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
2 - Prelude to Global Tax Coordination
The League’s Princeton Mission in the Americas
Published online by Cambridge University Press: 24 March 2023
- 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 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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- The United Nations in Global Tax CoordinationHidden History and Politics, pp. 25 - 84Publisher: Cambridge University PressPrint publication year: 2023