Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 5 First Session of the Fiscal Commission and Aftermath (1947)
- 6 Related Intervening Developments (September 1947–November 1948)
- 7 Second Session of the Fiscal Commission and Aftermath (1949)
- 8 Related Intervening Developments (January 1949–April 1951)
- 9 Third Session of the Fiscal Commission and Aftermath (1951)
- 10 Related Intervening Developments (May 1951–April 1953)
- 11 The Taxation of International Air Transport and Contending with ICAO (1947–1951)
- 12 Fourth Session of the Fiscal Commission and Aftermath (1953)
- 13 Dissolution of the Fiscal Commission and Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Appendix A Cast of Key Characters
- Appendix B Members and Participants of the Fiscal Commission’s Sessions
- Appendix C Deperon’s Illustrative Lists of Fiscal Problems for the Tasks of the Fiscal Commission (1947)
- Appendix D ECOSOC Resolution 226D (IX) (22 July 1949)
- Appendix E Draft Resolution B-II (Fiscal Commission, Third Session)
- Appendix F ECOSOC Resolution 378B (XIII) (10 August 1951)
- Appendix G ECOSOC Resolution 368B (XIII) (22 August 1951)
- Appendix H ECOSOC Resolution 416D (XIV) (1 July 1952)
- Appendix I Proposed ICAO Council Resolution on Taxation (December 1948)
- Appendix J ICAO Council Draft Resolution on Taxation of Income and Property of Airlines (9 December 1949)
- Appendix K ICAO Council Resolution on Taxation of the Income and Flight Equipment of International Air Transport Enterprises (18 April 1951)
- Appendix L Proposed Resolutions on the Taxation of International Air Transport (Fiscal Commission, Third Session)
- Appendix M Resolution on International Air Transport (Fiscal Commission, Third Session)
- Appendix N Account of the Debate on the Taxation of International Air Transport, Report of the Fiscal Commission (Third Session)
- Appendix O Proposed Cuban Resolution on the Taxation of Foreign Investment (Fiscal Commission, Fourth Session)
- Appendix P Draft Resolution B (Fiscal Commission, Fourth Session)
- Appendix Q Account of the Debate on the Taxation of Foreign Investment, Report of the Fiscal Commission (Fourth Session)
- Appendix R Proposed Resolutions on the Taxation of Foreign Investment (ECOSOC, Sixteenth Session)
- Appendix S ECOSOC Resolution 486B (XVI) (9 July 1953)
- Appendix T ECOSOC Resolution 557C II (XVIII) (5 August 1954)
- Appendix U General Assembly Resolution 825 (IX) (11 December 1954)
- Select Bibliography
- Index
Appendix F - ECOSOC Resolution 378B (XIII) (10 August 1951)
Published online by Cambridge University Press: 24 March 2023
Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 5 First Session of the Fiscal Commission and Aftermath (1947)
- 6 Related Intervening Developments (September 1947–November 1948)
- 7 Second Session of the Fiscal Commission and Aftermath (1949)
- 8 Related Intervening Developments (January 1949–April 1951)
- 9 Third Session of the Fiscal Commission and Aftermath (1951)
- 10 Related Intervening Developments (May 1951–April 1953)
- 11 The Taxation of International Air Transport and Contending with ICAO (1947–1951)
- 12 Fourth Session of the Fiscal Commission and Aftermath (1953)
- 13 Dissolution of the Fiscal Commission and Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Appendix A Cast of Key Characters
- Appendix B Members and Participants of the Fiscal Commission’s Sessions
- Appendix C Deperon’s Illustrative Lists of Fiscal Problems for the Tasks of the Fiscal Commission (1947)
- Appendix D ECOSOC Resolution 226D (IX) (22 July 1949)
- Appendix E Draft Resolution B-II (Fiscal Commission, Third Session)
- Appendix F ECOSOC Resolution 378B (XIII) (10 August 1951)
- Appendix G ECOSOC Resolution 368B (XIII) (22 August 1951)
- Appendix H ECOSOC Resolution 416D (XIV) (1 July 1952)
- Appendix I Proposed ICAO Council Resolution on Taxation (December 1948)
- Appendix J ICAO Council Draft Resolution on Taxation of Income and Property of Airlines (9 December 1949)
- Appendix K ICAO Council Resolution on Taxation of the Income and Flight Equipment of International Air Transport Enterprises (18 April 1951)
- Appendix L Proposed Resolutions on the Taxation of International Air Transport (Fiscal Commission, Third Session)
- Appendix M Resolution on International Air Transport (Fiscal Commission, Third Session)
- Appendix N Account of the Debate on the Taxation of International Air Transport, Report of the Fiscal Commission (Third Session)
- Appendix O Proposed Cuban Resolution on the Taxation of Foreign Investment (Fiscal Commission, Fourth Session)
- Appendix P Draft Resolution B (Fiscal Commission, Fourth Session)
- Appendix Q Account of the Debate on the Taxation of Foreign Investment, Report of the Fiscal Commission (Fourth Session)
- Appendix R Proposed Resolutions on the Taxation of Foreign Investment (ECOSOC, Sixteenth Session)
- Appendix S ECOSOC Resolution 486B (XVI) (9 July 1953)
- Appendix T ECOSOC Resolution 557C II (XVIII) (5 August 1954)
- Appendix U General Assembly Resolution 825 (IX) (11 December 1954)
- Select Bibliography
- Index
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- The United Nations in Global Tax CoordinationHidden History and Politics, pp. 392 - 393Publisher: Cambridge University PressPrint publication year: 2023