Sinopsis

The new century highlights the relevance of the international tax cooperation policies within a global tax governance environment. In line with the recent launching of the Platform for Collaboration on Tax promoted by the United Nations, the International Monetary Fund, the Organisation for Economic Cooperation and Development and the World Bank, this book deals with fundamental issues related with the role of international institutions towards the fostering of a global tax cooperation environment. This book addresses the principles, sources and costs of the international tax cooperation and global tax governance agenda, as well as the role played by taxpayers’ rights in the interaction with modernized and digitized tax administrations from a comparative perspective. There is no doubt that “International Tax Cooperation” and “Global Tax Governance” have achieved a pivotal role in the new global Economy and Legal Order and this book is meant to address in a comprehensive way these very topical developments.

Índice

INDEX

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PRESENTATIONS

PRESENTATION 1 NEW FRAMEWORK ON TAXATION OF DIGITAL ECONOMY: CHALLENGES AND OPPORTUNITIES OF DIGITALIZATION FOR EU TAX SYSTEMS

PRESENTATION 2 INTERNATIONAL TAX COOPERATION. A WORK IN PROGRESS

PRESENTATION 3 TAXATION OF THE DIGITAL ECONOMY: CHALLENGES FOR THE POLICY MAKERS

PRESENTATION 4 THE DIGITALIZATION OF TAX ADMINISTRATIONS: A COMMON DENOMINATOR OF THE COMPLIANCE RISK MANAGEMENT PROCESSES. The EUROPEAN UNION (E.U.) Risk Management for Tax Administrations Model

PRESENTATION 5 A LONG AND COMPLICATED CHESS MATCH. THE ROLE OF THE EUROPEAN COMMISSION IN THE OECD/G20’S CURRENT DEBATE ON THE TAXATION OF THE DIGITAL ECONOMY

PRESENTATION 6 COVID 19: THE CHALLENGES FOR INTERNATIONAL TAXATION

PRESENTATION 7 THE CRUCIAL ROLE OF FISCAL ELECTRONIC DOCUMENTS FOR INCREASING TAX COMPLIANCE

PRESENTATION 8 EFFICIENCY OF TAX ADMINISTRATIONS IN THE DIGITAL AND GLOBAL ECONOMY OF THE 21ST CENTURY



TITLE I TAXATION AND DIGITAL ECONOMY

CHAPTER 1 UNITED NATIONS: GLOBAL DIGITAL ECONOMY AND DISRUPTIVE TECHNOLOGIES TO PREVENT THE TAX FRAUD AND THE TAX NONCOMPLIANCE

CHAPTER 2 A CRITICAL EXAM OF THE REASONS PUT FORWARD TO SUPPORT NEW TAX MEASURES FOR OVERCOMING THE CHALLENGES CREATED BY DIGITALISATION

CHAPTER 3 TOWARD A GLOBAL CONSENSUS ON THE TAXATION OF THE DIGITAL ECONOMY, INCLUDED AS ONE OF THE GENERAL BASES OF A GLOBAL FRAMEWORK AGREEMENT ON INTERNATIONAL TAX COOPERATION AND GLOBAL TAX GOVERNANCE. RESEARCHING IN GLOBAL POLICY/RULEMAKING (GOING ON UN 2030 AND AAAA AGENDAS)

CHAPTER 4 EUROPEAN UNION: THE LAST TRENDS ON TAXATION OF THE DIGITAL ECONOMY AND THE ITALIAN PERSPECTIVE

CHAPTER 5 VAT: GLOBAL TRENDS ADAPTING VAT/GST

CHAPTER 6 ROBOTICS, ARTIFICIAL INTELLIGENCE & BIG DATA SHAPING FAIR TAXATION FOR SUSTAINABILITY IN THE CONTEXT OF DIGITAL ECONOMY

CHAPTER 7 THE NEW E-COMMERCE VAT IN 2021

CHAPTER 8 TOWARDS A TAX ON A DIGITAL SERVICES: AN APPROACH FROM SPAIN

CHAPTER 9 CHARACTERIZATION AND VALUATION ISSUES IN DATA COLLECTION BUSINESS



TITLE II TRANSFER PRICING IN BEPS: BALANCE, CONCER AND IMPROVEMENT GLOBAL PROPOSALS

CHAPTER 1 PILLAR ONE AND TRANSFER PRICING RULES: AN EXPERT CRITICAL ASSESSMENT

CHAPTER 2 GLOBAL PERSPECTIVE OF BEPS TRANSFER PRICING RULES IN LATIN AMERICA – THE INFLUENCE OVER ARGENTINA, CHILE, BRAZIL, PARAGUAY, URUGUAY AND VENEZUELA



TITLE III CROSS-BORDER LITIGATION. TAX LITIGATION: SYSTEMS TO SOLVE CROSS-BORDER CONFLICTS IN TAX MATTER (MAPs & ADR)

CHAPTER 1 EUROPEAN UNION STUDIES ON CROSS-BORDER LITIGATION SYSTEMS IN TAX MATTER

CHAPTER 2 NEW INTERNATIONAL PERSPECTIVES FOR DISPUTE PREVENTION AND RESOLUTION: BEPS, THE DIGITAL ECONOMY DEBATE AND BEYOND

CHAPTER 3 TAXPAYERS’ RIGHTS IN TRANS-BORDER DISPUTES ON TAX MATTERS

CHAPTER 4 THE ROLE OF THE ECJ AS A COURT OF ARBITRATION IN THE INTERNATIONAL TAX ARENA: CONSIDERATIONS ABOUT THE ECJ DECISION IN AUSTRIA V. GERMANY, C-648/15

CHAPTER 5 THE FIGHT AGAINST MONEY LAUNDERING AND THE JURISPRUDENCE OF THE COURT OF JUSTICE OF THE EUROPEAN UNION



BACKGROUNDS

– International Congress (2017): International Administrative Cooperation in Tax Matters and Governance. Barcelona, Thursday 26th January 2017

– International Congress 2017: The new trends and challenges of the International Tax Cooperation in the wave of the new political Scenario: United States (Trump) and UK (Brexit); Barcelona, Friday 27th January 2017

– Chronicle of international Congress. International Congress (2017): International Administrative Cooperation in Tax Matters and Governance. Barcelona, Thursday 26th January 2017

– International Meeting (2018). The Framework Agreement on International Tax Cooperation and Global Tax Governance (and other Global Tax Policy Models ongoing UN 2030 & Addis Ababa Action Agendas). (I Preparatory Work). Capacity Building- POLICY MAKING: Global Tax Policies on International Tax Cooperation and Global Tax Governance. ROME; Tuesday, 26th March 2018. Venue: UNIDROIT

– International Congress (2018): The efficiency of Tax Administrations, International Tax Cooperation and Governance. Institute for Fiscal Studies. Wednesday, 30th Madrid 2018

– International Congress (2018). Global Tax Administrations’ Efficiency: International Fiscal Cooperation and Governance. Complutense University of Madrid, Thursday 31st Madrid 2018

– Congress (2018). Global Tax Global Tax Administrations’ Efficiency: International Fiscal Cooperation and Governance Public Administration School of Catalonia. Barcelona 1st June 2018

– Book of Conferences Proceedings (2017). International Administrative Cooperation in tax matters and tax governance. International Congress (2017): International Administrative Cooperation in Tax Matters and Governance. Barcelona, Thursday 26th 27th January 2017

– International Tax Cooperation Congress (2019): Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR). Ongoing UN 2030 and Addis Ababa Agendas. Illustrious Bar Association of Barcelona. 17th, 18th, January 2019. Barcelona

– International Congress (2021). “Policy-making on International Economic Law Conference” Toward a new Global Tax Treaty on International Tax Cooperation and Global Tax Governance (II Preparatory work). September 30th 2021. Faculty of Law University of Barcelona

– Policy-making on Taxation, International Tax Cooperation and Global Tax Governance, as crucial financial sources for Global Sustainability, International Project. Going on UN 2030; Addis Ababa Action Agendas, Doha Declaration and Monterry Consensus”