BRICS i BRICS+ a Światowa Organizacja Podatkowa
Abstrakt
Artykuł omawia możliwości, w jakie poszerzenie grupy BRICS o kilka lub nawet kilkanaście państw może wpłynąć na powstanie Światowej Organizacji Podatkowej – ITO.
Dotychczasowe inicjatywy związane z tworzeniem globalnego ładu podatkowego oraz doświadczenia z innych dziedzin współpracy międzynarodowej potwierdzają, że istnienie takiej organizacji jest warunkiem sprawnej realizacji procesów opracowywania i wdrażania szeroko akceptowalnych rozwiązań. Dotychczasowe działania BRICS w omawianej dziedzinie nie miały istotnego znaczenia. Rozszerzona formuła może jednak otworzyć nowe możliwości i pozwolić grupie aktywnie wpływać na kształtowanie światowego porządku podatkowego, bądź poprzez wsparcie istniejących organizacji, bądź stworzenie własnej. BRICS + będzie miała możliwość reprezentowani interesów krajów tzw. południa, postulując rozwiązania dla nich korzystne. Celem artykułu jest analiza możliwości i zakresu w jakim grupa BRICS+ może wpływać na kształtowanie się światowego porządku podatkowego, a w szczególności powstanie ITO.
Słowa kluczowe:
prawo międzynarodowe, międzynarodowe prawo podatkowe, światowy ład podatkowy, światowa organizacja podatkowa, BRICSBibliografia
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