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2 - Prelude to Global Tax Coordination

The League’s Princeton Mission in the Americas

Published online by Cambridge University Press:  24 March 2023

Nikki J. Teo
Affiliation:
University of Sydney
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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.

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Chapter
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The United Nations in Global Tax Coordination
Hidden History and Politics
, pp. 25 - 84
Publisher: Cambridge University Press
Print publication year: 2023

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