THE UNITED NATIONS FRAMEWORK CONVENTION ON INTERNATIONAL TAX COOPERATION IN THE MAKING. DEBATE AND APPROVAL OF ITS TERMS OF REFERENCE

THE UNITED NATIONS FRAMEWORK CONVENTION ON INTERNATIONAL TAX COOPERATION IN THE MAKING. DEBATE AND APPROVAL OF ITS TERMS OF REFERENCE

This contribution analyzes the process currently underway to establish a United Nations Framework Convention on International Tax Cooperation. It reviews the recent debate in the Ad Hoc Committee to approve its terms of reference and the treatment finally given t...

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Bibliographic Details
Main Author: Grau Ruiz, María Amparo
Format: Article
Language:English
Published: Instituto de Estudios Fiscales 2025-06-01
Series:Crónica Tributaria
Subjects:
united nations
framework convention
international tax cooperation
terms of reference.
Online Access:https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2398/3020
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