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Abstract This chapter analyses international parliamentarization in the Andean region. Andean integration has seen, first, the creation of the Andean Pact without an international parliamentary institution (IPI) in 1969, followed by the establishment of the Andean Parliament in 1979 and a slight IPI empowerment in conjunction with the ...
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The approval of Decisions 599 and 600 on the Harmonization of Substantial and Procedural Aspects of Value Added Taxes and the Harmonization of Excise Type Taxes (VAT and selective taxes) by the Commission of the Andean Community is a notable victory for the Andean integration process and sets a precedent in the developing world. The Decisions amount to
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