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2 results

  • 14 - Conclusion

  • Nikki J. Teo, University of Sydney
  • Book:
    The United Nations in Global Tax Coordination
    Published online:
    24 March 2023
    Print publication:
    23 March 2023, pp 356-373

  • Summary

    The Fiscal Commission story and prehistory call for a revision to prevalent understandings of international tax history. The development of international tax law could well have taken a very different turn had the Commission not been eliminated. Startling parallels and lessons of the Commission story remain pertinent amid the revival of global multilateral cooperation under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting.

  • 2 - Prelude to Global Tax Coordination

  • Nikki J. Teo, University of Sydney
  • Book:
    The United Nations in Global Tax Coordination
    Published online:
    24 March 2023
    Print publication:
    23 March 2023, pp 25-84

  • Summary

    The outbreak of World War II saw a remnant League of Nations’ Secretariat relocating to Princeton. This ‘Princeton Mission’, supported by private American foundations and the US government, spreads the double taxation movement in the Americas, making inroads into Latin America that culminate in the negotiation of the 1943 Mexico Model.Faltering inter-American relations and the birth of the new United Nations lead the Mission to hastily organise the Fiscal Committee’s Tenth Session with little developing country representation in the attempt to legitimise its wartime work before the dissolution of the League. The result was the 1946 London Model.