Double taxation and the league of nations

By:

Jogarajan, Sunita

Material type: Text

TextSeries: Cambridge tax law seriesPublication details: UK Cambridge University Press 2018Description: xi, 341p. 24 cmISBN:

9781108421447

Subject(s):

DDC classification:

343.5 23 JO-D

LOC classification:

K4475 .J64 2018

Contents:

Background -- Personality, politics, and principles : the drafting of the 1925 resolutions on double taxation -- The ICC and development of the 1928 models -- Turning resolutions into treaties : the drafting of the first model convention on double taxation -- The "great powers" and the development of the 1928 models -- One beget three : the drafting of the 1928 model tax treaties on double income taxation -- Lessons from history : where to from here?

Summary: "Double Taxation and the League of Nations 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 vs tax evasion; the preference for source-taxation vs 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"--

Item type:

Tags from this library: No tags from this library for this title.

Holdings
Item type	Home library	Collection	Call number	Status	Date due	Barcode
Print	OPJGU Sonepat- Campus Main Library	General Books	343.5 JO-D (Browse shelf(Opens below))	Available		141583

Browsing OPJGU Sonepat- Campus shelves, Collection: General Books Close shelf browser (Hides shelf browser)

Previous	No cover image available							Next
Previous	343.420954 KH-C Commercial`s tax deduction & collection at source under income tax act, 1961	343.43 RI-P Principles of political economy and taxation	343.43 RI-P Principles of political economy and taxation	343.5 JO-D Double taxation and the league of nations	343.50721 CO- Competition law in Asia Pacific	343.50721 FU-A Antitrust law in China, Korea, and Vietnam	343.50999 AI- AI, data and private law : translating theory into practice /	Next

Includes bibliographical references (pages 325-331) and index.

"Double Taxation and the League of Nations 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 vs tax evasion; the preference for source-taxation vs 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"--

There are no comments on this title.

to post a comment.