Resumo

MENDOZA LOPEZ, Doris Teresita. The fiscal multilateralism in the 21st century. Bol. Mex. Der. Comp. [online]. 2022, vol.55, n.163, e17501.  Epub 15-Jun-2023. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2022.163.17501.

Multilateralism is the main feature of the 21st century, especially in the fiscal sphere. This is represented by the rules that are designed on the international stage to provide solutions to the various fiscal problems that have affected international economic relations. The study, in its extensive, predicts a new international tax system led by multilateral measures, through the presentation of some fiscal complexities that have limited the free cross.-border flow of international trade, and the instruments that have been established to provide resolution or, where appropriate, diminish their negative effects; these latter developed within international organizations, such as the OECD, and through global forums, that is, multilateral rules are developed through the consensus of the international community. It also presents the formalization of fiscal multilateralism through access.ion to the OECD/G20 Multilateral Convention and the adoption of the Automatic Fiscal Information Exchange Standard.

Palavras-chave : international double taxation; OECD/G20 Action Plan; Multilateral Instrument; automatic exchange of information.