The United Nations in Global Tax Coordination

The United Nations in Global Tax Coordination
Author: Nikki J. Teo
Publisher: Cambridge University Press
Total Pages: 493
Release: 2023-03-31
Genre: Law
ISBN: 1009190091

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.

The Political Economy of International Tax Governance

The Political Economy of International Tax Governance
Author: T. Rixen
Publisher: Springer
Total Pages: 258
Release: 2008-11-03
Genre: Political Science
ISBN: 0230582656

Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.