021) 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 30 th 2021. Faculty of Law University of Barcelona. Director: Eva Andrés-Aucejo. UNIVERSITY OF BARCELONA. https://www.ub.edu/portal/documents/620105/0/ProgramGlobalTaxPolicySeminarSent30-09-2021+%281%29.pdf/b7b584cc-a03e-d8c5-19f9-594fc586ddf3
(2019) INTERNATIONAL TAX COOPERATION CONGRESS. Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing UN 2030 and Addis Ababa Agendas. Illustrious Bar Association of Barcelona with the UNIVERSITY OF BARCELONA. 17th , 18th , January 2019. UNIVERSITY OF BARCELONA. Dir. EVA ANDRRÉS-AUCEJO. https://www.ucm.es/data/cont/docs/1310-2019-03-17-L2-%20INTERNATIONAL%20TAX%20CONGRESS-2019-BCN.pdf
(2018) International Congress (2018): The efficiency of Tax Administrations, International Tax Cooperation and Governance. Institute for Fiscal Studies. Wednesday, 30th Madrid 2018. Dir. Eva Andrés-Aucejo https://www.rieel.com/index.php/rieel/article/view/18.
CHRONICLE Global Tax Administrations’ Efficiency International Fiscal Cooperation and Governance. Wednesday, 30 May 2018. Eva Andrés Aucejo, et alter. Full text (PDF)
CHRONICLE International Congress Global Tax Administrations’ Efficiency International Fiscal Cooperation and Governance. Thursday, 31 May 2018. Eva Andrés Aucejo et alter. Full text (PDF)
CHRONICLE International Fiscal Cooperation and Governance. Friday 1 June 2018 Venue: EAPC (Public Administrative School of Catalonia). Eva Andrés Aucejo, et alter Full text (PDF)
(2018) International Congress. The efficiency of the Tax Administrations: tax gap and tax compliance policies. Escola Administració Pública- Universitat de Barcelona. Catalunya.
(2018) 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. UNIVERSITY OF BARCELONA
(2017) International Congress 2017: "International Administrative Cooperation in Tax Matters and Tax Governance”. Barcelona, January 26th, 2017. Facultad de Derecho. Universidad de Barcelona.
Book of Conferences Proceedings (2017). International Administrative Cooperation in tax matters and tax governance. International Congress (2017): International Administrative Cooperation in Tax Matters and Governance. Barcelona, Thursday 26th 27th January 2017. Book of the Conference Proceedings: International Congress 2017. International Administrative Cooperation in Tax Matters and Tax Governance
Report of the International Congress 2017: "International Administrative Cooperation in Tax Matters and Tax Governance”. Barcelona, January 26th, 2017. Facultad de Derecho. Universidad de Barcelona.
(2017) International Congress 2017: The new trends and challenges of the International Tax Cooperation in the wave of the new political Scenario: United States (Trump) and UK (Brexit); Barcelona, Friday 27th January 2017. Chronicle of International Congress 2017: "International Administrative Cooperation in Tax Matters and Tax Governance”. Barcelona, January 26th, 2017. Facultad de Derecho. Universidad de Barcelona.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Eva Andres-Aucejo
This work is licensed under a Creative Commons Attribution 4.0 International License.
