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010   $a981-9556-17-1
024 7 $a10.1007/978-981-95-5617-5
035   $a(CKB)44769870300041
035   $a(DE-He213)978-981-95-5617-5
035   $a(EXLCZ)9944769870300041
100   $a20260102d2025      u|         0
101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aReconstructing Global Tax Governance $eThe Proposed UN Framework Convention on International Tax Cooperation /$fby Edwin Vanderbruggen
205   $a1st ed. 2025.
210  1$aSingapore :$cSpringer Nature Singapore :$cImprint: Springer,$d2025.
215   $a1 online resource (XIII, 120 p. 1 illus.) 
225 1 $aSpringerBriefs in Law,$x2192-8568
311 08$a981-9556-16-3 
327   $aChapter 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.
330   $aThis book offers a pioneering critical assessment of the United Nations Framework Convention on International Tax Cooperation, adopted in principle by the UN General Assembly on 23 December 2024. Marking a pivotal step toward reconfiguring global tax governance, the Convention aims to establish a new legal foundation for international tax cooperation: one that prioritizes community interests such as sustainable development, equitable taxation, and respect for human rights. Departing from the predominantly bilateral structure of existing tax frameworks, this book draws on the adopted United Nations Resolutions to evaluate the Convention?s strengths, limitations, and transformative potential. Through both normative and practical analysis, the book explores whether this unprecedented development can foster a more coherent, inclusive, and just international tax system.
410  0$aSpringerBriefs in Law,$x2192-8568
606   $aBusiness enterprises$xTaxation
606   $aBusiness tax$xLaw and legislation
606   $aInternational law
606   $aTrade regulation
606   $aTaxation
606   $aFiscal policy
606   $aBusiness Taxation and Tax Law
606   $aInternational Economic Law, Trade Law
606   $aTaxation Policy
606   $aSources and Subjects of International Law, International Organizations
615  0$aBusiness enterprises$xTaxation.
615  0$aBusiness tax$xLaw and legislation.
615  0$aInternational law.
615  0$aTrade regulation.
615  0$aTaxation.
615  0$aFiscal policy.
615 14$aBusiness Taxation and Tax Law.
615 24$aInternational Economic Law, Trade Law.
615 24$aTaxation Policy.
615 24$aSources and Subjects of International Law, International Organizations.
676   $a657.46
676   $a343.068
700   $aVanderbruggen$b Edwin$4aut$4http://id.loc.gov/vocabulary/relators/aut$0714215
906   $aBOOK
912   $a9911049159603321
996   $aReconstructing Global Tax Governance$94534018
997   $aUNINA