THE UNITED NATIONS FRAMEWORK CONVENTION ON INTERNATIONAL TAX COOPERATION IN THE MAKING. DEBATE AND APPROVAL OF ITS TERMS OF REFERENCE

This contribution analyzes the process currently underway to establish a United Nations 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 t...

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Bibliographic Details
Main Author: Grau Ruiz, María Amparo
Format: Article
Language:English
Published: Instituto de Estudios Fiscales 2025-06-01
Series:Crónica Tributaria
Subjects:
Online Access:https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2398/3020
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