Double taxation and the League of Nations
著者
書誌事項
Double taxation and the League of Nations
(Cambridge tax law series)
Cambridge University Press, 2018
大学図書館所蔵 全11件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
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注記
Includes bibliographical references(p. 325-331) and index
内容説明・目次
内容説明
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.
目次
- Preface
- List of abbreviations
- 1. Introduction
- 2. Background
- 3. Personality, politics and principles: the drafting of the 1925 Resolutions on Double Taxation
- 4. The ICC and the development of the 1928 Models
- 5. Turning resolutions into treaties - the drafting of the first Model Convention on Double Taxation
- 6. The 'great powers' and the development of the 1928 Models
- 7. One beget three - the drafting of the 1928 Model Tax Treaties on Double Income Taxation
- 8. Lessons from history - where to from here?
- Appendix 1. Timeline/cast of characters
- Appendix 2. 1925 Report Final Resolutions
- Appendix 3. 1921 ICC Resolutions
- Appendix 4. 1922 ICC Resolutions
- Appendix 5. 1923 ICC Resolutions
- Appendix 6. 1924 ICC Resolutions
- Appendix 7. 1925 ICC Resolutions
- Appendix 8. 1927 ICC Resolutions
- Appendix 9. 1927 Draft Model Convention
- Appendix 10. 1925 UK Finance Act
- Appendix 11. Thompson Art 10 Proposal
- Appendix 12. USSR Art 5 Proposal
- Appendix 13. USSR Art 10 and 11 Proposals
- Appendix 14. Dorn and Borduge Draft Convention
- Appendix 15. Thompson Draft Convention
- Appendix 16. Adams Draft Convention
- Appendix 17. Draft Convention IA
- Appendix 18. Draft Convention IB
- Appendix 19. Draft Convention IB Commentary
- Appendix 20. Draft Convention IC
- Appendix 21. Draft Convention IC Commentary
- Bibliography
- Index.
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