000			01749nab a2200253 c 4500
003			ES-MaIEF
005			20190410183500.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967160 _aMagalhães, Tarcisio Diniz
245			_aWhat is really wrong with global tax governance and how to properly fix it _c Tarcisio Diniz Magalhães
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aDuring the course of the last 100 years, the wealthiest and most powerful nations on the planet have systematically gathered around in small groups of experts, scientific committees and working parties, under the auspices of the League of Nations and the OECD, to decide on the appropriate tax policy norms for global implementation. The immediate consequence was, and still is, the creation of an exclusionary architecture that deprives the majority of the world's countries from meaningfully influencing legal-institutional choices vis-à-vis what countries should tax cross-border transactions, a process that has clear global distributional implications. This article sets off to investigate this process of exclusion. It identifies two central elements that constrain broad participation in global tax governance, engendering the under-representation of the interests of developing countries: expertise and power.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_947899 _aORGANISMOS INTERNACIONALES
650		4	_948576 _aTOMA DE DECISIONES
650		4	_948067 _aPOLITICA FISCAL
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g ; v. 10, n. 3, August 2018, p. 499-536
942			_cRE
999			_c140406 _d140406