Sunita Jogarajan is Associate Professor in the Melbourne Law School, University of Melbourne. She has published in the Oxford Journal of Legal Studies, British Tax Review and World Tax Journal.
Preface
List of abbreviations
1. Introduction
2. Background
3. Personality, politics and principles: the drafting of the 1925 Resolutions on Double Taxation
4. The ICC and the development of the 1928 Models
5. Turning resolutions into treaties - the drafting of the first Model Convention on Double Taxation
6. The 'great powers' and the development of the 1928 Models
7. One beget three - the drafting of the 1928 Model Tax Treaties on Double Income Taxation
8. Lessons from history - where to from here?
Appendix 1. Timeline/cast of characters
Appendix 2. 1925 Report Final Resolutions
Appendix 3. 1921 ICC Resolutions
Appendix 4. 1922 ICC Resolutions
Appendix 5. 1923 ICC Resolutions
Appendix 6. 1924 ICC Resolutions
Appendix 7. 1925 ICC Resolutions
Appendix 8. 1927 ICC Resolutions
Appendix 9. 1927 Draft Model Convention
Appendix 10. 1925 UK Finance Act
Appendix 11. Thompson Art 10 Proposal
Appendix 12. USSR Art 5 Proposal
Appendix 13. USSR Art 10 and 11 Proposals
Appendix 14. Dorn and Borduge Draft Convention
Appendix 15. Thompson Draft Convention
Appendix 16. Adams Draft Convention
Appendix 17. Draft Convention IA
Appendix 18. Draft Convention IB
Appendix 19. Draft Convention IB Commentary
Appendix 20. Draft Convention IC
Appendix 21. Draft Convention IC Commentary
Bibliography
Index.
