000			01307nab a2200241 c 4500
999			_c149770 _d149770
003			ES-MaIEF
005			20240923175958.0
007			ta
008			240909s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100			_961353 _aHongler, Peter
245	1	4	_aThe new U.N. framework convention _bplurilateralism could be a key to success _c by Peter Hongler and Simon Habich
260			_c2024
520			_aPeter 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.
650		4	_947460 _aIMPUESTOS
650		4	_969624 _aMODELO DE CONVENIO DE NACIONES UNIDAS
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_947936 _aPAISES EN DESARROLLO
700			_971925 _aHabich, Simon
773	0		_9172014 _oOP 138-Bis/2024/114/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 4, April 22 2024, p. 491-495
942			_cART