Book Chapter
The Drafting of the First Model Treaties on Tax Evasion
Sunita Jogarajan
Studies in the History of Tax Law | Hart Publishing | Published : 2019
Abstract
This paper is a follow-up to my paper presented at the Seventh Conference in 2017. That paper examined how the League of Nations came to study the question of tax evasion, and the League's deliberations which resulted in the publication of the 1925 resolution on tax evasion. This paper will conclude the story of the League's work on tax evasion in the 1920s by examining the drafting of the first model tax treaties on administrative assistance and judicial assistance. When finalising the model treaties in 1928, these treaties were changed to model treaties on administrative assistance and the collection of taxes.