Format:
xi, 341 Seiten
,
23 cm
Edition:
First published
ISBN:
9781108421447
Series Statement:
Cambridge tax law series
Content:
"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation vs tax evasion; the preference for source-taxation vs residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations."
Content:
Background -- Personality, politics, and principles : the drafting of the 1925 resolutions on double taxation -- The ICC and development of the 1928 models -- Turning resolutions into treaties : the drafting of the first model convention on double taxation -- The "great powers" and the development of the 1928 models -- One beget three : the drafting of the 1928 model tax treaties on double income taxation -- Lessons from history : where to from here?
Note:
Includes bibliographical references and index
Additional Edition:
ISBN 9781108383745
Additional Edition:
Erscheint auch als Online-Ausgabe Jogarajan, Sunita, 1978 - Double taxation and the League of Nations Cambridge : Cambridge University Press, 2018 ISBN 9781108421447
Additional Edition:
ISBN 9781108368865
Language:
English
Subjects:
Law
Keywords:
Völkerbund
;
Doppelbesteuerung
;
Internationales Steuerrecht
DOI:
10.1017/9781108368865
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