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2 results

  • 9 - Third Session of the Fiscal Commission and Aftermath (1951)

  • Nikki J. Teo, University of Sydney
  • Book:
    The United Nations in Global Tax Coordination
    Published online:
    24 March 2023
    Print publication:
    23 March 2023, pp 208-234

  • Summary

    At the Third Session of the Fiscal Commission, developed and developing countries agree on general rules to apply in tax relations between developed and developing countries; however, Britain adapts the Commission’s resolution to serve its preferences. The United Nations falls out of favour with the United States, and McCarthyism infiltrates the organization. The UN Secretariat ceases to promote tax treaties in its technical assistance activities.

  • 12 - Fourth Session of the Fiscal Commission and Aftermath (1953)

  • Nikki J. Teo, University of Sydney
  • Book:
    The United Nations in Global Tax Coordination
    Published online:
    24 March 2023
    Print publication:
    23 March 2023, pp 316-344

  • Summary

    Tensions soar to new heights between developing and developed countries in the debate over double taxation of foreign investment at the Fourth Session of the Fiscal Commission and later in the Economic and Social Council. The compromise resolution breaks no new ground in allowing developing countries more source taxing rights but is used by industry in Britain to support the reduction of British taxation of income arising from investments in underdeveloped countries.