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

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

By Edwin Vanderbruggen
Springer-Verlag January 2026

Specifications

ISBN-13
9789819556168
Publisher
Springer-Verlag
Publication
January 2026
Format
Paperback
Jurisdiction
Singapore ? Countri(es) for reference only

Details

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.:

Table of Contents

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
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