Vol. 3 No. 5 (2024): The new United Nations Tax Convention on International Cooperation in Tax Matter. Artificial inteligence and digitalization of tax administrations

View Vol. 3 No. 5 (2024): The new United Nations Tax Convention on International Cooperation in Tax Matter. Artificial inteligence and digitalization of tax administrations

Published: 2024-03-24

Editorial

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.

Eva Andres
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Review article

Reference Terms Project of the UNITED NATIONS Tax Convention on International Cooperation in Tax Matters

Jefrey Owens, Eva Andrés, Antonio Remiro Brotons, Marco Nicoli, Xavier Fernández Pons, William Byrnes

5.1-5.20
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Impacts of Artificial Intelligence on the Global Workforce: Social and Economic Challenges

Victoria Torino
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Articles

The challenges of the Tax System front of the monetary plurality phenomenon: Proposal of selective incentives for their governance since the tax order.

Reynier Limonta Montero
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AI, the unexpected attractor for tax and customs administrations TAMING THE LOOP

Ignacio Miguel Gonzalez, Salvador Duart Crespo
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Artificial Intelligence (AI) in the field of Tax Administration.

Mario Pires
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The use of artificial intelligence in public administration

Agustí Cerrillo Martínez
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The digital transformation of audit in public administration: impact of NIA-ES 315 (revised)

Laura Macau
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