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
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
Report on Double Taxation
Author: Gijsbert Weijer Jan Bruins
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 64
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 Tax Evasion
Author: League of Nations
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 62
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 62
Book Description
Prevention of International Double Taxation and Fiscal Evasion. Two decades of progress under the League of Nations. By Mitchell B. Carroll
Author: Economic and Financial Organisation (LEAGUE OF NATIONS)
Publisher:
ISBN:
Category :
Languages : en
Pages : 53
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 53
Book Description
Double Taxation and Fiscal Evasion
Author: League of Nations. Secretariat. Economic and Financial Section
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 284
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 284
Book Description
Double Taxation and Tax Evasion
Author: League of Nations
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 45
Book Description
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 45
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 : 795
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 : 795
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.
Relief from double taxation
Author: A. J. van den Tempel
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 54
Book Description
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 54
Book Description