INTERNATIONAL ADMINISTRATIVE COOPERATION IN FISCAL MATTER AND INTERNATIONAL TAX GOVERNANCE

The present book is the first output of the ÓResearch of Development Project": ÓDer-2015-68768N (EUDisCoop Project) International Administrative Co-Operation in Tax Matters and ADR of Transnational Tax Disputes: Features of an Institutional Architecture from a European Perspective", sustained by the Spanish Minister of the Economy and Competitiveness 2016-2019 and part of the Excellence Network Der 2017-90874-REDT-G.O.T.A. INTAXCOOP&GOV: ÓThe Global Observatory on Tax Agencies: Towards to the International Tax Cooperation and Global Tax Governance" (2018-2020). In particular, this book contains the proceeds of the International Congress 2017: ÓInternational Administrative Cooperation in Tax Matters and Tax Governance" (26th and 27th January 2017, University of Barcelona). The new century highlights the relevance of international tax cooperation policies within a global tax governance environment. In line with the recent launching of the Platform for Collaboration on Tax promoted by the United Nations, the International Monetary Fund, the Organisation for Economic Cooperation and Development and the World Bank, this book deals with fundamental issues related with the role of international institutions towards the fostering of a global tax cooperation environment. This book add