Double Taxation and Tax Evasion
Title | Double Taxation and Tax Evasion PDF eBook |
Author | League of Nations |
Publisher | |
Pages | 58 |
Release | 1925 |
Genre | Double taxation |
ISBN |
Double Taxation and Tax Evasion
Title | Double Taxation and Tax Evasion PDF eBook |
Author | League of Nations |
Publisher | |
Pages | 40 |
Release | 1927 |
Genre | Double taxation |
ISBN |
Double Taxation and Tax Evasion
Title | Double Taxation and Tax Evasion PDF eBook |
Author | League of Nations |
Publisher | |
Pages | 40 |
Release | 1927 |
Genre | Double taxation |
ISBN |
Double Taxation and the League of Nations
Title | Double Taxation and the League of Nations PDF eBook |
Author | Sunita Jogarajan |
Publisher | Cambridge University Press |
Pages | 356 |
Release | 2018-05-10 |
Genre | Law |
ISBN | 1108383742 |
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.
Double Taxation
Title | Double Taxation PDF eBook |
Author | United States. Congress. Joint Committee on Internal Revenue Taxation |
Publisher | |
Pages | 348 |
Release | 1933 |
Genre | Double taxation |
ISBN |
Report[s] July 25-27, 1938 and July 10-14, 1939
Title | Report[s] July 25-27, 1938 and July 10-14, 1939 PDF eBook |
Author | American Bar Association. Section of International and Comparative Law. Committee on International Double Taxation |
Publisher | |
Pages | |
Release | 1938 |
Genre | Double taxation |
ISBN |
Report Submitted to the Financial Committee of the League of Nations by the Experts on Double Taxation and Tax Evasion
Title | Report Submitted to the Financial Committee of the League of Nations by the Experts on Double Taxation and Tax Evasion PDF eBook |
Author | League of Nations |
Publisher | |
Pages | 10 |
Release | 1926 |
Genre | |
ISBN |