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04079aam a2200409 i 4500 001 BF1E00046FD711EE93D6B80232ECA4DB 003 SILO 005 20231021010103 008 221006t20232023enk b 001 0 eng 010 $a 2022029375 020 $a 1009180460 020 $a 9781009180467 035 $a (OCoLC)1335114182 040 $a DLC $b eng $e rda $c DLC $d OCLCF $d UKMGB $d OCLCQ $d YDX $d SILO 042 $a pcc 050 00 $a K4475 $b .T463 2023 082 00 $a 341 $2 23/eng/20221101 100 1 $a Teo, Nikki Jern-li, $e author. 245 14 $a The United Nations in global tax coordination : $b hidden history and politics / $c Nikki J Teo, University of Sydney. 264 1 $a Cambridge, United Kingdom ; $b Cambridge University Press, $c 2023. 300 $a xxvi, 466 pages ; $c 24 cm. 490 1 $a Cambridge tax law 520 $a "The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission that functioned as the overarching fiscal authority in the early years of the post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination presents the story of 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 - activism that would 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 Nation's Princeton Mission that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work offers new knowledge that is essential reading on the roles of politics, states, secretariats, and private actors in directing global tax coordination. Nikki Jern-li Teo is a post-doctoral research affiliate at the University of Sydney"-- $c Provided by publisher. 500 $a Based on author's thesis (doctoral - Sydney Law School, 2021) issued under title: Developing Countries at the Double Taxation Negotiating Table and the United Nations' False Start at Global Tax Coordination : The Fiscal Commission Years (1946-1954). 504 $a Includes bibliographical references and index. 505 0 $a Introduction -- Prelude to global tax coordination : the league's Princeton mission in the Americas -- Creation of the Fiscal Commission (1943-1946) -- Pax Americana, Cold War and decolonisation : impact on the UN institutional machinery for fiscal activities and postwar international financial glows -- First session of the Fiscal Commission and aftermath (1947) -- Related intervening developments (September 1947-0November 1948) -- Second session of the Fiscal Commission and aftermath (1949) -- Related intervening developments (January 1949-April 1951) -- Third session of the Fiscal Commission and aftermath (1951) -- Related intervening developments (May 1951-April 1953) -- The taxation of international air transport and contending with ICAO (1947-1951) -- Fourth session of the Fiscal Commission and aftermath (1953) -- Dissolution of the Fiscal Commission and subsequent developments -- Conclusion. 610 20 $a United Nations. $b Fiscal Commission $x History. 610 27 $a United Nations. $b Fiscal Commission $2 fast $0 (OCoLC)fst01530124 648 7 $a 1900-1999 $2 fast 650 0 $a Taxation $x History $x International unification $x History $y 20th century. 650 0 $a International business enterprises $x History $x International unification $x History $y 20th century. 655 7 $a History. $2 fast $0 (OCoLC)fst01411628 776 08 $i Online version: $a Teo, Nikki J. $t The United Nations in global tax coordination $d Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2023 $z 9781009180450 $w (DLC) 2022029376 830 0 $a Cambridge tax law series 941 $a 1 952 $l OVUX522 $d 20231021025625.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=BF1E00046FD711EE93D6B80232ECA4DBInitiate Another SILO Locator Search