Téléchargez le livre : Reconstructing Global Tax Governance

Reconstructing Global Tax Governance

The Proposed UN Framework Convention on International Tax Cooperation

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Springer


Paru le : 2026-01-01



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Description

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.
Pages
120 pages
Collection
n.c
Parution
2026-01-01
Marque
Springer
EAN papier
9789819556168
EAN PDF
9789819556175
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
12
Taille du fichier
4178 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
52,74 €
EAN EPUB
9789819556175
Informations sur l'ebook
Nombre pages copiables
1
Nombre pages imprimables
12
Taille du fichier
297 Ko
Ce livre est accessible aux handicaps Voir les informations sur l'accessibilité
Prix
52,74 €

Edwin Vanderbruggen is a tax (policy) advisor with 30 years of experience, providing counsel to governments and international financial institutions on tax policy, legislative drafting, regulatory reform, tax administration, and major tax disputes, alongside extensive experience in assisting the private sector. He is the senior partner of law and tax firms Andersen (Cambodia and Vietnam) and VDB Loi (Bangladesh, Laos and Myanmar) and currently lectures at the Foreign Trade University in Vietnam.

 

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