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Double taxation and the League of Nations / Sunita Jogarajan.

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Publisher's description: 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...

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Bibliographic Details
Main Author: Jogarajan, Sunita, 1978- (Author)
Format: Book
Language:English
Published: Cambridge, United Kingdom ; New York, NY : Cambridge University Press, 2018.
Series:Cambridge tax law series.
Subjects:
League of Nations.
Double taxation.
Double taxation > Treaties.
Tax evasion.
Taxation > Law and legislation.
Treaties.
Table of Contents:
  • Background
  • Personality, pontics, and principles : the drafting of the 1925 resolutions on double taxation
  • The ICC and the 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?
  • Appendices.

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