Description: 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.

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