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La posible inexistencia normativa del principio de equidad interestatal

La posible inexistencia normativa del principio de equidad interestatal

José Miguel Sanabria Arévalo

14,51 €
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Editorial:
UNIVERSIDAD DEL ROSARIO - siglo
Año de edición:
2025
Materia
Derecho internacional
ISBN:
9789585005662
14,51 €
IVA incluido
Disponible

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Sobre IBD

El espacio “natural” para el desarrollo del principio de equidad interestatal (PEI) pudo haber sido el trabajo de la ONU para la financiación del desarrollo. Sin embargo, esta investigación revela su probable inexistencia normativa. Este texto se divide en dos partes. En la primera, se propone una evolución de la “justicia fiscal” hasta reconocer su expresión en el PEI y en la segunda, se examina si este principio estaría en los documentos de la ONU sobre financiación del desarrollo. Este estudio aborda la tributación internacional desde los derechos humanos, con un enfoque aún excepcional en esta materia. Adicionalmente, la obra tiene una originalidad metodológica que permite un análisis transversal e interdisciplinario del objeto de estudio y ofrece un examen del papel de la tributación internacional en las Naciones Unidas, donde las iniciativas relacionadas con esta temática tienen hoy un interés renovado.

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