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
1 - Introduction
Published online by Cambridge University Press: 24 March 2023
- 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
The UN Fiscal Commission (1946–1954) is a void in international tax knowledge among the famed international bodies of the League of Nations’ Fiscal Committee, the OECD Fiscal Committee and the UN Group of Experts. Literature regarding it is fragmented, even perplexing, despite the Commission representing the only time in history when international tax policymaking took place under a genuinely universal forum, and when the Third World had entered the world stage. The Commission story, through an international relations lens, is central to understanding how the present international tax system came to be governed by developed countries, and is, accordingly, foundational to evaluating the fairness and inclusivity of developments on global multilateral tax cooperation.
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- The United Nations in Global Tax CoordinationHidden History and Politics, pp. 1 - 24Publisher: Cambridge University PressPrint publication year: 2023