Nikki J.Teo
The United Nations in Global Tax Coordination: Hidden History and Politics
The United Nations in Global Tax Coordination: Hidden History and Politics
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The United Nations in Global Tax Coordination fills a knowledge gap in international tax history by examining the UN Fiscal Commission's role in the early post-World War II economic order. It reveals the activism by post-colonial developing countries to preserve source taxation rights and the UN Secretariat's efforts to develop equitable tax rules. The book challenges the legitimacy of the Mexico Model and highlights the roles of politics, states, secretariats, and private actors in directing global tax coordination.
Format: Hardback
Length: 380 pages
Publication date: 23 March 2023
Publisher: Cambridge University Press
The United Nations in Global Tax Coordination addresses a decade-long knowledge gap in international tax history, particularly concerning the United Nations Fiscal Commission (UNFC), which played a pivotal role in the early post-World War II economic order. Drawing upon insights from political economy and international relations scholarship, this critical archival examination delves into the unwavering activism by post-colonial developing countries to safeguard their source taxation rights, as well as the unwavering support by the United Nations Secretariat for the development of equitable tax rules. This activism ultimately resulted in developed countries seeking alternative forums for international tax norm setting, effectively sidelining the United Nations in this domain.
The book also offers a revealing prehistory of the wartime work of the League of Nations, challenging the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This meticulously researched work serves as an indispensable resource for understanding the intricate roles of politics, states, secretariats, and private actors in shaping global tax coordination.
The United Nations in Global Tax Coordination is a groundbreaking contribution to the field, shedding light on the complex dynamics and historical developments that have shaped the global tax landscape. It is a must-read for scholars, policymakers, and anyone interested in understanding the intricate interplay between politics, states, and international organizations in the realm of tax coordination.
Weight: 856g
Dimension: 236 x 158 x 34 (mm)
ISBN-13: 9781009180467
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