Double Taxation and the League of Nations /

Double Taxation and the League of Nations /

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Bibliographic Details
Author / Creator:	Jogarajan, Sunita.
Imprint:	Cambridge : Cambridge University Press, 2018.
Description:	1 online resource (xii, 342 pages)
Language:	English
Series:	Cambridge tax law series Cambridge tax law series.
Subject:	League of Nations. League of Nations. Double taxation. Double taxation -- Treaties. Tax evasion. Taxation -- Law and legislation. Double taxation. Tax evasion. Taxation -- Law and legislation. Electronic books. Treaties.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/12576236

Hidden Bibliographic Details
ISBN:	9781108368865 1108368867 9781108421447 110842144X
Notes:	Includes bibliographical references and index.
Summary:	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.
Other form:	Print version: Jogarajan, Sunita. Double Taxation and the League of Nations. Cambridge : Cambridge University Press, ©2018 9781108421447

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