Seminario: The International Tax System and the BRIC World: Interaction and Dynamics
Lunes 23 de Abril, 17.00h.
Profesor Investigador UTDT
Director, Maestría y LL.M. en Derecho Tributario UTDT
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El seminario se dictará en idioma castellano.
Abstract: The global economy's centre of gravity is shifting. Emerging and developing countries have been contributing over 50% of the global GDP since the onset of the 21st century, which is unprecedented since the Industrial Revolution. This paper offers the first analysis of the creeping convergence of BRIC World (i.e., Brazil, Russia, India and China) with global legal standards in International Law using the International Tax Regime (ITR) as an example. The convergence process is remarkable because the ITR is a legal technology fundamentally designed by the League of Nations in the 1920s, where the BRIC World played an irrelevant role. This paper offers a theory which aims to illuminate the on-going trend towards global convergence in this area from both the static and dynamic dimensions. It is grounded on the logic of two–sided platforms.