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)Vol. 2 No. 3 (2023)
Coordinators: Jeffrey Owens, Eva Andrés Aucejo, Antonio Remiro Brotons, Patricio Masbernat
In PressVol. 2 No. 4 (2023)
This number will soon be printed and entirely online.
Select RIEEL.com articles that are published online before they are printed. There may be some editing adjustments between the initial version issued and the final printed edition.
These papers have been peer-reviewed and have been approved for publication. When the final article is allocated to volumes/issues of the journal, the article in the press version will be withdrawn, and the final version will be published in the corresponding volumes/issues. The date an article was initially published online will be maintained.
There are three sorts of Press Articles:
Journal pre-proofs: copies of an article that have received post-acceptance modifications, such as the insertion of a cover page, metadata, and readable formatting, but are not yet the final editions of the record. Before being published in their final form, these versions will be subjected to extra copyediting, typesetting, and revision; nonetheless, they are offered for early exposure to the article. During the production process, content-altering faults may be detected, and any legal disclaimers apply to the journal apply.
Uncorrected proofs: copyedited, prepared papers that have not yet undergone final review. Before final publication, they must be proofread and edited by the author(s), and the content may be revised.
Corrected proofs: articles with author's corrections. Final citation data, such as volume and issue number, publication year, and page numbers, must be added, and the content may be revised before final publication.
Tax Governance and Good GovernmentVol. 1 No. 2 (2022)
Coordinators: Andrés-Aucejo, E., Remiro-Brotons, A, & Checa-Gonzalez, C.
We are not confronting a new international law crisis. The permanent crisis is the inevitable condition of a system of norms that strives to subjugate the relationships between subjects of an inadequately organized horizontal society to the Rule of Law. A review of the bibliographic indexes reveals several papers that continually discuss the necessity for collaboration structures and strong governance in response to crises.
In this issue, the "Review articles" section (monographies) keeps the focus on global tax governance and good governance and publishes an updated version of the proposal for a General Agreement of International Tax Cooperation, Trade, and Global Tax Governance. The "Articles" section complements those with a collection of seven scientific publications dedicated to the digital economy; good government; tax governance; multinationals' compliance; banking supervision and auditing process. The issue concludes with a "Miscellanea" section that includes a Chronicle of the 4th Women's Business & Justice European Forum and an exposition about the new proposal ATAD III & Holding Structures; EU proposal re "shell entities."
New agreements/pacts for a new global legal order through the codification and progressive development of the global tax governance/cooperation and environmental law.Vol. 1 No. 1 (2022)
Coordinators: Andrés-Aucejo, E., Fernández Pons, X. & Olesti-Rayo, A.
The first issue of the RIEEL offers the first section, "Review Articles", of remarkable ambition and impact. Some proposals are presented on codification and progressive law that directly affect the global legal order in two fundamental areas: International fiscal cooperation and the environment. Thus, the first issue already includes a proposal for a General Agreement on International Tax Cooperation, Trade and Global Tax Governance. This study is seasoned with another on the procedural framework that contains some general ideas to facilitate the preparation of an agreement of these characteristics within the framework of the United Nations. This section also includes a work that deals with the codification of international environmental law in its march towards a global pact for the environment.
The number is completed with a series of varied scientific articles written by specialists in international law, financial law and political science, together with some chronicles of conferences and congresses, and a bibliographical review. (Extracted from Remiro Brotons, A.;p. 4)