Document Type
Review
Publication Date
2018
Abstract
Should we continue adapting the OECD Model to address tax challenges arising from digitalization of the economy or has the time come for radical reform? Sunita Jogarajan asked that question in her last study of the League of Nations' work on double taxation in the 1920s. The historical analysis provided in her book seems to suggest that the international tax regime will continue to inevitably evolve and the OECD Model can adapt. Her extensive archival research, conducted at the League of Nations Archives, the United Kingdom National Archives (London) and the Seligman Archives, Columbia University (New York), clearly demonstrates that many current issues, such as the definition of permanent establishment (PE), the treatment of agents, the apportionment of profits, as well as the problems of profit shifting and double non-taxation, had already been discussed by the League's Experts. Thus, one might conclude that, in order to reform modern-day tax treaties is better to understand the 'original intent' of the League's Models rather than undertaking unilateral actions, such as the United Kingdom (UK). Diverted Profits Tax, the Australian Multinational Anti-avoidance Law or the Indian Equalization Levy.
Recommended Citation
Avi-Yonah, Reuven S. Review of Double Taxation and the League of Nations, by Sunita Jogarajan. Gianluca Mazzoni, co-author. Intertax 46, no. 12 (2018): 1027-29.