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.

'This book gives a vivid picture of the negotiations that will be of interest to those having a wider interest in international taxation. It should be compulsory reading for those developing policy in this field. It is, unusually, a tax book that will never become out of date.' John Avery Jones, British Tax Review

• 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.

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.

'This book gives a vivid picture of the negotiations that will be of interest to those having a wider interest in international taxation. It should be compulsory reading for those developing policy in this field. It is, unusually, a tax book that will never become out of date.' John Avery Jones, British Tax Review

• 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.

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.

'This book gives a vivid picture of the negotiations that will be of interest to those having a wider interest in international taxation. It should be compulsory reading for those developing policy in this field. It is, unusually, a tax book that will never become out of date.' John Avery Jones, British Tax Review

• 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.