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Reconstructing Global Tax Governance: The Proposed UN Framework Convention on International Tax Cooperation

New Arrival Reconstructing Global Tax Governance: The Proposed UN Framework Convention on International Tax Cooperation

Reconstructing Global Tax Governance: The Proposed UN Framework Convention on International Tax Cooperation

Author: Edwin Vanderbruggen
Publisher: Springer-Verlag
ISBN: 9789819556168
Published In: January 2026
Format: Paperback
Jurisdiction: Singapore ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 332.00

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Description
Contents

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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.:

Chapter 1:The International Tax System At The Dawn Of A Fundamental Reconsideration?

Chapter 2:The Genesis And Evolution Of The Un Framework Tax

Chapter 3:The Motivations Behind The Framework Tax Convention

Chapter 4:The Objectives Of The Framework Tax Convention

Chapter 5:Principles Of The Framework Tax Convention

Chapter 6:Commitments For The Parties Of The Framework Tax Convention

Chapter 7:Sustainable Development, Fairness, And Human Rights As Proposed Foundational Principles For The International Tax System

Chapter 8:Can The Framework Tax Convention Reshape The Global Tax System? Challenges And Opportunities Going Forward

Chapter 9:Conclusion