The United Nations in Global Tax Coordination: Hidden History and Politics

ISBN-13: 9781009180467 / Angielski / Twarda / 2023

Nikki J (University of Sydney) Teo

Opis

This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.

Spis treści

1. Introduction; 2. Prelude to global tax coordination: the league's Princeton mission in the Americas; 3. Creation of the fiscal commission (1943– 1946); 4. Pax Americana, cold war and decolonisation: impact on the UN institutional machinery for fiscal activities and postwar international financial flows; 5. First session of the fiscal commission and aftermath (1947); 6. Related intervening developments (September 1947– November 1948); 7. Second session of the fiscal commission and aftermath (1949); 8. Related intervening developments (January 1949– April 1951); 9. Third session of the fiscal commission and aftermath (1951); 10. Related intervening developments (May 1951– April 1953); 11. The taxation of international air transport and contending with ICAO (1947– 1951); 12. Fourth session of the fiscal commission and aftermath (1953); 13. Dissolution of the fiscal commission and subsequent developments; 14. Conclusion.