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  3. Double Taxation and the League of Nations
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    • Publisher:
      Cambridge University Press
      Publication date:
      28 April 2018
      10 May 2018
      ISBN:
      9781108368865
      9781108421447
      DOI:
      https://doi.org/10.1017/9781108368865
      Dimensions:
      (228 x 152 mm)
      Weight & Pages:
      1.59kg, 352 Pages
      Dimensions:
      Weight & Pages:
      • Subjects:
      Legal History, Law, Finance and Accountancy, Taxation Law
      Series:
      Cambridge Tax Law Series
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    Subjects:
    Legal History, Law, Finance and Accountancy, Taxation Law
    Series:
    Cambridge Tax Law Series
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    Book 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.

    Reviews

    ‘This book gives a vivid picture of the negotiations that will be of interest to those having a wider interest in international taxation. It should be compulsory reading for those developing policy in this field. It is, unusually, a tax book that will never become out of date.’

    John Avery Jones Source: British Tax Review

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    Contents

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    Contents

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    References

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