The Resource Double taxation and the League of Nations, Sunita Jogarajan
Double taxation and the League of Nations, Sunita Jogarajan
Resource Information
The item Double taxation and the League of Nations, Sunita Jogarajan represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library.This item is available to borrow from 1 library branch.
Resource Information
The item Double taxation and the League of Nations, Sunita Jogarajan represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library.
This item is available to borrow from 1 library branch.
- Summary
- "Double Taxation and the League of Nations 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 vs tax evasion; the preference for source-taxation vs 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"--
- Language
- eng
- Extent
- xi, 341 pages
- Isbn
- 9781108421447
- Label
- Double taxation and the League of Nations
- Title
- Double taxation and the League of Nations
- Statement of responsibility
- Sunita Jogarajan
- Language
- eng
- Summary
- "Double Taxation and the League of Nations 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 vs tax evasion; the preference for source-taxation vs 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"--
- Assigning source
- Provided by publisher
- Cataloging source
- DLC
- http://library.link/vocab/creatorDate
- 1978-
- http://library.link/vocab/creatorName
- Jogarajan, Sunita
- Index
- index present
- Literary form
- non fiction
- Nature of contents
- bibliography
- Series statement
- Cambridge tax law series
- http://library.link/vocab/subjectName
-
- League of Nations
- League of Nations
- Double taxation
- Double taxation
- Tax evasion
- Taxation
- Double taxation
- Tax evasion
- Taxation
- Label
- Double taxation and the League of Nations, Sunita Jogarajan
- Bibliography note
- Includes bibliographical references and index
- Carrier category
- volume
- Carrier category code
- nc
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
- txt
- Content type MARC source
- rdacontent
- Dimensions
- 24 cm.
- Extent
- xi, 341 pages
- Isbn
- 9781108421447
- Lccn
- 2017057548
- Media category
- unmediated
- Media MARC source
- rdamedia
- Media type code
- n
- Note
- GOBI Library Solutions from EBSCO
- System control number
- (OCoLC)1014002456
- Label
- Double taxation and the League of Nations, Sunita Jogarajan
- Bibliography note
- Includes bibliographical references and index
- Carrier category
- volume
- Carrier category code
- nc
- Carrier MARC source
- rdacarrier
- Content category
- text
- Content type code
- txt
- Content type MARC source
- rdacontent
- Dimensions
- 24 cm.
- Extent
- xi, 341 pages
- Isbn
- 9781108421447
- Lccn
- 2017057548
- Media category
- unmediated
- Media MARC source
- rdamedia
- Media type code
- n
- Note
- GOBI Library Solutions from EBSCO
- System control number
- (OCoLC)1014002456
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.law.upenn.edu/portal/Double-taxation-and-the-League-of-Nations-Sunita/TGgiwMkV2RE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.law.upenn.edu/portal/Double-taxation-and-the-League-of-Nations-Sunita/TGgiwMkV2RE/">Double taxation and the League of Nations, Sunita Jogarajan</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.law.upenn.edu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.law.upenn.edu/">Biddle Law Library</a></span></span></span></span></div>
