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...

Ausführliche Beschreibung

Bibliographische Detailangaben

1. Verfasser:	Jogarajan, Sunita 1978- (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Cambridge Cambridge University Press 2018
Schriftenreihe:	Cambridge Tax Law Series
Schlagworte:	League of Nations Völkerbund Double taxation Double taxation / Treaties Tax evasion / Law and legislation Taxation / Law and legislation Doppelbesteuerung Internationales Steuerrecht
Online-Zugang:	BSB01 UBG01 Volltext
Zusammenfassung:	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
Beschreibung:	Title from publisher's bibliographic system (viewed on 27 Apr 2018)
Beschreibung:	1 Online-Ressource (xi, 341 Seiten)
ISBN:	9781108368865
DOI:	10.1017/9781108368865