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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Detalles Bibliográficos
Autor Principal: Andrés Aucejo, Eva
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Inglés (English)
Publicado: Departamento de Derecho Constitucional 2017
Acceso en línea:https://revistas.uexternado.edu.co/index.php/derest/article/view/5217