Nikki J. Teo (College of Sydney) presents A False Begin in Worldwide Tax Coordination: The Ghost of the UN’s Previous at this time at Allard College of Legislation, College of British Columbia hosted by Wei Cui (e mail right here to attend nearly over Zoom at 6:30 PM ET): 

This speak unveils the lacking historical past of the UN’s first try at worldwide tax coordination by its Fiscal Fee (1946–1954). It dispels the prevailing myths surrounding the work of that physique and divulges the heated struggles by growing nations and the UN Secretariat to barter and formulate extra equitable worldwide tax rules for software between developed and growing nations. This very important saga sheds gentle on the function of politics in shaping the worldwide tax regime and affords insights into urgent debates about inclusiveness and multilateralism in worldwide tax norm-setting.

The United Nations in World Tax Coordination: Hidden Historical past and Politics (Cambridge College Press March 2023):

The United Nations in World Tax Coordination fills the decade-long data hole in worldwide tax historical past in regards to the UN Fiscal Fee, which functioned because the overarching fiscal authority in the course of the early post-World Conflict II financial order. With insights from political economic system and worldwide relations scholarship, this crucial archival examination chronicles the tenacious activism by post-colonial growing nations to protect supply taxation rights, and by the UN Secretariat in championing the event of equitable tax guidelines. Such activism would in the end lead developed nations to oust the UN as a discussion board for worldwide tax norm setting.