Double Taxation and the League of Nations

Double Taxation and the League of Nations
Author: Sunita Jogarajan
Publisher: Cambridge University Press
Total Pages: 425
Release: 2018-05-10
Genre: Law
ISBN: 1108381820


Download Double Taxation and the League of Nations Book in PDF, Epub and Kindle

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 versus tax evasion; the preference for source-taxation versus 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.


Double Taxation and the League of Nations
Language: en
Pages: 425
Authors: Sunita Jogarajan
Categories: Law
Type: BOOK - Published: 2018-05-10 - Publisher: Cambridge University Press

GET EBOOK

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 ar
Report Submitted to the Financial Committee of the League of Nations by the Experts on Double Taxation and Tax Evasion
Language: en
Pages: 10
Double Taxation and Tax Evasion
Language: en
Pages: 40
Authors: League of Nations
Categories: Double taxation
Type: BOOK - Published: 1927 - Publisher:

GET EBOOK

Prevention of International Double Taxation and Fiscal Evasion. Two decades of progress under the League of Nations. By Mitchell B. Carroll
Language: en
Pages: 53
Authors: Economic and Financial Organisation (LEAGUE OF NATIONS)
Categories:
Type: BOOK - Published: 1939 - Publisher:

GET EBOOK

Double Taxation and Tax Evasion
Language: en
Pages: 62
Authors: League of Nations
Categories: Double taxation
Type: BOOK - Published: 1925 - Publisher:

GET EBOOK