Website Search
Find information on spaces, staff, and services.
Find information on spaces, staff, and services.
| LEADER | 02953cam a2200529 i 4500 | |
| 001 | 991022293220602122 | |
| 005 | 20180815080614.0 | |
| 008 | 171130t20182018enk b 001 0 eng | |
| 010 | $a 2017057548 | |
| 020 | $a110842144X$qhardcover | |
| 020 | $a9781108421447$qhardcover | |
| 035 | $a(OCoLC)1014002456 | |
| 035 | $a(OCoLC)on1014002456 | |
| 035 | $a(EXLNZ-01UWI_NETWORK)9912603848802121 | |
| 040 | $aDLC$beng$erda$cDLC$dOCLCO$dOCLCF$dYDX$dYDX$dOCLCO$dCHVBK$dOCLCO | |
| 042 | $apcc | |
| 049 | $aGZLA | |
| 050 | 00 | $aK4475$b.J64 2018 |
| 082 | 00 | $a343.05/26$223 |
| 100 | 1_ | $aJogarajan, Sunita,$d1978-$eauthor. |
| 245 | 10 | $aDouble taxation and the League of Nations /$cSunita Jogarajan. |
| 264 | _1 | $aCambridge, United Kingdom ;$aNew York, NY :$bCambridge University Press,$c2018. |
| 264 | _4 | $c©2018 |
| 300 | $axi, 341 pages ;$c24 cm. | |
| 336 | $atext$btxt$2rdacontent | |
| 337 | $aunmediated$bn$2rdamedia | |
| 338 | $avolume$bnc$2rdacarrier | |
| 490 | 1_ | $aCambridge tax law series |
| 520 | $a"Double Taxation and the League of Nations Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation vs tax evasion; the preference for source-taxation vs residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations"--$cProvided by publisher. | |
| 504 | $aIncludes bibliographical references and index. | |
| 610 | 20 | $aLeague of Nations. |
| 610 | 27 | $aLeague of Nations$2fast$0(OCoLC)fst00537247 |
| 650 | _0 | $aDouble taxation. |
| 650 | _0 | $aDouble taxation$vTreaties. |
| 650 | _0 | $aTax evasion. |
| 650 | _0 | $aTaxation$xLaw and legislation. |
| 650 | _7 | $aDouble taxation.$2fast$0(OCoLC)fst00897116 |
| 650 | _7 | $aTax evasion.$2fast$0(OCoLC)fst01143749 |
| 650 | _7 | $aTaxation$xLaw and legislation$2fast$0(OCoLC)fst01143921 |
| 610 | 27 | $aVölkerbund.$2gnd$0(DE-588)36500-2 |
| 650 | _7 | $aDoppelbesteuerung$2gnd$0(DE-588)4012744-8 |
| 650 | _7 | $aInternationales Steuerrecht.$2gnd$0(DE-588)4027451-2 |
| 655 | _7 | $aTreaties.$2fast$0(OCoLC)fst01423868 |
| 830 | _0 | $aCambridge tax law series. |
| LEADER | 02353nam a2200385 i 4500 | |
| 001 | 991023335385502122 | |
| 005 | 20180508155800.0 | |
| 006 | m|||||o||d|||||||| | |
| 007 | cr|||||||||||| | |
| 008 | 170420s2018||||enk o ||1 0|eng|d | |
| 020 | $a9781108368865 (ebook) | |
| 020 | $z9781108421447 (hardback) | |
| 035 | $a(UkCbUP)CR9781108368865 | |
| 035 | $a(EXLNZ-01UWI_NETWORK)9913897384902121 | |
| 040 | $aUkCbUP$beng$erda$cUkCbUP | |
| 050 | 00 | $aK4475$b.J64 2018 |
| 082 | 00 | $a343.05/26$223 |
| 100 | 1_ | $aJogarajan, Sunita,$d1978-$eauthor. |
| 245 | 10 | $aDouble taxation and the League of Nations /$cSunita Jogarajan. |
| 264 | _1 | $aCambridge :$bCambridge University Press,$c2018. |
| 300 | $a1 online resource (xi, 341 pages) :$bdigital, PDF file(s). | |
| 336 | $atext$btxt$2rdacontent | |
| 337 | $acomputer$bc$2rdamedia | |
| 338 | $aonline resource$bcr$2rdacarrier | |
| 347 | $adata file$2rda | |
| 490 | 1_ | $aCambridge tax law series |
| 500 | $aTitle from publisher's bibliographic system (viewed on 27 Apr 2018). | |
| 520 | $aModern-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. | |
| 650 | _0 | $aDouble taxation. |
| 650 | _0 | $aDouble taxation$vTreaties. |
| 650 | _0 | $aTax evasion$xLaw and legislation. |
| 650 | _0 | $aTaxation$xLaw and legislation. |
| 610 | 20 | $aLeague of Nations. |
| 776 | 08 | $iPrint version: $z9781108421447 |
| 830 | _0 | $aCambridge tax law series |
| 856 | 40 | $uhttps://doi.org/10.1017/9781108368865 |