Double taxation and the League of Nations
Author(s)
Bibliographic Information
Double taxation and the League of Nations
(Cambridge tax law series)
Cambridge University Press, 2018
Available at 11 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references(p. 325-331) and index
Description and Table of Contents
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'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.
Table of Contents
- 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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