The United Nations in Global Tax Coordination: Hidden History and Politics: Cambridge Tax Law Series
Autor Nikki J. Teoen Limba Engleză Hardback – 22 mar 2023
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Specificații
ISBN-13: 9781009180467
ISBN-10: 1009180460
Pagini: 380
Dimensiuni: 152 x 229 x 27 mm
Greutate: 0.83 kg
Editura: Cambridge University Press
Colecția Cambridge University Press
Seria Cambridge Tax Law Series
Locul publicării:New York, United States
ISBN-10: 1009180460
Pagini: 380
Dimensiuni: 152 x 229 x 27 mm
Greutate: 0.83 kg
Editura: Cambridge University Press
Colecția Cambridge University Press
Seria Cambridge Tax Law Series
Locul publicării:New York, United States
Cuprins
1. Introduction; 2. Prelude to global tax coordination: the league's Princeton mission in the Americas; 3. Creation of the fiscal commission (1943– 1946); 4. Pax Americana, cold war and decolonisation: impact on the UN institutional machinery for fiscal activities and postwar international financial flows; 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 subsequent developments; 14. Conclusion.
Notă biografică
Descriere
This book reveals the missing international tax history of how the UN was ousted from global international tax policy making by developed countries.