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.

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

About the Author
Nikki Jern-li Teo is a post-doctoral research affiliate at the University of Sydney.


Book Information
ISBN 9781009180467
Author Nikki J. Teo
Format Hardback
Page Count 380
Imprint Cambridge University Press
Publisher Cambridge University Press
Weight(grams) 900g
Dimensions(mm) 235mm * 151mm * 29mm