The 4th International Conference on Financing for Development: Towards a new Global Tax Order based on International tax Cooperation and Global Tax Governance - The new UN Tax Convention

Authors

Author Biographies

Eva Andres-Aucejo, University of Barcelona

mceclip0-70ebbad182131eed083c1b31e9feab5b.png

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). Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank (HCBM). Observer of the UN Tax Committee (2019-2024). Observer accredited at the second session of the United Nations Ad-Hoc Tax Committee

Antonio Remiro Brotons

mceclip0-6ade2749f8f39aa3a7b94540f04f856f.png

Professor of Public International Law and International Relations at the UAM. Lawyer and advisor before the International Court of Justice and in international arbitration. Lecturer at the Academy of International Law in The Hague (1984), at the Institute of Advanced International Studies at the Panthéon-Assas University (Paris I) and at the Institute of Advanced International Studies in Geneva (2003). Member of the Spanish delegation of the European Academy of Sciences and Arts.

Marco Nicoli, World Bank

Marco Nicoli

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. Former Special Officer of the Organization for Economic Cooperation and Development (OECD)

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. (2021a). 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. (2021c). 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. 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. 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. 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).... Review of International and European Economic Law, 2(3), 7–25. 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. (2023b). An Effective and Inclusive International Tax Cooperation & Tax Administrations 3.0. Review of International and European Economic Law, 2(4), ed.1-ed.7. https://www.rieel.com/index.php/rieel/article/view/72

Andrés-Aucejo, E. (2023c). 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. In García Moreno, V. A., Machancoses García, E., Alguacil Marí, M. P., Borrero Moro, C. J., Grau Ruiz, M. A., & Montesinos Oltra, S. (Eds.), Medio siglo de derecho financiero y tributario: Estudios en memoria del profesor Carmelo Lozano Serrano (pp. 353–396). Tirant lo Blanch. ISBN 9788411639088.

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). https://www.rieel.com/index.php/rieel/article/view/65.

Andres-Aucejo, E., Akamba, M., Nicoli, M., & Owens, J. (2023e). 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). https://www.rieel.com/index.php/rieel/article/view/36

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 (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, 2(4), A5.1-A5.27. https://rieel.com/index.php/rieel/article/view/79.

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. https://rieel.com/index.php/rieel/article/view/73.

Andres, E. (2024a). 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). https://www.rieel.com/index.php/rieel/article/view/89.

Andres, E. (2024b). 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). https://rieel.com/index.php/rieel/article/view/92.

Andres, E. et al. (2024c). The International Tax Organization (ITO) Foundational Agreement. A proposal. ADDENDUM. Review of International and European Economic Law, 3(5). https://www.rieel.com/index.php/rieel/article/view/96.

Andrés-Aucejo, E., & Valente, A. (2024d). Convenzione Tributaria ONU/The UN Tax Convention: Passo avanti nelle sfide internazionali sulla cooperazione tributaria. Review of International and European Economic Law. https://docs.google.com/document/d/1tPY4kFMPdr8ZbDeZFN_xWdXCOvAtjOogp0z6sP5qg4c/pub

Owens, E. Andrés-Aucejo, M. Nicoli, J. Sen, R. Olesti-Rayo, J. Lopez-Rodriguez, & J. Pinto-Nogueira (Eds.) (2021a), Global tax governance: Taxation on digital economy, transfer pricing, and litigation in tax matters policies for global sustainability (pp. 115–142). Thomson Reuters.

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. Revista De Educación Y Derecho, (21). https://doi.org/10.1344/REYD2020.21.31339.

Owens, J. (Dirs), Andrés-Aucejo, E. (Principal author), Wolfgang, K., et al. (2023a). 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). 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. https://rieel.com/index.php/rieel/article/view/84.

United Nations General Assembly. (2023). Resolution 78/230: Promotion of inclusive and effective international tax cooperation at the United Nations. https://undocs.org/A/RES/78/230

United Nations Secretary-General. (2020). Report A/75/230: Activities of the United Nations Office for Partnerships. https://unpartnerships.un.org/publications/2020/2020-report-a75230-secretary-generals-report

Universitat de Barcelona. (2024). La Universitat de Barcelona, amb la representació de la professora Eva Andrés Aucejo, ha estat escollida acreditada observadora en el II Ad Hoc Tax Committee. https://www.ub.edu/portal/web/dret/detall/-/detall/la-universitat-de-barcelona-amb-la-representacio-de-la-professora-eva-andres-aucejo-ha-estat-escollida-acreditada-observadora-en-el-ii-ad-hoc-tax-comm

Downloads

Published

2024-11-30

How to Cite

Andres-Aucejo, E., Remiro Brotons, A., & Nicoli, M. (2024). The 4th International Conference on Financing for Development: Towards a new Global Tax Order based on International tax Cooperation and Global Tax Governance - The new UN Tax Convention. Review of International and European Economic Law, 3(6), ed.1-ed.8. Retrieved from https://rieel.com/index.php/rieel/article/view/97

Most read articles by the same author(s)

1 2 > >>