The new U.N. framework convention plurilateralism could be a key to success by Peter Hongler and Simon Habich
By: Hongler, Peter
.
Contributor(s): Habich, Simon.
Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTOS | MODELO DE CONVENIO DE NACIONES UNIDAS | FISCALIDAD INTERNACIONAL | PAISES EN DESARROLLO
In:
Tax Notes International v. 114, n. 4, April 22 2024, p. 491-495Summary: 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.
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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.
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