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Double taxation and the League of Nations

Author: Sunita Jogarajan
Publisher: Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2018. ©2018
Series: Cambridge tax law series.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"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  Read more...
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Genre/Form: History
Treaties
Additional Physical Format: ebook version :
Document Type: Book
All Authors / Contributors: Sunita Jogarajan
ISBN: 9781108421447 110842144X
OCLC Number: 1014002456
Description: xi, 341 pages ; 24 cm.
Contents: Introduction --
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?
Series Title: Cambridge tax law series.
Responsibility: Sunita Jogarajan.

Abstract:

Sunita Jogarajan is the only scholar to have comprehensively examined the early periods in the development of international tax treaties, in particular the League of Nations' 1928 Models. Her work  Read more...

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