Abstract
The UN Fiscal Commission (1946–1954) is a void in international tax knowledge among the famed international bodies of the League of Nations’ Fiscal Committee, the OECD Fiscal Committee and the UN Group of Experts. Literature regarding it is fragmented, even perplexing, despite the Commission representing the only time in history when international tax policymaking took place under a genuinely universal forum, and when the Third World had entered the world stage. The Commission story, through an international relations lens, is central to understanding how the present international tax system came to be governed by developed countries, and is, accordingly, foundational to evaluating the fairness and inclusivity of developments on global multilateral tax cooperation.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
