The United Nations in global tax coordination : hidden history and politics
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 interna...
Guardat en:
| Autor principal: | |
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| Format: | Livre numérique |
| Idioma: | Anglais |
| Publicat: |
Cambridge ; New York :
Cambridge University Press
2023.
Cambridge : |
| Col·lecció: | Cambridge tax law series
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| Accés en línia: | Accès sur la plateforme Cambridge University Press Accès sur la plateforme ISTEX (Corpus CUP Droit) Accès Université d'Orléans |
| Nota: |
Cambridge University Press - CUP - Corpus Droit (Licence nationale) |
| Autres localisations: | Voir dans le Sudoc |
| Edition sous un autre format: | • The United Nations in Global Tax Coordination, Hidden History and Politics, Nikki J. Teo, 2023, Cambridge, Cambridge University Press, 1 volume (xxvi-466 pages), Cambridge Tax Law Series, 978-1-00-918046-7 |
| Sumari: | 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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| Descripció de l’ítem: | Cambridge University Press - CUP - Corpus Droit (Licence nationale) |
| ISBN: | 9781009180450 (PDF) |
| Accés: | Accès en ligne pour les établissements français bénéficiaires des licences nationales Accès soumis à abonnement pour tout autre établissement Conditions particulières de réutilisation pour les bénéficiaires des licences nationales. https://www.licencesnationales.fr/wp-content/uploads/2024/03/2023-14_Collex_Cambridge_CCTP.pdf |