Mesa redonda - El Sistema de Tributación Internacional: Propuesta de Reestructuración - 2024
El jueves 27_06_2024 se realizó una mesa redonda donde se discutió el paper sobre “Sistema de tributación internacional: propuesta de reestructuración “.
El panel estará compuesto por los profesores de la Escuela de Derecho – UTDT.
Presentador: Eduardo Baistrocchi
Discutidores: Alejandro Chehtman, Ezequiel Monti, Vanina Nazar, Carlos Protto y el profesor invitado Damian John Chalmers.
Abstract: The international tax regime (ITR) faces an existential challenge in the early 21st century. There are reasons to argue that the world economy is dealing with a trilemma: liberal democracy, national determination, and deep economic globalization cannot coexist because they are now incompatible. So, a central question is how the ITR governance structure may be adapted to solve the trilemma and make the ITR more responsive to the evolving needs and values of people worldwide. This chapter submits a proposal that aims to be the first step in solving the trilemma. The proposal is based on a two-sided platform perspective. It is grounded on transplanting the logic of standardization agreements, as defined in EU and US antitrust law, to the ITR under United Nations control. The proposal rests on a Conference of the Parties for standardization agreements functionally equivalent to a bicameral legislature. The mission is to achieve institutional integration in the ITR by inducing clustering, repeated games and logrolling involving all stakeholders while ensuring due process and balance of interests. The proposal offers a procedural instrument to implement the framework convention on inclusive and effective international tax governance, as mandated by the UN General Assembly in 2023.
Organizado: Maestría en Derecho Tributario y Programa en Derecho Tributario
