Deutsch Englisch

Speichern

Nach Medientyp /
Sprache filtern

Weitere Kataloge der SBB

Digitalisierte
Sammlungen

Basisklassifikation

Alter Realkatalog
1501 - 1955

Lesesaal-
systematik

Neue Suche

 
 
 
 

Auskunft

Bibliothekskonto

Fernleihe

DigiService

Anschaffungs-
vorschlag

 
 
 
 

Datenschutz (Privacy Policy)

Impressum

      
* Ihre Aktion
Bücher
Titel: 
Person/en: 
Sprache/n: 
Englisch
Veröffentlichungsangabe: 
Cambridge, United Kingdom : Cambridge University Press [2018], 2018
Umfang: 
xi, 341 Seiten
Schriftenreihe: 
Anmerkung: 
Includes bibliographical references and index
ISBN: 
978-1-108-42144-7 hardback
DOI in Druckwerken: 
10.1017/9781108368865
Schlagwörter: 
Sachgebiete: 
Mehr zum Thema: 
Klassifikation der Library of Congress: K4475
Dewey Dezimal-Klassifikation: [23] 343.05/26
Regensburger Verbund-Klassifikation: PP 6835
Inhalt: 
"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."
Mehr zum Titel: 
 
Signatur: 
10 A 36697
Standort: 
Potsdamer Straße