Vol. 1 No. 2 (2022): Tax Governance and Good Government

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."