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2 results

  • 5 - First Session of the Fiscal Commission and Aftermath (1947)

  • 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 136-154

  • Summary

    The First Session of the Fiscal Commission proceeds in a seemingly cooperative atmosphere with grand ambitions for the body’s future work. Behind the scenes, however, relations between the superpowers, and between the United States and Latin America, are fast unravelling.The United States presses for the promotion of double tax agreements to further free trade and private enterprise. The developing countries and the Fiscal Division begin to express discontentment with prevailing international tax rules and the League’s model tax conventions.

  • 9 - Third Session of the Fiscal Commission and Aftermath (1951)

  • 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 208-234

  • Summary

    At the Third Session of the Fiscal Commission, developed and developing countries agree on general rules to apply in tax relations between developed and developing countries; however, Britain adapts the Commission’s resolution to serve its preferences. The United Nations falls out of favour with the United States, and McCarthyism infiltrates the organization. The UN Secretariat ceases to promote tax treaties in its technical assistance activities.