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7 - Second Session of the Fiscal Commission and Aftermath (1949)

Published online by Cambridge University Press:  24 March 2023

Nikki J. Teo
Affiliation:
University of Sydney
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Summary

Controversy emerges at the Second Session of the Fiscal Commission over the work of the Fiscal Division decrying tax treaties between developed and developing countries and exposing tax bargaining contracts between underdeveloped country governments and private firms. The United States and Britain hold onto the Commission to spread tax treaties to developing countries. The Fiscal Division undergoes a leadership change. The UN’s technical assistance mandate expands.

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Chapter
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The United Nations in Global Tax Coordination
Hidden History and Politics
, pp. 163 - 199
Publisher: Cambridge University Press
Print publication year: 2023

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