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2 results

  • 7 - Second Session of the Fiscal Commission and Aftermath (1949)

  • 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 163-199

  • 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.

  • 5 - First Session of the Fiscal Commission and Aftermath (1947)

  • 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 136-154

  • Summary

    The First Session of the Fiscal Commission proceeds in a seemingly cooperative atmosphere with grand ambitions for the body’s future work. Behind the scenes, however, relations between the superpowers, and between the United States and Latin America, are fast unravelling.The United States presses for the promotion of double tax agreements to further free trade and private enterprise. The developing countries and the Fiscal Division begin to express discontentment with prevailing international tax rules and the League’s model tax conventions.