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)

Authors

  • Eva Andres-Aucejo University of Barcelona
  • Mezang Akamba United Nations
  • Marco Nicoli UNIDROIT
  • Jeffrey Owens University of Vienna

Keywords:

International tax cooperation, global tax governance, international trade, codification and progressive development, United Nations Charter, sustainable development

Abstract

This article includes a global design of a new Global Tax Legal Order based on international tax cooperation, human rights and global tax governance, through the codification and progressive development of International Tax Law, creating  hard law and soft law normative instruments.

The world leadership role of the United Nations is assumed as an organization at the top of the pyramid of this new Order, as a priority leader in institutionalized international cooperation relations and global governance, and its commitment to cooperation with other organizations, internationals and interested parties. It also follows the new guidelines of General Assembly of UN: Resolution A/77/441 on promoting an effective and inclusive international tax cooperation.

The design of this new global architecture involves the creation of the following fiscal policy instruments (hard Law and Soft Law): 1. General Agreement or Instrument for International Fiscal Cooperation and Fiscal Governance. 2. Development protocols of the Framework/Instrument mentioned above/instrument for international tax cooperation. 3 Global Code of International Tax Cooperation, Human Rights and Global Tax Governance. 4. Taxpayer Global Charter: Global Bill of Rights for taxpayers at the national and international levels. Gender and Taxation Global Charter. 5. General Principle of International Fiscal Cooperation; 6. Mathematical model of a Global Fiscal Model. 7 Instrument on international tax cooperation and international trade.

Author Biographies

Eva Andres-Aucejo, University of Barcelona

Eva Andrés Aucejo

Professor of Financial and Tax Law. University of Barcelona. Extraordinary award in both PhD in Law and in Law Degree. Economic Sciences and Business Degree. Researcher and consultant of the Global Forum on Law, Justice and Development of the World Bank. Tax Committee (2019-22). Email: eandres@ub.edu

 

Mezang Akamba, United Nations

Mezang Akamba

Delegate for the Economic and Financial Committee of the United Nations (UNDP). First Counselor of the Permanent Mission of Cameroon to the United Nations. Delegated of the United Nations, Second Committee ECOSOC (2018-20), New York, UNITED STATES.

 

Marco Nicoli, UNIDROIT

Marco Nicoli

Legal Vice Presidency of the World Bank: former Senior Project Manager Global Forum on Law, Justice and Development Senior Knowledge Management Officer from the World Bank. Special officer of the Organization for Economic Cooperation and Development (OECD).

 

Jeffrey Owens, University of Vienna

Jeffrey Owens (WU Research)

Director of the W.U. Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law W.U. (Vienna University of Economics and Business) Vienna, Austria. For over 20 years, Jeffrey led the OECD tax work, and now he is the Director of the WU Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business   (Wirtschaftsuniversität Wien, WU). He also serves as a Senior Policy Advisor to the Global Vice Chair of Tax at EY, and as a Senior Advisor to the United Nations Tax Committee, the Inter-American Development Bank (IDB) and UNCTAD and a number of regional tax administration organizations as well as being involved with a number of NGOs

 

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Published

2023-03-03 — Updated on 2023-03-04

Versions

How to Cite

Andres-Aucejo, E. ., Akamba, M. ., Nicoli, M. ., & Owens, J. (2023). 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). Review of International and European Economic Law, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/36 (Original work published March 3, 2023)

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