Nikki J. Teo (University of Sydney)

The United Nations in Global Tax Coordination

Hidden History and Politics

• Gebundenes Buch

Produktbeschreibung

This book examines how the international tax architecture came to be ruled by Western developed countries. It uncovers the politics and empire-building endeavours of states, secretariats, and private actors that resulted in the ousting of the UN and developing countries from the negotiating table of international tax norm-setting.

Produktdetails

• Cambridge Tax Law Series
• Verlag: Cambridge University Press
• Seitenzahl: 380
• Erscheinungstermin: 23. März 2023
• Englisch
• Abmessung: 236mm x 158mm x 34mm
• Gewicht: 856g
• ISBN-13: 9781009180467
• ISBN-10: 1009180460
• Artikelnr.: 64363459

Autorenporträt

Nikki Jern-li Teo is a post-doctoral research affiliate at the University of Sydney.

Inhaltsangabe

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.