Author: Sunita Jogarajan
Publisher: Cambridge University Press
ISBN: 1108381820
Category : Law
Languages : en
Pages : 425
Book 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.
Double Taxation and the League of Nations
Author: Sunita Jogarajan
Publisher: Cambridge University Press
ISBN: 1108381820
Category : Law
Languages : en
Pages : 425
Book 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.
Publisher: Cambridge University Press
ISBN: 1108381820
Category : Law
Languages : en
Pages : 425
Book 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.
Report Submitted to the Financial Committee of the League of Nations by the Experts on Double Taxation and Tax Evasion
Author: League of Nations
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
Double Taxation and Tax Evasion
Author: League of Nations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 40
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 40
Book Description
Double Taxation and Fiscal Evasion
Author: League of Nations. Economic and Financial Section
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 468
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 468
Book Description
Double Taxation and Tax Evasion
Author: League of Nations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 58
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 58
Book Description
The Effect of Treaties on Foreign Direct Investment
Author: Karl P Sauvant
Publisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 800
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Publisher: Oxford University Press
ISBN: 0199745188
Category : Law
Languages : en
Pages : 800
Book Description
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
International Tax Policy and Double Tax Treaties
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Publisher: IBFD
ISBN: 9087220235
Category : Double taxation
Languages : en
Pages : 433
Book Description
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Convention with France on Double Taxation
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 204
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 204
Book Description
Double Taxation Relief
Author: Mitchell Benedict Carroll
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 36
Book Description
Convention with France on Double Taxation
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 202
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 202
Book Description