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.

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Produktdetails

• Cambridge Tax Law Series
• Verlag: Cambridge University Press
• Seitenzahl: 380
• Erscheinungstermin: 23. März 2023
• Englisch
• Abmessung: 229mm x 152mm x 27mm
• 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.