In 1872, Great Britain and Switzerland (Canton of Vaud) concluded an agreement for the prevention of double taxation in respect of death duties. The Agreement holds a significant place in history as it is the first officially recorded agreement between countries which solely and directly...

In 1923, the League of Nations published the Report by the Experts on Double Taxation ("the Report"). The Report discusses the economic consequences of international double taxation, the general principles which govern international competence in taxation and the application of those principles...

"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...

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...