塑造联合国在国际税务合作中的未来角色：第 A/RES/77/244 号决议和《2023 年税务报告》中提出的备选方案为联合国制定具有法律约束力的税收规范提供了机会

Bulletin for International Taxation Pub Date : 2024-02-06 DOI:10.59403/37tfeet

S. Greil, M. Kockrow

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引用次数: 0

摘要

2022 年 12 月，联合国大会通过了关于促进包容和有效的国际税务合作的第 A/RES/77/244 号决议。此外，《2023 年税务报告》可能会设立一个政府间税务机构，为各国税务系统提供具有法律约束力的准则。本文探讨了开展此类国际税务合作的可能性。

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Shaping the UN’s Future Role in International Tax Cooperation: Resolution A/RES/77/244 and the Options Raised in Tax Report 2023 as an Opening for Legally Binding Tax-Norm Setting by the UN

In December 2022, the UN General Assembly adopted Resolution A/RES/77/244 on the promotion of inclusive and effective international tax cooperation. Moreover, Tax Report 2023 may institute an intergovernmental tax body providing for legally binding guidelines for national tax systems. This article considers the chances for such international tax cooperation.

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来源期刊

Bulletin for International Taxation

CiteScore

0.60

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0.00%

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