The United Nations last trends on International Tax Cooperation: a new UN Tax Convention and a new International Tax Organization

OWENS, Jeffrey (Director). ANDRÉS AUCEJO, Eva; MEZANG, Serge; NICOLI, Marco (February-October 2022), General Agreement on International Tax Cooperation, Trade and Global Tax Governance. A proposal. Review of International and European Economic Law, Vol. 1 & Vol. 2, No. 2- https://www.rieel.com/index.php/rieel/article/view/28.

FRAMEWORK AGREEMENT ON INTERNATIONAL TAX COOPERATION-PREPARATORY WORK N. 1 UNIDROIT. Rome-International Meeting. (I Preparatory work). International Meeting (2018 ).

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 https://www.ub.edu/portal/documents/620105/0/ProgramGlobalTaxPolicySeminarSent30-09- 2021+%281%29.pdf/b7b584cc-a03e-d8c5-19f9-594fc586ddf3

ANDRÉS-AUCEJO, E. (rapporteur), NICOLI, M., MEZANG, S. REMIRO BROTONS, A.; ROCCATAGLIATA, F. FERNÁNDEZ PONS, X., LUCARELLI, A., SAMMARCO, MASBERNAT, P. The International Tax Organization (ITO) Foundational Agreement. A proposal. Review International and European Economic Law. (Oct-Nov. 10th) 2023 PDF, Vol. 2, N. 4, 2023. https://rieel.com/index.php/rieel/article/view/73/83

OWENS, Jeffrey (Dir.). ANDRÉS-AUCEJO, Eva (m. author), MEZANG AKAMBA, Serge, NICOLI, Marco, (February 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 (THE NEW PROTOCOLS), Review of international and European economic law, Vol. 1, N. 3, 2

ANDRÉS-AUCEJO, EVA. 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 (23rd 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. Oct-Nov. 10th, 2023. Vol. 2, N. 4, 2023. https://www.rieel.com/index.php/rieel/article/view/79

OWENS, J., (Dir). ANDRÉS-AUCEJO, Eva. 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 UN TAX REPORT, 2023. https://financing.desa.un.org/sites/default/files/2023-03/Andr%C3%A9s-Aucejo%2C%20Eva%20and%20Owens%2C%20Jeffrey_Input%20Tax%20Report.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. EDITORIAL. https://www.rieel.com/index.php/rieel/article/view/57

ANDRÉS-AUCEJO, Eva. 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 Medio Siglo de Derecho Financiero y Tributario Estudios en memoria del profesor Carmelo Lozano Serrano. Dirs. Alberto García Moreno Ester Machancoses García.

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. [I LEFT ] . [PART II] Education and Law Review. Journal of Education and Law , no. 21, 2020.

LENNAD, Michael (2022).Chief of International Tax Cooperation and Trade in the Financing for Development Office (FfDO) of the United Nations, New York, USA. “Some United Nations developments”. in BOOK OF CONFERENCE PROCEEDINGS (2022): INTERNATIONAL CONGRESS “ECONOMIC AND TAX GLOBAL GOVERNANCE, GOOD GOVERNMENT AND INTERNATIONAL TRADE IN THE DIGITALIZED AGE” University of Barcelona Thursday 24th, November 2022). Review of International and European Economic Law, Vol.2, n.3,https://www.rieel.com/index.php/rieel/article/view/65/62,

ANDRÉS-AUCEJO, Eva et alter (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. 1, N. 3, 2023 https://www.rieel.com/index.php/rieel/article/view/33.

Dirs. OWENS, J., ANDRÉS-AUCEJO, E., NICOLI, M., SEN, J., OLESTI, A., RODRÍGUEZ J., PINTO 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 (2023). “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 Impactos de la Guerra de Ucrania. Dirs. GONZÁLEZ-BEILFUSS, C., NAVARRO-MICHEL, M., FERNÁNDEZ PONS, X., Marcial Pons, Diciembre, 2023.

ANDRÉS-AUCEJO, Eva. 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 (2020), n. 21. https://revistes.ub.edu/index.php/RED/article/view/31297

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” (vol.1, n.3, February 2023, Miscellany). 24-25 November 2022.

ANDRÉS-AUCEJO, E. (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 a 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, A., RODRÍGUEZ J., PINTO 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, pp. 115-142.

OWENS, J. PISTONE, P., ANDRÉS-AUCEJO, E (dirs.). International Administrative Cooperation in Fiscal Matter and International Tax Governance. Thomson Reuters, 2018.