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 betwe...
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| Format: | Article |
| Language: | English |
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Universidad Externado de Colombia
2017-12-01
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| Series: | Revista Derecho del Estado |
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| Online Access: | https://revistas.uexternado.edu.co/index.php/derest/article/view/5217 |