Archives

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  Holistic International Tax Cooperation. Tax education and Tax Compliance. Ethics. Artificial intelligence. Technology. ADR.

  Vol. 3 No. 6 (2024)

  Coordinators: Eva Andrés-Aucejo, Antonio Remiro Brotons, Marco Nicoli

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  The new United Nations Tax Convention on International Cooperation in Tax Matter. Artificial inteligence and digitalization of tax administrations

  Vol. 3 No. 5 (2024)

   

   

   

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  An Effective and Inclusive International Tax Cooperation: Toward A New U.N. International Tax Organization & International Multilateral Agreement on International Tax Cooperation; and a Tax Administrations 3.0, Digitalization of Tax Administrations.

  Vol. 2 No. 4 (2023)

  In this issue (Vol. 02, Num. 04, Oct-Nov. 2023) the review of International and European Economic Law, keeps the focus on an effective and inclusive international tax cooperation attending the last United Nations resolutions A/C.2/77/L. 11/Rev.1 (Second Committee of the U.N. General Assembly), of 23^th November 2022; the Resolution A/RES/77/441 of the United Nations Plenary, of 30^th December 2022, and the Report A/78/235 (26^th July 2023) of the General-Secretary on efficient and inclusive international tax cooperation at the United Nations, as well as on challenges and issues of the Tax Administration 2.0 framework.

  In the “Review Articles” section a pioneer proposal on International Tax Organization Foundational Agreement is published.

  The articles section complements those with a collection of some other scientific publications dedication to the Tax Administration 3.0, digitalization of the tax administrations, connected with the artificial intelligence and cybersecurity, as crucial pillars to arrive a new global tax cooperation and governance architecture promoting more inclusive and fairness societies and economies.

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  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

   

   

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  Tax Governance and Good Government

  Vol. 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."

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  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)