Monday, March 27, 2023
Teo Items The United Countries In International Tax Coordination These days At British Columbia
Nikki J. Teo (College of Sydney) gives A False Get started in World Tax Coordination: The Ghost of the UN’s Previous at present at Allard Faculty of Regulation, College of British Columbia hosted through Wei Cui (electronic mail right here to wait nearly over Zoom at 6:30 PM ET):
This communicate unveils the lacking historical past of the UN’s first strive at world tax coordination thru its Fiscal Fee (1946–1954). It dispels the present myths surrounding the paintings of that frame and divulges the heated struggles through creating international locations and the UN Secretariat to barter and formulate extra equitable world tax rules for utility between advanced and creating international locations. This necessary saga sheds mild at the function of politics in shaping the world tax regime and provides insights into urgent debates about inclusiveness and multilateralism in world tax norm-setting.
The United Countries in International Tax Coordination: Hidden Historical past and Politics (Cambridge College Press March 2023):
The United Countries in International Tax Coordination fills the decade-long wisdom hole in world tax historical past regarding the UN Fiscal Fee, which functioned because the overarching fiscal authority throughout the early post-Global Warfare II financial order. With insights from political financial system and world family members scholarship, this essential archival exam chronicles the tenacious activism through post-colonial creating international locations to maintain supply taxation rights, and through the UN Secretariat in championing the improvement of equitable tax laws. Such activism would in the end lead advanced international locations to oust the UN as a discussion board for world tax norm environment.
The ebook features a revealing prehistory of the wartime paintings of the League of Countries that questions the legitimacy of the Mexico Fashion, the primary fashion tax conference between advanced and creating international locations. This expertly researched paintings is very important studying for figuring out the jobs of politics, states, secretariats and personal actors in directing world tax coordination.
https://taxprof.typepad.com/taxprof_blog/2023/03/teo-presents-the-united-nations-in-global-tax-coordination-today-at-british-columbia.html
