IDEAS home Printed from https://ideas.repec.org/a/hpe/crotri/y2025v195i2p37-65.html
   My bibliography  Save this article

The United Nations Framework Convention On International Tax Cooperation In The Making. Debate And Approval Of Its Terms Of Reference

Author

Listed:
  • Grau Ruiz, María Amparo

    (Universidad Complutense de Madrid)

Abstract

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 to the most urgent issues in the matter by the UN General Assembly by including them in the Compact for the Future.

Suggested Citation

  • Grau Ruiz, María Amparo, 2025. "The United Nations Framework Convention On International Tax Cooperation In The Making. Debate And Approval Of Its Terms Of Reference," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 195(2), pages 37-65, June.
    • Handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:37-65
    as

    Download full text from publisher

    File URL: https://cronicatributaria.ief.es/ief/ct/index.php/cronica-tributaria/article/view/2398/3020
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    United Nations; Framework Convention; International Tax Cooperation; Terms of Reference;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:crotri:y:2025:v:195:i:2:p:37-65. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Belén García Carretero (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.