New Technologies in International Law / Tymofeyeva, Crhák et al.

3.3 International Bodies On the international level, multilateral organizations like the UN, OECD, World Bank and the International Monetary Fund support tax cooperation in developing countries. The UN Tax Committee, as a subsidiary body of the Economic and Social Council, plays a key role in working with developing countries. Among the most prominent regional organisations are African Tax Administration Forum (ATAF), Asian Development Bank (ADB), Intra-European Organisation of Tax Administrations (IOTA), or Inter-American Center of Tax Administrations (CIAT). These entities often facilitate dialogue, provide platforms for collaboration, and offer technical assistance to harmonize tax systems with international standards. Valderram In developing countries there is a risk that the gap between advanced economies and lower capacity economies could widen. 404 It is important to recognize and address technological, resource, and people gaps. This recognition is critical for ensuring equitable gains and shared costs from information exchange, as well as enabling all countries to effectively adopt international standards. 405 Experts and aid agencies can help developing countries meet their tax difficulties effectively by assisting in the development of critical human and institutional capacity. 406 3.4 Examples of International Support and Collaboration Common, collaborative, digitally enabled and more real time approaches to the administration of common rules is becoming a central feature in the design of international tax rules. 407 The following section will offer several examples of international instruments, forums, and projects of technical assistance in tax matters. Sustainable Development Goals (SDGs) Goal 17 of the United Nations Sustainable Development Goals focuses on boosting implementation and reviving the global partnership for sustainable development. 408 Its application also includes investment in technologies and capacity

404 OECD, 2023 Progress Report on Tax Co-operation for the 21st Century. OECD Report for the G7 Finance Ministers and Central Bank Governors (2023) < https://doi.org/doi:https://doi.org/10.1787/d29d0872-en>, p. 29. 405 Valderrama IJM, ‘Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism’ (2015) 7(3) World Tax Journal 344. 406 Bird R and Zolt E, ‘Technology and Taxation in Developing Countries: From Hand to Mouse’ (2008) 61 National Tax Journal 791. 407 OECD, 2023 Progress Report on Tax Co-operation for the 21st Century. OECD Report for the G7 Finance Ministers and Central Bank Governors (2023) < https://doi.org/doi:https://doi.org/10.1787/d29d0872-en>, p. 25. 408 UN, Department of Economic and Social Affairs, Strengthen the Means of Implementation and Revitalize the Global Partnership for Sustainable Development. .

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