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 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: 2023-03-23
Genre: Law
ISBN: 1009180460

This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.

International Tax Coordination

International Tax Coordination
Author: Martin Zagler
Publisher: Routledge
Total Pages: 221
Release: 2010-06-30
Genre: Business & Economics
ISBN: 1136952462

The book combines interdisciplinary teams from business, economics, information science, law and political science to offer a unique and innovative interdisciplinary approach to the issue of international tax coordination.

Global Tax Fairness

Global Tax Fairness
Author: Thomas Pogge
Publisher: Oxford University Press
Total Pages: 383
Release: 2016-02-04
Genre: Business & Economics
ISBN: 019103861X

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Coordination and Cooperation

Coordination and Cooperation
Author: Brigitte Alepin
Publisher: Kluwer Law International B.V.
Total Pages: 301
Release: 2021-11-25
Genre: Law
ISBN: 9403537604

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

BRICS and the Emergence of International Tax Coordination

BRICS and the Emergence of International Tax Coordination
Author: Yariv Brauner
Publisher:
Total Pages: 0
Release: 2015
Genre: Double taxation
ISBN: 9789087223052

"This book focuses on the shift of power in the global economy from the traditionally dominant nations that comprise the OECD, or, even more narrowly, the G7, to emerging economies, perhaps led by the BRICS. The remodelling of the power structure shaping the global economy and global economic governance more generally is possibly being paralleled by a corresponding reformatting of international taxation. The dominance of the richest countries in the world over the international tax regime that had evolved over the second part of the 20th century is being defied as the 21st century progresses. Emerging economies, within and outside the OECD, assert their newly found power to acquire voice and influence on the international tax agenda."--

BRICS and the Emergence of International Tax Coordination

BRICS and the Emergence of International Tax Coordination
Author:
Publisher:
Total Pages: 440
Release: 2017
Genre:
ISBN:

This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.

Global Taxation and the United Nations

Global Taxation and the United Nations
Author:
Publisher:
Total Pages: 0
Release: 2002
Genre:
ISBN:

A discussion of the possibility of the United Nations promoting and planning imposition of international taxation on U.N. member states, including the United States was initiated in response to the March 2002 U.N.-sponsored International Conference on Financing for Development, held in Monterrey, Mexico. While this issue was not specifically on the agenda of the conference, preparations for the meeting included global taxation proposals as a source of "innovative revenue sources of funding." This was the third time within the past decade that a discussion of perceived U.N.-imposed global taxation has received attention in the United States. The first occasion took place after the January 1996 comments by then-U.N. Secretary-General Boutros Boutros-Ghali suggesting a global tax; the second occurrence was brought about by a recommendation for "taxing the internet" in the 1999 U.N. Development Program (UNDP)-issued Human Development Report. In response to the first two cases, Congress enacted provisions (1) requiring executive branch certification before release of Foreign Operations funds to the United Nations that the United Nations is not involved in any effort to impose or implement taxation on any U.S. person and (2) stating that no funds made available for the United Nations may be used by the United Nations for any activity related to taxation of the internet or international currency transactions.