Towards an International Code for administrative cooperation in tax matter and international tax governance
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including both tax relations: between States, and betwee...
- Autores:
-
Andrés Aucejo, Eva
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2017
- Institución:
- Universidad Externado de Colombia
- Repositorio:
- Biblioteca Digital Universidad Externado de Colombia
- Idioma:
- eng
- OAI Identifier:
- oai:bdigital.uexternado.edu.co:001/10683
- Acceso en línea:
- https://bdigital.uexternado.edu.co/handle/001/10683
https://doi.org/10.18601/01229893.n40.03
- Palabra clave:
- Code
international cooperation
FATCA
automatic exchange of information
common reporting standard
global code in tax matters
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
soft law
global forum
tax administrations
interna
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2