Skip to main content Accessibility help
×
Hostname: page-component-848d4c4894-ndmmz Total loading time: 0 Render date: 2024-05-01T11:09:08.497Z Has data issue: false hasContentIssue false

Bibliography

Published online by Cambridge University Press:  28 April 2018

Sunita Jogarajan
Affiliation:
University of Melbourne
Get access

Summary

Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Chapter
Information
Publisher: Cambridge University Press
Print publication year: 2018

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Adams, Thomas, ‘Interstate and International Double Taxation’, in Magill, Roswell (ed.), Lectures on Taxation (Commercial Clearing House, 1932), pp. 101–28Google Scholar
Albrecht, A. R.The Taxation of Aliens under International Law’ (1952) 29 British Yearbook of International Law 145–85Google Scholar
Allemès, F.The Problem of Double Taxation’ (1926) 17 Economica 148–58Google Scholar
‘Appendix: Covenant for the League of Nations Showing the Preliminary Reported Draft and the Covenant as Finally Adopted at the Plenary Session’ (1919) 8(3) Proceedings of the Academy of Political Science 127–54Google Scholar
Ault, Hugh, ‘Corporate Integration, Tax Treaties and the Division of the International Tax Base: Principles and Practice’ (1992) 47 Tax Law Review 565608Google Scholar
Avery Jones, John, ‘Are Tax Treaties Necessary?’ (1999) 53 Tax Law Review 138Google Scholar
Avery Jones, John, ‘The History of the United Kingdom’s First Comprehensive Double Taxation Agreement’ (2007) 3 British Tax Review 211–54Google Scholar
Avery Jones, John, ‘Categorising Income for the OECD Model’, in Hinnekens, Luc and Hinnekens, Philippe (eds.), A Vision of Taxes within and Outside European Borders (Kluwer Law International, 2008), pp. 93109Google Scholar
Avery Jones, John, ‘Avoiding Double Taxation: Credit versus Exemption – The Origins’ (2012) 66 Bulletin for International Taxation 6776Google Scholar
Avery Jones, John, ‘Sir Josiah Stamp and Double Income Tax’, in Tiley, John (ed.), Studies in the History of Tax Law (Hart, 2013), vol. VI, pp. 129Google Scholar
Avery Jones, John, ‘The UK’s Early Tax Treaties with European Countries’, in Harris, Peter and De Cogan, Dominic (eds.), Studies in the History of Tax Law (Hart, 2017), vol. VIII, pp. 295339CrossRefGoogle Scholar
Avery Jones, John, and Lüdicke, Jürgen, ‘The Origins of Article 5(5) and 5(6) of the OECD Model’ (2014) 6 World Tax Journal 203–41Google Scholar
Avery Jones, John, et al., ‘The Definition of Dividends and Interest in the OECD Model: Something Lost in Translation?’ (2009) 4 British Tax Review 406–52Google Scholar
Avi-Yonah, Reuven, ‘The Structure of International Taxation: A Proposal for Simplification’ (1996) 74 Texas Law Review 1301–59Google Scholar
Avi-Yonah, Reuven, International Tax as International Law: An Analysis of the International Tax Regime (Cambridge University Press, 2007)Google Scholar
Balfour, Arthur, ‘The International Chamber of Commerce’ (1927) 134 Annals of the American Academy of Political and Social Science 124–31Google Scholar
Beale, Joseph, ‘Jurisdiction to Tax’ (1919) 32 Harvard Law Review 587633CrossRefGoogle Scholar
Beale, Joseph, ‘The Progress of the Law, 1923–1924 Taxation’ (1925) 38 Harvard Law Review 281–95CrossRefGoogle Scholar
Bräunig, Christoph, Herbert Dorn (1887–1957): Pioneer and Forerunner of International Tax Law (Mohr Siebeck, 2016)Google Scholar
Brooks, Kim, ‘Tax Sparing: A Needed Incentive for Foreign Investment in Low-Income Countries or an Unnecessary Revenue Sacrifice?’ (2009) 34 Queen’s Law Journal 505–64Google Scholar
Bruins, G. W. J., et al., Report on Double Taxation: Submitted to the Financial Committee (League of Nations, 1923)Google Scholar
Buchanan, James, Fiscal Theory and Political Economy: Selected Essays (University of North Carolina Press, 1960)Google Scholar
Burkman, Thomas, Japan and the League of Nations: Empire and World Order, 1914–1938 (University of Hawaii Press, 2008)Google Scholar
Butler, Geoffrey, A Handbook to the League of Nations, 2nd edn (Longmans, Green, 1925)Google Scholar
Carpenter, Charles, ‘Jurisdiction over Debts for the Purpose of Administration, Garnishment, and Taxation’ (1918) 31 Harvard Law Review 905–31CrossRefGoogle Scholar
Carr, Richard, and Hart, Bradley, The Global 1920s: Politics, Economics and Society (Routledge, 2016)CrossRefGoogle Scholar
Carroll, Mitchell, ‘International Double Taxation’, in Davis, Harriet (ed.), Pioneers in World Order (Columbia University Press, 1944), pp. 171–7Google Scholar
Carroll, Mitchell, ‘International Tax Law: Benefits for American Investors and Enterprises Abroad (Part I)’ (1968) 2 International Lawyer 692728Google Scholar
Carroll, Mitchell, Global Perspectives of an International Tax Lawyer (Exposition Press, 1978)Google Scholar
Chayes, Abram, and Chayes, Antonia, The New Sovereignty: Compliance with International Regulatory Agreements (Harvard University Press, 1995)CrossRefGoogle Scholar
Clavin, Patricia, and Wessels, Jens-Wilhelm, ‘Transnationalism and the League of Nations: Understanding the Work of Its Economic and Financial Organisation’ (2005) 14 Contemporary European History 465–92CrossRefGoogle Scholar
Coates, W. H.Double Taxation and Tax Evasion’ (1925) 88 Journal of the Royal Statistical Society 403–27CrossRefGoogle Scholar
Coates, W. H.Double Taxation and Tax Evasion’ (1929) 92 Journal of the Royal Statistical Society 585–93CrossRefGoogle Scholar
Cooper, Graeme, ‘The Benefit Theory of Taxation’ (1994) 11 Australian Tax Forum 397509Google Scholar
Cooper, John Milton Jr, Breaking the Heart of the World: Woodrow Wilson and the Fight for the League of Nations (Cambridge University Press, 2001)Google Scholar
Crobaugh, Clyde, ‘International Comity in Taxation’ (1923) 31 Journal of Political Economy 262–75Google Scholar
Dean, Steven, ‘The Incomplete Global Market for Tax Information’ (2008) 49 Boston College Law Review 605–72Google Scholar
Decorzant, Yann, ‘Internationalism in the Economic and Financial Organisation of the League of Nations’, in Laqua, Daniel (ed.), Internationalism Reconfigured: Transnational Ideas and Movements between the World Wars (I. B. Tauris, 2011), pp. 115–34Google Scholar
Devereux, Michael, and Griffith, Rachel, ‘Evaluating Tax Policy for Location Decisions’ (2003) 10 International Tax and Public Finance 107–26Google Scholar
Dobson, Alan P. The Politics of the Anglo-American Economic Special Relationship 1940–1987 (Wheatsheaf, 1988)Google Scholar
Dubut, Thomas, ‘Article 2 from an Historical Perspective: How Old Materials Can Cast New Light on Taxes Covered by Double Tax Conventions’, in Ecker, Thomas and Ressler, Gernot (eds.), History of Tax Treaties: The Relevance of the OECD Documents for the Interpretation of Tax Treaties (Linde, 2011), pp. 115–41Google Scholar
Egerton, George, Great Britain and the Creation of the League of Nations: Strategy, Politics, and International Organization, 1914–1919 (University of North Carolina Press, 1978)Google Scholar
Evers, Maikel, ‘Tracing the Origins of the Netherlands’ Tax Treaty Network’ (2013) 41 Intertax 375–86Google Scholar
Feinstein, Charles H., Temin, Peter, and Toniolo, Gianni, The World Economy between the World Wars (Oxford University Press, 2008)CrossRefGoogle Scholar
Gann, Pamela, ‘The Concept of an Independent Treaty Foreign Tax Credit’ (1983) 38 Tax Law Review 178Google Scholar
Gapper, John, ‘Defensive Play in the World Cup of Corporate Taxation’, Financial Times, 27 June 2014Google Scholar
Gorman, Daniel, The Emergence of International Society in the 1920s (Cambridge University Press, 2012)Google Scholar
Graetz, Michael, and O’Hear, Michael, ‘The Original Intent of US International Taxation’ (1997) 46 Duke Law Journal 1021–109CrossRefGoogle Scholar
Gregg, Cornelius, ‘Double Taxation’ (1947) 33 (Problems of Public and Private International Law) Transactions of the Grotius Society 7798Google Scholar
Harding, Arthur, Double Taxation of Property and Income (Harvard University Press, 1933)Google Scholar
Harris, Peter, ‘An Historic View of the Principle and Options for Double Tax Relief’ (1999) 6 British Tax Review 469–89Google Scholar
Heckemeyer, Jost, and Feld, Lars, ‘FDI and Taxation: A Meta-Study’, Working Paper No 08–128, ZEW Centre for European Economic Research (2008)Google Scholar
Herndon, John, Relief from International Income Taxation: The Development of International Reciprocity for the Prevention of Double Income Taxation (Callaghan, 1932)Google Scholar
Hill, Martin, The Economic and Financial Organization of the League of Nations: A Survey of Twenty-Five Years’ Experience (Carnegie Endowment for International Peace, 1946)Google Scholar
Hobbes, Thomas, Leviathan (Tuck, Richard ed., Cambridge University Press, 1991)Google Scholar
Howard-Ellis, Charles. The Origin, Structure and Working of the League of Nations (George Allen & Unwin, 1928)Google Scholar
Hsu, Jessica Yu-Hui, ‘Article 6: Income from Immovable Property’, in Ecker, Thomas and Ressler, Gernot (eds.), History of Tax Treaties: The Relevance of the OECD Documents for the Interpretation of Tax Treaties (Linde, 2011), pp. 289311Google Scholar
Jogarajan, Sunita, ‘Prelude to the International Tax Treaty Network: 1815–1914 Early Tax Treaties and the Conditions for Action’ (2011) 31 Oxford Journal of Legal Studies 679707CrossRefGoogle Scholar
Jogarajan, Sunita, ‘Stamp, Seligman and the Drafting of the 1923 Experts’ Report on Double Taxation’ (2013) 5 World Tax Journal 368–92Google Scholar
Jogarajan, Sunita, ‘The Drafting of the 1925 League of Nations Resolutions on Tax Evasion’, in Harris, Peter and de Cogan, Dominic (eds.), Studies in the History of Tax Law (Hart, 2015), vol. VII, pp. 253–92Google Scholar
Kaufman, Nancy, ‘Fairness and the Taxation of International Income’ (1998) 29 Law and Policy in International Business 145203Google Scholar
Keylor, William, The Twentieth-Century World: An International History, 3rd edn (Oxford University Press, 1996)Google Scholar
Knechtle, Arnold, Basic Problems in International Fiscal Law (Weisflog, W. E. trans., Kluwer, 1979)Google Scholar
Koppe, Fritz, ‘Double Taxation’ (1930) 2 World Trade 338–44Google Scholar
Kragen, Adrian, ‘Double Income Taxation Treaties: The O.E.C.D. Draft’ (1964) 52 California Law Review 306–33CrossRefGoogle Scholar
Kramer, Jörg-Dietrich, ‘F.R.G. Federal Finance Academy’s Tax Museum Honors Former Tax Officials’ (1989) 1 Tax Notes International 489–91Google Scholar
Lang, Michael, and Brugger, Florian, ‘Role of OECD Commentary in Tax Treaty Interpretation’ (2008) 23 Australian Tax Forum 95108Google Scholar
Lawrence, T. J. The Society of Nations: Its Past, Present and Possible Future (Oxford University Press, 1919)Google Scholar
League of Nations, International Financial Conference Brussels 1920: Proceedings of the Conference (1920), vol. I (Report of the Conference)Google Scholar
League of Nations, Double Taxation and Tax Evasion: Report Presented by the Committee of Technical Experts on Double Taxation and Tax Evasion (1927)Google Scholar
League of Nations, Double Taxation and Fiscal Evasion: Collection of International Agreements and International Legal Provisions for the Prevention of Double Taxation and Fiscal Evasion (1928)Google Scholar
League of Nations, Double Taxation and Tax Evasion: Report Presented by the General Meeting of Government Experts on Double Taxation and Tax Evasion (1928)Google Scholar
League of Nations, Double Taxation and Fiscal Evasion: Collection of International Agreements and Internal Legal Provisions for the Prevention of Double Taxation and Fiscal Evasion (1930), vol IIIGoogle Scholar
League of Nations, Commercial Policy in the Interwar Period: International Proposals and National Policies (1942)Google Scholar
Linderfalk, Ulf, and Hilling, Maria, ‘The Use of OECD Commentaries as Interpretative Aids: The Static/Ambulatory–Approaches Debate Considered from the Perspective of International Law’ (2015) 1 Nordic Tax Journal 3459CrossRefGoogle Scholar
Link, Arthur (ed.), The Papers of Woodrow Wilson (Princeton University Press, 1993), vol. LXIGoogle Scholar
Loveday, Alexander, ‘The Economic and Financial Activities of the League’ (1938) 17 International Affairs 788808Google Scholar
Maisto, Guglielmo, ‘The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport’, in Van Raad, Kees (ed.), International and Comparative Taxation: Essays in Honour of Klaus Vogel (Kluwer Law International, 2002), 83110Google Scholar
Martha, Rutsel Silvestre, The Jurisdiction to Tax in International Law: Theory and Practice of Legislative Fiscal Jurisdiction (Kluwer Law and Taxation, 1989)Google Scholar
‘Meeting of Committee for the Advancement of International Law: Friday, April 29, 1921’ (1921) 15 Proceedings of the American Society of International Law at Its Fifteenth Annual Meeting 83–101CrossRefGoogle Scholar
Menzies, Alexander, ‘Technical Assistance and the League of Nations’, in The League of Nations in Retrospect: Proceedings of the Symposium Organized by the United Nations Library and the Graduate Institute of International Studies, Geneva 6–9 November 1980 (W. de Gruyter, 1983), pp. 295312Google Scholar
Miller, A. C.Fiscal Reciprocity’ (1902) 10 Journal of Political Economy 255–8CrossRefGoogle Scholar
‘Notes’ (1919) 1 Journal of Comparative Legislation and International Law 251–9Google Scholar
OECD, Model Tax Convention on Income and on Capital 2014: Full Version (2015a)Google Scholar
OECD, OECD/G20 Base Erosion and Profit Shifting Project: 2015 Final ReportsExecutive Summaries (2015b)Google Scholar
OECD, Tax Sparing: A Reconsideration (1998)Google Scholar
OECD, Tax Treaty Issues Arising from Cross-Border Pensions (2003)Google Scholar
Ogilvie, Paul, International Waterways (Macmillan, 1920)Google Scholar
‘Part 2: The Progressive Development of International Law by the League of Nations’ (1947) 41(4)(Suppl.) American Journal of International Law 49–65Google Scholar
Patterson, E. M., et al., ‘Federal Taxes upon Income and Excess Profits – Discussion’ (1918) 8(1)(Suppl.) American Economic Review 3654Google Scholar
Provisional Economic and Financial Committee, Report to the Council upon the Session Held at Geneva, AugustSeptember 1921, Communicated to the Assembly in Accordance with the Council’s Resolution of September 19th 1921 (A. 95. 1921. II) (1921)Google Scholar
Qureshi, Asif (ed.), The Public International Law of Taxation: Text, Cases and Materials (Graham & Trotman, 1994)Google Scholar
Ridgeway, George, Merchants of Peace: Twenty Years of Business Diplomacy through the International Chamber of Commerce 1919–1938 (Columbia University Press, 1938)CrossRefGoogle Scholar
Rosenbloom, H. David, and Langbein, Stanley, ‘United States Tax Treaty Policy: An Overview’ (1981) 19 Columbia Journal of Transnational Law 359406Google Scholar
Sauvant, Karl, and Sachs, Lisa, The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows (Oxford University Press, 2009)CrossRefGoogle Scholar
Seligman, Edwin, Essays in Taxation (Macmillan, 1895)Google Scholar
Seligman, Edwin, Double Taxation and International Fiscal Cooperation (Macmillan, 1928)Google Scholar
Siotis, Jean, ‘The Institutions of the League of Nations’, in The League of Nations in Retrospect: Proceedings of the Symposium Organized by the United Nations Library and the Graduate Institute of International Studies, Geneva, 6–9 November 1980 (W. de Gruyter, 1983), pp. 1930Google Scholar
Skaar, Arvid, Permanent Establishment: Erosion of a Tax Treaty Principle (Kluwer Law and Taxation, 1991)Google Scholar
Skirbekk, Gunnar, and Gilje, Nils, A History of Western Thought: From Ancient Greece to the Twentieth Century (Routledge, 2001)Google Scholar
Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations (W. Strahan; and T. Cadell, 1776)Google Scholar
Spitaler, Armin, Das Doppelbesteuerungs-problem: Bei Den Direckten Steuern (Gebruder Stiepel GES MBH, 1936)Google Scholar
Sweetser, Arthur, ‘The Non-Political Achievements of the League’ (1940) 19 Foreign Affairs 179–92CrossRefGoogle Scholar
Taylor, C. John, ‘Twilight of the Neanderthals, or Are Bilateral Double Taxation Treaty Networks Sustainable?’ (2010) 34 Melbourne University Law Review 268311Google Scholar
Technical Experts to the Financial Committee of the League of Nations, Double Taxation and Tax Evasion: Report and Resolutions Submitted by the Technical Experts to the Financial Committee of the League of Nations (1925)Google Scholar
United Nations, International Tax Agreements, vol. III: World Guide to International Tax Agreements 18431951 (1951)Google Scholar
Van den Tempel, A. J. Relief from Double Taxation (International Bureau of Fiscal Documentation, 1967)Google Scholar
Van Raad, Kees (ed.), 1963 and 1977 OECD Model Income Tax Treaties and Commentaries, 2nd edn (Kluwer Law and Taxation, 1990)Google Scholar
Vann, Richard, ‘A Model Tax Treaty for the Asia-Pacific Region? (Part I)’ (1991) 45 Bulletin of International Fiscal Documentation 99111Google Scholar
Vann, Richard, ‘The History of Royalties in Tax Treaties 1921–61: Why?’, in Jones, John Avery, Harris, Peter, and Oliver, David (eds.), Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley (Cambridge University Press, 2008), pp. 166–96Google Scholar
Vann, Richard, ‘Travellers, Tax Policy and Agency Permanent Establishments’ (2010) 6 British Tax Review 538–53Google Scholar
Vann, Richard, ‘Do We Need 7(3)? History and Purpose of the Business Profits Deduction Rule in Tax Treaties’, in Tiley, John (ed.), Studies in the History of Tax (Hart, 2011), vol. V, 393425Google Scholar
Vogel, Klaus, ‘Worldwide vs Source Taxation of Income: A Review and Re-evaluation of Arguments (Part I)’ (1988) 16(8–9) Intertax 216–29Google Scholar
Vogel, Klaus, Double Taxation Conventions, 3rd edn (Kluwer Law International, 1997)Google Scholar
Wang, Ke Chin, ‘International Double Taxation of Income: Relief through International Agreement 1921–1945’ (1945) 59 Harvard Law Review 73116CrossRefGoogle Scholar
Ward, David, and Avery Jones, John, ‘Agents as Permanent Establishments under the OECD Model Tax Convention’ (1993) 5 British Tax Review 341–83Google Scholar
Ward, David, et al., The Interpretation of Income Tax Treaties with Particular Reference to the Commentaries on the OECD Model (International Fiscal Association, 2006)Google Scholar
Wells, Bret, and Lowell, Cym, ‘Income Tax Treaty Policy in the 21st Century: Residence vs Source’ (2013) 5 Columbia Journal of Tax Law 139Google Scholar
Wilk, Kurt, ‘International Organization and the International Chamber of Commerce’ (1940) 55 Political Science Quarterly 231–48CrossRefGoogle Scholar

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

  • Bibliography
  • Sunita Jogarajan, University of Melbourne
  • Book: Double Taxation and the League of Nations
  • Online publication: 28 April 2018
  • Chapter DOI: https://doi.org/10.1017/9781108368865.031
Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

  • Bibliography
  • Sunita Jogarajan, University of Melbourne
  • Book: Double Taxation and the League of Nations
  • Online publication: 28 April 2018
  • Chapter DOI: https://doi.org/10.1017/9781108368865.031
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Bibliography
  • Sunita Jogarajan, University of Melbourne
  • Book: Double Taxation and the League of Nations
  • Online publication: 28 April 2018
  • Chapter DOI: https://doi.org/10.1017/9781108368865.031
Available formats
×