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VII. CUSTOMS DUTIES AND FISCAL CHARGES APPLICABLE TO NEWSPAPERS.

The Fiscal Committee was informed that the Advisory and Technical Committee for Communications and Transit, at its last session, held at Geneva from March 10th to 15th, 1930, adopted the following resolution:

“The Committee notes the results secured by the European Conference on the Transport of Newspapers and Periodicals and the resolution on that subject adopted by the Council at its session in January 1930,note and decides:

  • “(a) . . . . .
  • “(b) To propose to the Fiscal Committee the formation of a joint committee of the Fiscal Committee and the Transit Committee, to consider the question raised in Chapter IV of the Final Act of the Conference (Customs and fiscal taxes applicable to newspapers). The joint committee will report to the Fiscal Committee and to the Transit Committee. The members of the joint committee appointed by the Transit Committee will be selected by the Chairman, who is requested to choose for that purpose one member of the Committee and two or three experts from persons concerned with the publication or the distribution of newspapers.
  • “. . . . .”

The Fiscal Committee accepted the proposal to form a joint committee and invited M. CLAVIER (Chairman), M. BLAU, M. BORDUGE, Professor DORN and M. KNEPPO to represent it on this joint committee.

VIII.

DRAFT RESOLUTION SUBMITTED BY SIR PERCY THOMPSON.

Sir Percy Thompson has submitted to the Fiscal Committee the following draft resolution:

“That the prevalent view that an undesirable economic result, viz., the creation of an artificial barrier which impedes the free flow of capital into the channels in which it can be most usefully and profitably employed, is produced by double taxation is fallacious: that origin taxation is solely responsible for this undesirable economic result which would remain unaffected if all taxes based on residence were everywhere abolished and in consequence double taxation ceased to exist.”

After discussion, the Fiscal Committee has decided to adjourn the decision on this question until its next session.




  ― 10[4212] ―
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