Substantive tax sovereignty and global legal pluralism: towards more inclusive and effective international tax cooperation

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Abstract

The latest developments at the level of the United Nations aiming at promoting more inclusive and effective international tax cooperation underly a significant momentum within the complex dynamics of global taxation. The objective of the present contribution is to offer a reflection upon international tax cooperation in light of the 2024 Montesquieu lecture. More in particular, this contribution aims at proposing an alternative approach based on a global legal pluralist stance. In the opinion of the author, not only this legal pluralist approach fully acknowledges substantive tax sovereignty, but also represents a realistic path towards a more inclusive and effective international tax cooperation framework.
Original languageEnglish
Pages (from-to)10-17
Number of pages8
JournalTilburg Law Review-Journal of International and European Law
Volume29
Issue number3
DOIs
Publication statusPublished - Nov 2024

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  1. SDG 1 - No Poverty
    SDG 1 No Poverty
  2. SDG 2 - Zero Hunger
    SDG 2 Zero Hunger
  3. SDG 3 - Good Health and Well-being
    SDG 3 Good Health and Well-being
  4. SDG 4 - Quality Education
    SDG 4 Quality Education
  5. SDG 10 - Reduced Inequalities
    SDG 10 Reduced Inequalities
  6. SDG 17 - Partnerships for the Goals
    SDG 17 Partnerships for the Goals

Keywords

  • Tax sovereignty
  • legitimacy
  • international cooperation
  • legal pluralism
  • developing countries

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  • 2 Participation in workshop, seminar, course etc.

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