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  1. Home
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  3. The United Nations in Global Tax Coordination
  • Cited by 3
Publisher:
Cambridge University Press
Online publication date:
March 2023
Print publication year:
2023
Online ISBN:
9781009180450
DOI:
https://doi.org/10.1017/9781009180450
Subjects:
UN and International Organisations, Law, Finance and Accountancy, Taxation Law
Series:
Cambridge Tax Law Series
Information

Book description

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.

Awards

Short-listed, 2024 Frans Vanistendael Award for International Tax Law, International Bureau of Fiscal Documentation

Reviews

‘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 Source: British Tax Review

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