The Aranzadi Editorial publicates the collective work "Gobernanza Tributaria Mundial", directed by the professor F. Alfredo García Prats and coordinated by Benjamín Sevilla Bernabéu, members of the ETICCs Research Group of the Universitat de València.
The work collects the main conclusions of the investigation project of excellence Prometeo-2021-041 ‘La necesaria actualización de los sistemas tributarios ante los retos del S. XXI’ (XXITAX).
In the publication, 22 authors coming from Europe, Asia, America and Africa debate and formulate proposals around the current evolution process of goblal governance, the decision-making processes and their impact on legitimisation, the answer of some of the jurisdictions to such processes, the last proposals of global tributary coordination about Column I and Column II, their risks, mistakes and alternatives, the rule of taxation, taxation of digital economy and their rules of jurisdictional appointment, the challenges of artificial intelligence and the impact of quantic technologies in international taxation, or the impact of inversion and arbitrage agreements.
The book analyses the improvement, adaptation and updating ways of the tax systems, and the judicial and administrative application of the international tax agreements and the transference prices, addressing as well climatic governance aspects, the consolidation of the intern market, the fiscal ammonisation in the EU, or the necessary fiscal and business sustainability, the challenges of house-working, or the mechanics of improvement of the administrative relationships between administration and administrated through cooperative compliance programmes.
