Könyv Reconstructing Global Tax Governance Edwin Vanderbruggen

Reconstructing Global Tax Governance

The Proposed UN Framework Convention on International Tax Cooperation

Nyelv: Angol
Kötés: Puha kötésű
Elérhetőség: 50 % esély
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19 223 Ft
This book offers a pioneering critical assessment of the United Nations Framework Convention on Inte...

Információk a könyvről

Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2026
oldal
120
EAN
9789819556168
Enbook ID
50033211
Súly
219
Méretek
155 x 235

Teljes leírás

This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights.

Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention s strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.

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