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International Administrative Cooperation in Fiscal Matter and International Tax Governance

ISBN: 9788491973553

El precio original era: 47,37€.El precio actual es: 47,37€. 45,00 IVA incluido

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Fecha de edición 15/12/2018
Número de Edición

Idioma

Formato

Páginas

360

Lugar de edición

Pamplona

Colección

MONOGRAFÍAS ARANZADI

Encuadernación

Globalization reduces the relevance of national borders and new technologies enable firms, large and small, to take advantage of this new borderless environment.

Today, more than one -third of cross- border activities takes place within multinational enterprises and trade is predominantly carried out by means of global value chains. 


And traditionally it is the growth in these cross-border activities that have been the driving force behind global economic growth. Yet governments remain national and continue to guard jealously their fiscal sovereignty, even though in practice this sovereignty is severely constrained by the need to provide a competitive tax environment and not to get too much out of line with ones competitors.

Authors

 

PRESENTATIONS

  1. The role of international tax cooperation in a global economic environment, Joffrey Owens
  2. International administrative cooperation in tax matters and international tax governance: the role of the European Commision, Franco Roccatagliata
  3. Why is international cooperation in tax matters a topical subject for discussion today?, Caroline Edery
  4. International association and international administrative  and fiscal cooperation, CFE Tax Advisers Europe, Piergiorgio Valente, Stella Raventos-Calvo
  5. Sustainable development goals and taxation, Marco Nicoli

TITTLE 1

THE ROLE OF THE INTERNATIONAL AGENTS ON INTERNATIONAL ADMINISTRATIVE COOPERATION IN TAX MATTERS

 

Chapter 1

The role of the European Commision (taxud) on International Tax Cooperation, Thomas Neale

Chapter 2

The role of OECD on International Administrative Cooperation and Governance in Tax matters, Jorge Marcelino

Chapter 3

International administrative cooperation in tax matters and tax governance: the role of the United Nations, María Amparo Girau Ruiz

Chapter 4

Tax policy in the EU: Key role for tax advisers, Piergiorgio Valence

Chapter 5

The role of the United States on international administrative cooperation in tax matters, Jorge Marcelino

 

TITLE II

INTERNATIONAL ADMINISTRATIVE COOPERATION AND INTERNATIONAL TAX GOVERNANCE:  CONCEPTS, PRINCIPLES AND SOURCES

 

Chapter 1

The global tax model: building modernized tax systems towards on international tax cooperation and global tax governce: architecture for sustainable development & equity societies (Ongoin UN 2030 & Addis Ababa Action Agendas), Eva Andrés Aucejo

Chapter 2

Is there an international fiscal constitution?, Peter Hongler

Chapter 3

Taxation, right to good administration and behavioral economics: improving public decesions through law, Juli Ponce

Chapter 4

International administrative cooperation on excise taxes: why administrative cooperation in the field of excise duties within the European Union Works?, Alex Ortega Ibáñez

Chapter 5

International adminsitrative cooperation in customs matters, Santiago Ibáñez Marsilla

Chapter 6

The Exchange on information as a paradigm of cooperation between tax adminsitration, Esther Monterroso Casado,  J. Andrés Sánchez Pedroche

Chapter 7

International administrative cooepration in the tax collection. The Paramount importance of tax collection (in relation with automatic Exchange of information), Paul van der Smitte

Chapter 8

The costs of adminsitrative co-operation. Different approaches ofr different institutional dynamics?Alessandro Turina

 

TITLE III

THE TAXPAYERS’ RIGHTS: CONCERNS AND LIMITATIONS

Chapter 1

Balancing and safeguarding taxpayers’ rights wuthin the EU – A European Taxpayers’s Code, Piergiorgio Valente

Chapter 2

Taxpayers’s Procedural rights during Exchange of information procedures, Pietro Mastellone

 

BACKGROUNDS

  1. Program tax
  2. Chronicle of international Congress
  3. Collage
  4. Book of the conference Proceedins

Editor:

Eva Andrés Aucejo

Directores:

Jeffrey Owens

Pasquale Pistone

Eva Andrés