United nations in global tax coordination, the: hidden history and politics
Auteur :
Teo, Nikki J.
Éditeur :
Cambridge University Press
ISBN :
9781009180467
Date de publication :
23 mars 2023
Dimensions :
23,5 x 15,1 x 2,9 cm
Poids :
900 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
This book examines how the international tax architecture came to be ruled by Western developed countries. It uncovers the politics and empire-building endeavours of states, secretariats, and private actors that resulted in the ousting of the UN and developing countries from the negotiating table of international tax norm-setting.