The United Nations in Global Tax Coordination

Hidden History and Politics

Nikki J. Teo (University of Sydney)

$207.95

Hardback

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English

Cambridge University Press
23 March 2023

United Nations & UN agencies; Taxation; Legal history; Taxation & duties law

Series: Cambridge Tax Law Series

The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.

By: Nikki J. Teo (University of Sydney)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
Dimensions: Height: 235mm, Width: 151mm, Spine: 29mm
Weight: 900g
ISBN: 9781009180467
ISBN 10: 1009180460
Series: Cambridge Tax Law Series
Pages: 380
Publication Date: 23 March 2023
Audience: General/trade , ELT Advanced
Format: Hardback
Publisher's Status: Active

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