Hongler, Peter
The new U.N. framework convention plurilateralism could be a key to success / by Peter Hongler and Simon Habich .-- , 2024
Peter Hongler is a professor of tax law at the University of St. Gallen in Switzerland. Simon Habich is a PhD student at the University of St. Gallen. In this article, Hongler and Habich explain that upcoming U.N. negotiations should look to establish the institutional groundwork for a more credible evolution of the international tax system, recognizing that a global consensus may not be imperative across all tax-related domains, and instead should strive for global inclusivity.
IMPUESTOS
MODELO DE CONVENIO DE NACIONES UNIDAS
FISCALIDAD INTERNACIONAL
PAISES EN DESARROLLO
Habich, Simon
Tax Notes International 1048-3306 v. 114, n. 4, April 22 2024, p. 491-495
The new U.N. framework convention plurilateralism could be a key to success / by Peter Hongler and Simon Habich .-- , 2024
Peter Hongler is a professor of tax law at the University of St. Gallen in Switzerland. Simon Habich is a PhD student at the University of St. Gallen. In this article, Hongler and Habich explain that upcoming U.N. negotiations should look to establish the institutional groundwork for a more credible evolution of the international tax system, recognizing that a global consensus may not be imperative across all tax-related domains, and instead should strive for global inclusivity.
IMPUESTOS
MODELO DE CONVENIO DE NACIONES UNIDAS
FISCALIDAD INTERNACIONAL
PAISES EN DESARROLLO
Habich, Simon
Tax Notes International 1048-3306 v. 114, n. 4, April 22 2024, p. 491-495