Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 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 Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Select Bibliography
- Index
7 - Second Session of the Fiscal Commission and Aftermath (1949)
Published online by Cambridge University Press: 24 March 2023
Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 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 Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Select Bibliography
- Index
Summary
Controversy emerges at the Second Session of the Fiscal Commission over the work of the Fiscal Division decrying tax treaties between developed and developing countries and exposing tax bargaining contracts between underdeveloped country governments and private firms. The United States and Britain hold onto the Commission to spread tax treaties to developing countries. The Fiscal Division undergoes a leadership change. The UN’s technical assistance mandate expands.
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- Information
- The United Nations in Global Tax CoordinationHidden History and Politics, pp. 163 - 199Publisher: Cambridge University PressPrint publication year: 2023