International Fiscal Cooperation and the Financing of Development

• Edmund Valpy Knox FitzGerald ^[1]
  1. [1] University of Oxford

     University of Oxford

     Oxford District, Reino Unido

     
• Localización: Información Comercial Española, ICE: Revista de economía, ISSN 0019-977X, ISSN-e 2340-8790, Nº 939, 2025 (Ejemplar dedicado a: Financiación para el desarrollo), págs. 23-36
• Idioma: inglés
• DOI: 10.32796/ice.2025.939.7903
• Títulos paralelos:
  • Cooperación fiscal internacional y financiación del desarrollo
• Enlaces
  • Texto completo
• Resumen
  • español

    La cooperación fiscal internacional se reconoce cada vez más como un elemento central de la financiación eficaz del desarrollo. Este documento aborda la evolución reciente de la negociación internacional sobre la fiscalidad de las empresas multinacionales y las personas con patrimonios muy elevados, haciendo hincapié en las consecuencias para los países en desarrollo, y esboza la necesidad de un foro mundial encargado de la negociación fiscal, la supervisión y la resolución de conflictos. Se hacen propuestas concretas para la próxima negociación de un Convenio Marco de las Naciones Unidas sobre Cooperación Fiscal Internacional, algunos de cuyos elementos clave se han recogido en el Proyecto de Resultados de la Cuarta Conferencia de las Naciones Unidas sobre Financiación para el Desarrollo (FFD4)

  • English

    International tax cooperation is increasingly recognized as a central element in effective financing for development. This paper addresses recent developments in the international negotiation of the taxation of multinational corporations and ultra-high net worth individuals, with emphasis on the consequences for developing countries; and outlines the need for a global forum tasked with tax negotiation, monitoring and dispute settlement. Specific proposals are made for the upcoming negotiation of a United Nations (UN) Framework Convention on International Tax Cooperation; some key elements of which have been taken up in the Draft Outcome for the Fourth UN Financing for Development Conference (FFD4).

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