The ‘Great Powers’ and the Development of the 1928 Model Tax Treaties

Abstract

In 1928, the League of Nations published three model tax treaties addressing double income taxation. These models form the foundation of the more than 3,000 bilateral tax treaties in existence today. It has been said that the United States of America, through her representative Thomas Sewell Adams, was a significant influence on the development of the League’s model treaties. Utilising original archival research, this chapter examines the veracity of this view. The chapter also explores the role of the other ‘great power’, Great Britain, on the development of the League’s model treaties. Great Britain was involved in the League’s efforts to address the problem of double taxation from the ver..