Prelude to the International Tax Treaty Network: 1815-1914 Early Tax Treaties and the Conditions for Action

Autor:	Sunita Jogarajan
Rok vydání:	2011
Předmět:	Economic integration Double taxation business.industry Direct tax Context (language use) International trade International taxation Tax treaty Political science media_common.cataloged_instance European union business Law Tax law media_common
Zdroj:	Oxford Journal of Legal Studies. 31:679-707
ISSN:	1464-3820 0143-6503
DOI:	10.1093/ojls/gqr021
Popis:	This article traces the history of the earliest bilateral tax treaties which were concluded prior to World War I. There are currently over 3000 bilateral tax treaties in existence and their fundamental concepts and terms can be traced back to the earliest treaties. This article explores the political and economic context of the early treaties to understand why countries entered into tax treaties. Tax treaties play an important role in facilitating economic integration and as the European Union and other regional blocs seek to establish a single market, the historical context of tax treaties can assist in understanding their role in modern international economic relations. © The Author 2011. Published by Oxford University Press. All rights reserved.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::1acb2bfc42319fde28e197a16b7c5cfc https://doi.org/10.1093/ojls/gqr021 Zobrazit plný text záznamu Plný text ve formátu PDF