Acceso usuarios
Rafael Köche
Globalisation, financialisation and digitalisation of the economy have had significant effects on sovereignty, territory, law and the State. Since the crisis of 2008, a new global financial and fiscal architecture has been put in place. In this text, this transition is philosophically analysed in the light of two major events: the end of the era of banking secrecy and the OECD/G20 Base Erosion and Profit Shifting (BEPS) project. These events show that international tax policy must be understood as both competition and cooperation, without the first of these dynamics being read as tax anarchy and the second as the creation of a global tax authority. In economic terms, States seek to defend their interests in the international arena through concurrence and competition between tax systems. However, as the protection of the State budget has now become a transnational interest, the preservation of the financial bases of States requires coordination and cooperation between them. In this context, international tax policy stands between tax war and peace.
