European Union - The Ulaanbaatar Declaration: 10 Key Priorities in International Taxation Identified by the Global Tax Advisers’ Platform (GTAP)
- European Union
- P. Valente
- European Taxation, 2019 (Volume 59), No 1
- 11 December 2018
The tax arena is undergoing significant change driven by globalization and digitalization, and a new global tax jurisdiction is emerging. Multiple international initiatives have been launched to identify proper norms for this new context, including the EU Platform for Tax Good Governance. Against this background, the Global Tax Advisers Platform (GTAP) was initiated by tax advisers from across the globe. The GTAP’s 10 Key Priorities were set out in the “Ulaanbaatar Declaration” signed on 12 September 2018.