國立高雄大學圖資館 |

Language: English

Back

Reconstructing global tax governancethe proposed un framework convention on international tax cooperation /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Reconstructing global tax governanceby Edwin Vanderbruggen.
Reminder of title:	the proposed un framework convention on international tax cooperation /
Author:	Vanderbruggen, Edwin.
Published:	Singapore :Springer Nature Singapore :2025.
Description:	xiii, 120 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	TaxationLaw and legislation.
Online resource:	https://doi.org/10.1007/978-981-95-5617-5
ISBN:	9789819556175$q(electronic bk.)

Reconstructing global tax governancethe proposed un framework convention on international tax cooperation /
Vanderbruggen, Edwin.

Reconstructing global tax governancethe proposed un framework convention on international tax cooperation /[electronic resource] :by Edwin Vanderbruggen. - Singapore :Springer Nature Singapore :2025. - xiii, 120 p. :ill., digital ;24 cm. - SpringerBriefs in law,2192-8568. - SpringerBriefs in law..

Chapter 1:The International Tax System At The Dawn Of A Fundamental Reconsideration? -- Chapter 2:The Genesis And Evolution Of The Un Framework Tax -- Chapter 3:The Motivations Behind The Framework Tax Convention -- Chapter 4:The Objectives Of The Framework Tax Convention -- Chapter 5:Principles Of The Framework Tax Convention -- Chapter 6:Commitments For The Parties Of The Framework Tax Convention -- Chapter 7:Sustainable Development, Fairness, And Human Rights As Proposed Foundational Principles For The International Tax System -- Chapter 8:Can The Framework Tax Convention Reshape The Global Tax System? Challenges And Opportunities Going Forward -- Chapter 9:Conclusions.

This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights. Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention's strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.

ISBN: 9789819556175$q(electronic bk.)

Standard No.: 10.1007/978-981-95-5617-5doiSubjects--Corporate Names:

1008409
United Nations Framework Convention on International Tax Cooperation.
Subjects--Topical Terms:

475741
Taxation
--Law and legislation.

LC Class. No.: K4460

Dewey Class. No.: 343.04

Reconstructing global tax governancethe proposed un framework convention on international tax cooperation /
LDR:02695nmm a2200361 a 4500 001 691875
003 DE-He213
005 20260102123038.0
006 m d
007 cr nn 008maaau
008 260527s2025 si s 0 eng d
020 $a 9789819556175$q(electronic bk.)
020 $a 9789819556168$q(paper)
024 7 $a 10.1007/978-981-95-5617-5 $2 doi
035 $a 978-981-95-5617-5
040 $a GP $c GP
041 0 $a eng
050 4 $a K4460
072 7 $a KFFH $2 bicssc
072 7 $a LNUC $2 bicssc
072 7 $a BUS064010 $2 bisacsh
072 7 $a KFFH $2 thema
072 7 $a LNUC $2 thema
082 0 4 $a 343.04 $2 23
090 $a K4460 $b .V228 2025
100 1 $a Vanderbruggen, Edwin. $3 1008408
245 1 0 $a Reconstructing global tax governance $h [electronic resource] : $b the proposed un framework convention on international tax cooperation / $c by Edwin Vanderbruggen.
260 $a Singapore : $b Springer Nature Singapore : $b Imprint: Springer, $c 2025.
300 $a xiii, 120 p. : $b ill., digital ; $c 24 cm.
490 1 $a SpringerBriefs in law, $x 2192-8568
505 0 $a Chapter 1:The International Tax System At The Dawn Of A Fundamental Reconsideration? -- Chapter 2:The Genesis And Evolution Of The Un Framework Tax -- Chapter 3:The Motivations Behind The Framework Tax Convention -- Chapter 4:The Objectives Of The Framework Tax Convention -- Chapter 5:Principles Of The Framework Tax Convention -- Chapter 6:Commitments For The Parties Of The Framework Tax Convention -- Chapter 7:Sustainable Development, Fairness, And Human Rights As Proposed Foundational Principles For The International Tax System -- Chapter 8:Can The Framework Tax Convention Reshape The Global Tax System? Challenges And Opportunities Going Forward -- Chapter 9:Conclusions.
520 $a This book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights. Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention's strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.
610 2 0 $a United Nations Framework Convention on International Tax Cooperation. $3 1008409
650 0 $a Taxation $x Law and legislation. $3 475741
650 1 4 $a Business Taxation and Tax Law. $3 924016
650 2 4 $a International Economic Law, Trade Law. $3 558716
650 2 4 $a Taxation Policy. $3 921749
650 2 4 $a Sources and Subjects of International Law, International Organizations. $3 558750
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a SpringerBriefs in law. $3 560587
856 4 0 $u https://doi.org/10.1007/978-981-95-5617-5
950 $a Law and Criminology (SpringerNature-41177)