La convención marco de las naciones unidas sobre cooperación internacional en cuestiones de tributación en ciernes. Debate y aprobación de su mandato
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2024
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Instituto de Estudios Fiscales
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Grau Ruiz, M.A.: "The United Nations Framework Convention on international tax cooperation in the making: debate and approval of its terms of reference", Crónica tributaria, Vol. 195, No.2, 2025, pp. 37-65.
Abstract
Esta contribución analiza el proceso actualmente en marcha para establecer un Convenio marco de las Naciones Unidas sobre cooperación fiscal internacional. Revisa el debate reciente en el Comité Ad Hoc para aprobar sus términos de referencia y el tratamiento finalmente dado a los temas más urgentes en la materia por la Asamblea General de la ONU al incluirlos en El Pacto para el Futuro.
This contribution analyzes the process currently underway to establish a United Na-tions 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 to the most urgent issues in the matter by the UN General Assembly by including them in the Compact for the Future.
This contribution analyzes the process currently underway to establish a United Na-tions 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 to the most urgent issues in the matter by the UN General Assembly by including them in the Compact for the Future.