The issue of international double taxation became evident after World War I, when the world was turning to high-income taxes to finance the war efforts. The result was an international financial conference held in Brussels in 1920 under the auspices of the newly formed International Chamber of Commerce, which called upon the League of Nations to address the double income taxation issue.

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History of International Taxation

  • Giuseppe Marino

摘要

The issue of international double taxation became evident after World War I, when the world was turning to high-income taxes to finance the war efforts. The result was an international financial conference held in Brussels in 1920 under the auspices of the newly formed International Chamber of Commerce, which called upon the League of Nations to address the double income taxation issue.