The primary legal role of the United Nations on international Tax Cooperation and Global Tax Governance: Going on a new International Organization on Global Tax Cooperation and Governance under the UN “Family”(*)

Eva Andrés Aucejo

doi:10.1344/reyd2020.21.32159

Abstract

This study will prove useful in expanding our understanding of the United Nations as the body with capacity, suitability, and competence to assume the role of governing and carrying out a global design of the Global Tax Governance architecture, as well as s well as to establish the bases, principles and areas of international tax cooperation. Public International Law rules and general “Principles and Purposes” of the Global Legal Order have been extrapolated to international tax law to achieve this conclusion. Furthermore, we propose the creation of an international organization on International Fiscal Cooperation and Global Fiscal Governance within the UN family itself.International tax cooperation is a crucial instrument to enhance domestic public resources and to avoid international tax fraud fighting against the flow of illicit capital, as stated in the Addis Ababa Action Agenda, in accordance with the provisions of the 2030 Agenda of United Nations, Monterrey Consensus and Doha Declaration. Nowadays, after the covid-19 pandemic, it is an unquestionable necessity.

Highlights

Organization with a global perspective and agenda
4 International tax cooperation is a crucial instrument to enhance domestic public resources and to avoid international tax fraud fighting against the flow of illicit capital, as stated in the Addis Ababa Action Agenda, in accordance with the provisions of the 2030 Agenda of United Nations, Monterrey Consensus and Doha Declaration
As we have indicated in the UN Resolution E / 2011/76, three options have been identified for the purpose of strengthening institutional arrangements to promote international cooperation in tax matters: (a) Strengthening the existing arrangements within the United Nations while retaining the current format of the Committee of Experts; (b) Converting the Committee of Experts into an intergovernmental commission serving as a subsidiary body of the Economic and Social Council; (c) Creating an intergovernmental commission and retaining the current Committee of Experts as a subsidiary body of that commission

Summary

Introduction

The UN is the main forum of the international community.”2 ”The United Nations is an institutional expression of a governing process at the international level at a given time in the world historical process. This study constitutes a charter of a Scientific Treatise on International Tax Cooperation and Global Tax Governance in the Financing Framework of the Sustainable Development Goals, UN 2030 Agenda, AAAA, Doha Declaration and Consensus Monterrey.[4] The treatise has been structured in two books. The first one includes a General Theory on International Tax Cooperation and Global Tax Governance. Economic Law. In the pages that follow, we would attempt to defend the main legal arguments that may support a pre-eminent position of the United Nations Organization in the framework of the International Tax Cooperation and Global Tax Governance relations

Objectives

Conclusion