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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.
The UN Fiscal Commission (1946–1954) is a void in international tax knowledge among the famed international bodies of the League of Nations’ Fiscal Committee, the OECD Fiscal Committee and the UN Group of Experts. Literature regarding it is fragmented, even perplexing, despite the Commission representing the only time in history when international tax policymaking took place under a genuinely universal forum, and when the Third World had entered the world stage. The Commission story, through an international relations lens, is central to understanding how the present international tax system came to be governed by developed countries, and is, accordingly, foundational to evaluating the fairness and inclusivity of developments on global multilateral tax cooperation.
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