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The Resource Double taxation and the League of Nations

Double taxation and the League of Nations

Label
Double taxation and the League of Nations
Title
Double taxation and the League of Nations
Creator
Subject
Language
eng
Summary
This book provides a comprehensive study of the League of Nations' work on double taxation in the 1920s. Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. This 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
http://library.link/vocab/creatorName
Jogarajan, S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Cambridge Tax Law Series
http://library.link/vocab/subjectName
  • double taxation
  • United Nations
  • model tax treaty
  • tax treaty
  • source principle of taxation
  • residence principle of taxation
  • developing countries
  • history of taxation
  • tax evasion
Label
Double taxation and the League of Nations
Instantiates
Publication
Extent
xi, 341 p.
Isbn
9781108421447
Label
Double taxation and the League of Nations
Publication
Extent
xi, 341 p.
Isbn
9781108421447

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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