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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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Bibliographic Details
Institution:Universidad Externado de Colombia
Main Author: Andrés Aucejo, Eva
Format: Artículo de revista
Language:English
Published: Departamento de Derecho Constitucional 2017-12-13
Subjects:
Code
international cooperation
FATCA
automatic exchange of information
common reporting standard
global code in tax matters
Art. 26 MC Organisation for Economic Cooperation (OECD) and Development
soft law
global forum
tax administrations
interna
Online Access:https://bdigital.uexternado.edu.co/handle/001/10683
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