期刊名称：Revista de Direito Internacional Econômico e Tributário
印刷版ISSN：2318-8529
出版年度：2018
卷号：13
期号：1
页码：386-421
语种：Portuguese
摘要：This article discusses the role of the Civil Society in the construction of a new international tax system. It analyses which are the major players in the international taxation arena and how developing countries need special attention when compared to developed ones.
