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...
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Formato: | Artículo (Article) |
Lenguaje: | Español (Spanish) Inglés (English) |
Publicado: |
Departamento de Derecho Constitucional
2017
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Acceso en línea: | https://revistas.uexternado.edu.co/index.php/derest/article/view/5217 |