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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

  • Jeffrey Owens University of Vienna
  • Eva Andres Aucejo
  • Mezang Akamba
  • Marco Nicoli

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 Biography

Jeffrey Owens, University of Vienna

President of the DIRECTIVE BOARD. Director of the W.U. Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law W.U 

Jeffrey Owens (WU Research)

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Published

2023-03-03 — Updated on 2023-03-04

Versions

How to Cite

Owens, J., Andres Aucejo, E. ., Akamba, M. ., & Nicoli, M. . (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)