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Double Taxation and the League of Nations

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Double Taxation and the League of Nations

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Format:

Hardback
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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.

Author Biography:

Sunita Jogarajan is Associate Professor in the Melbourne Law School, University of Melbourne. She has published in the Oxford Journal of Legal Studies, British Tax Review and World Tax Journal.
Release date NZ
May 10th, 2018
Audience
  • Professional & Vocational
Illustrations
Worked examples or Exercises; 5 Tables, black and white
Pages
352
Dimensions
157x235x20
ISBN-13
9781108421447
Product ID
27566443

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