Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 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 Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Select Bibliography
- Index
14 - Conclusion
Published online by Cambridge University Press: 24 March 2023
Book contents
- The United Nations in Global Tax Coordination
- Cambridge Tax Law
- The United Nations in Global Tax Coordination
- Copyright page
- Contents
- Foreword
- Preface
- Acknowledgements
- Chronology of Key Events
- Archival Sources
- Abbreviations
- 1 Introduction
- 2 Prelude to Global Tax Coordination
- 3 Creation of the Fiscal Commission (1943–1946)
- 4 Pax Americana, Cold War and Decolonisation
- 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 Birth of the OEEC Fiscal Committee
- 14 Conclusion
- Book part
- Select Bibliography
- Index
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.
Keywords
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- Information
- The United Nations in Global Tax CoordinationHidden History and Politics, pp. 356 - 373Publisher: Cambridge University PressPrint publication year: 2023