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;...
Format:Hardcover
Language:English
ISBN:110842144X
ISBN13:9781108421447
Release Date:May 2018
Publisher:Cambridge University Press
Length:352 Pages
Weight:1.55 lbs.
Dimensions:0.9" x 8.0" x 9.3"
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