000			01722nab a2200229 c 4500
999			_c150420 _d150420
003			ES-MaIEF
005			20250314124010.0
007			ta
008			250313t2024 ne |||||o|||| 00| 0 spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970596 _aCubillos González, Juliana
245	1	0	_aInfluence of domestic constituencies in the implementation of International Tax Standards and legitimacy of global tax governance _helectrónico _c Juliana Cubillos González, Frederik Heitmüller
520			_aThis article will discuss the role of experts and the everyday power they use in the realm of global tax governance. To date, such a discussion has largely escaped the agenda of legal academic discussion.3 Yet, the importance of the discussion on expert power in tax is paramount; unawareness over this constituent element of the current paradigm results in an inability to address what is known as the legitimacy deficit of global tax governance. This will continue to reproduce global power imbalance in favour of the privileged and at the expense of the disenfranchized. The development of international tax norms into a regime of global tax governance will serve as a framework for this discussion thereby rendering the role of experts working under the auspices of the League of Nations and, subsequently, the OECD at the center of the focus.
650		4	_948067 _aPOLITICA FISCAL
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_954061 _aPRINCIPIO DE LEGITIMIDAD
650		0	_970428 _aNORMAS TRIBUTARIAS
650		4	_957523 _aENTREVISTAS
700			_aFrederik Heitmüller _972431
773	0		_9173110 _oOP 2141/2024/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v.52, n. 3, 2024, p.207-225
942			_cRE