Latin America agitates for source-country taxation rights to be recognised in the Havana Charter for an International Trade Organization and in the Bogotá Economic Agreement of the Organization of American States. The double taxation movement spreads among private sector associations. The United States pursues its tax treaty program aimed at furthering American private foreign investment.

In this chapter, I trace the negotiating history of the post-war multilateral trading system, from the 1940s to 1995 (i.e. the creation of the WTO), through the lens of poverty narratives. I show how the two main narratives emerged, and how they interacted with each other. I further explain why the narrative that 'won' and achieved dominance for the next several decades was largely unsympathetic to the cause of poverty alleviation, especially when mitigation strategies were discussed in the context of the developing world. I conduct this analysis via three negotiation landmarks, plus a fourth case of decision-making processes. The fifth section of the chapter explores the extent to which the powerlessness of the small and poor extended to other areas of international negotiation as well as other aspects of political and social life.