000			02507nab a2200277 c 4500
999			_c142935 _d142935
003			ES-MaIEF
005			20201008132150.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_946270 _aBrosens, Linda
245		0	_aLegitimacy in international tax law-making _bcan the OECD remain the guardian of open tax norms? _c Linda Brosens and Jasper Bossuyt _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe fight against tax avoidance and tax evasion has become a policy priority of many states. Unilateral action is, however, not an appropriate solution. Global problems of tax avoidance and evasion can only be successfully addressed through international cooperation. In this context, the efforts of the OECD for enhancing cooperation in international taxation have been impressive over the last decade. Reference can, for example, be made to the various initiatives relating to information sharing and the Base Erosion and Profit Shifting (BEPS) Project. Although these initiatives seem legitimate, the role of the OECD in international tax law-making has been criticized. The more influential the OECD’s initiatives are and the more the decision-making authority in relation to taxation shifts from the national to the international level, the more its legitimacy is questioned. The purpose of this article is to examine whether the OECD indeed lacks legitimacy and, if so, what could be done to overcome such a legitimacy deficit. The article starts by analysing in more detail the role that the OECD has played (and is still playing) in international tax law-making and what legal value should be attached to the instruments that have been developed by the OECD. The authors then proceed to assess the legitimacy of the OECD during the BEPS Project. A conceptual framework is needed to assess an international institution’s legitimacy. In this respect, the political science-oriented angle of input, output and throughput legitimacy was taken as a basis.
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aNORMATIVA _947840
650		4	_aAPLICACION _927355
650		4	_aPRINCIPIO DE LEGITIMIDAD _954061
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_968425 _aBossuyt, Jasper
773	0		_9163482 _oWTJ/2020/2 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 2, 2020
942			_cRE