Cambridge Tax Law Series

Cambridge Tax Law Series

Jogarajan, Sunita (University of Melbourne)

Cambridge University Press






15 a 20 dias

Sunita Jogarajan is the only scholar to have comprehensively examined the early periods in the development of international tax treaties, in particular the League of Nations' 1928 Models. Her work aims to grasp the history of tax treaty development in its entirety and develop insights from that history.
Preface; List of abbreviations; 1. Introduction; 2. Background; 3. Personality, politics and principles: the drafting of the 1925 Resolutions on Double Taxation; 4. The ICC and the development of the 1928 Models; 5. Turning resolutions into treaties - the drafting of the first Model Convention on Double Taxation; 6. The 'great powers' and the development of the 1928 Models; 7. One beget three - the drafting of the 1928 Model Tax Treaties on Double Income Taxation; 8. Lessons from history - where to from here?; Appendix 1. Timeline/cast of characters; Appendix 2. 1925 Report Final Resolutions; Appendix 3. 1921 ICC Resolutions; Appendix 4. 1922 ICC Resolutions; Appendix 5. 1923 ICC Resolutions; Appendix 6. 1924 ICC Resolutions; Appendix 7. 1925 ICC Resolutions; Appendix 8. 1927 ICC Resolutions; Appendix 9. 1927 Draft Model Convention; Appendix 10. 1925 UK Finance Act; Appendix 11. Thompson Art 10 Proposal; Appendix 12. USSR Art 5 Proposal; Appendix 13. USSR Art 10 and 11 Proposals; Appendix 14. Dorn and Borduge Draft Convention; Appendix 15. Thompson Draft Convention; Appendix 16. Adams Draft Convention; Appendix 17. Draft Convention IA; Appendix 18. Draft Convention IB; Appendix 19. Draft Convention IB Commentary; Appendix 20. Draft Convention IC; Appendix 21. Draft Convention IC Commentary; Bibliography; Index.
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