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Nikki J. Teo - The United Nations in Global Tax Coordination, Inbunden

Inbunden, Engelska, 2023

The United Nations in Global Tax Coordination

Hidden History and Politics

Av Nikki J. Teo

Del i serien Cambridge Tax Law Series

1932 kr

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Beskrivning
The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.
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Nikki Jern-li Teo is a post-doctoral research affiliate at the University of Sydney.

Recensioner i media

'Recent developments at the United Nations will no doubt spark intense interest and research into the work of the UN Group of Experts. Teo's book provides an exemplar of how this research can be done and the importance of going beyond the minutes of meetings and official reports and publications. The strength of Teo's book lies in her painstaking coverage of the relevant political circumstances and related developments which enable a complete understanding of the Fiscal Commission's work during the relevant period. While the movement to shift the development of global tax standards from the OECD to the UN presents an obvious relevance to Teo's book, the book will be of interest also to scholars of international tax history, international governance, and international organisations.' Sunita Jogarajan, British Tax Review

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