Vol. 2 No. 4 (2023): 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.
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 23th November 2022; the Resolution A/RES/77/441 of the United Nations Plenary, of 30th December 2022, and the Report A/78/235 (26th 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.
